e-pénztárgép
TERMElectronic Cash Register
Authorised technical solution used to issue electronic receipts and simplified invoices, operating under the Hungarian e-receipt framework and connected to the NAV-operated receipt infrastructure.
Flagship reference
Global Fiscalisation Terminology Reference
A common language for fiscalisation, digital tax control, e-invoicing and e-reporting — built to make cross-jurisdiction discussion clearer and more precise.
144Jurisdictions
2867Terms
V1/2026Latest edition
Why the GFTR matters
Supporting a common language for global fiscalisation
Different jurisdictions use different terms for similar concepts. The GFTR brings clarity by providing consistent, evidence-based definitions and jurisdictional context — helping governments, tax authorities, businesses and technology providers communicate more effectively.
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Get the latest edition of the Global Fiscalisation Terminology Reference, including all current terms and jurisdictional information.
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Search by GFTR term. Use the jurisdiction selector to narrow the results to a country or jurisdiction.
2,867 terms
e-Porezi
TERMe-Taxes Portal
Montenegrin electronic tax portal used for taxpayer electronic services and tax-administration processes, separate from the operational EFI fiscalisation flow.
E-Quitus
TERMElectronic Tax Clearance Certificate
DGI online service channel connected with electronic tax-clearance certificate procedures.
e-Receipt
TERMElectronic Receipt
Receipt issued, delivered, stored or made available electronically as evidence of a retail or consumer transaction.
e-Rechnung.gv.at
TERMe-Rechnung.gv.at
Austrian federal e-invoicing platform and data-transfer method used for submitting structured electronic invoices to the public sector and other supported invoice recipients.
e-rēķins
TERMElectronic Invoice
Latvian structured electronic invoice concept referring to an invoice prepared in a machine-readable data format that can be automatically read, processed and paid in accounting systems.
e-rēķinu operators
TERME-Invoice Operator
Operator or service participant supporting e-rēķinu circulation, delivery or data submission in Latvia’s structured e-invoice environment.
e-rēķinu pakalpojuma sniedzējs
TERME-Invoice Service Provider
Service provider offering e-rēķinu creation, validation, sending or circulation services, including paid services referenced in VID preparation materials.
e-Reporting
TERMElectronic Reporting
Electronic transmission of transaction, invoice, VAT, payment or fiscal data to a tax authority or public platform.
e-reporting de paiement
TERMPayment e-Reporting
French reform obligation for electronic transmission of payment or collection data for operations where VAT becomes chargeable on payment, especially services.
Who is it for
Who is it for
Governments & tax authorities
Useful for teams shaping fiscal policy, compliance architecture and regulatory communication.
Technology providers
Supports shared interpretation across product, compliance, implementation and commercial teams.
Researchers & analysts
Provides a reference point for comparative work, evidence synthesis and terminology alignment.
Associations & advisers
Helps explain country-specific language and reduce ambiguity in cross-border discussions.
How the GFTR supports work
How the GFTR supports work
Stronger cross-jurisdiction dialogue
Supports consistent understanding across different regulatory frameworks.
Better policy and implementation
Helps align discussions between governments, tax authorities and the private sector.
Practical, evidence-based definitions
Built from real-world systems and authoritative sources across jurisdictions.
A living reference
Regularly updated to reflect ongoing regulatory developments and emerging practices.