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

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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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Download the GFTR

Get the latest edition of the Global Fiscalisation Terminology Reference, including all current terms and jurisdictional information.

Download GFTR (V1/2026)

Citation

Mészöly, I. (2026). Global Fiscalisation Terminology Reference (GFTR), V1/2026. Available at: fiscalisations.com/gftr

Format

PDF | 143 jurisdictions | 2,877 terms | Open access

Search the reference

Find terms, definitions and jurisdictional usage

Search by GFTR term. Use the jurisdiction selector to narrow the results to a country or jurisdiction.

2,867 terms

e-reporting de transaction

TERM

Transaction e-Reporting

French reform obligation for electronic transmission of transaction data to the tax administration for operations outside domestic B2B e-invoicing, including B2C and certain international transactions.

Relevance: e-Reporting, VAT Reporting, Digital Tax InfrastructureTags / Context: e-reporting de transaction, transaction data, B2C, international transactions, Article 290 CGIPDF page: 127

e-Resguardo

TERM

Electronic Withholding / Perception Certificate

CFE type used to document withholdings or perceptions made by withholding or perception agents under applicable Uruguayan tax rules.

Relevance: e-Invoicing, Withholding, Fiscal DocumentTags / Context: e-Resguardo, CFE, retenciones, percepciones, DGIPDF page: 330

E-SDC / ESDC

TERM

Electronic Sales Data Controller

Electronic or software-based sales data controller used to process, secure, sign, store or transmit sales transaction data.

Relevance: Fiscalisation, Sales Data Control, Software FiscalisationTags / Context: E-SDC, ESDC, electronic sales data controller, fiscal controllerPDF page: 20

e-SECeF

TERM

Electronic Certified Invoicing System

DGI online platform used to issue certified invoices electronically where taxpayers use the dematerialised SECeF environment.

Relevance: e-Invoicing, Fiscalisation, Digital Tax ServicesTags / Context: e-SECeF, DGI, Facture Certifiée, édition de factures certifiées en lignePDF page: 226

e-send

TERM

e-send

Greek AADE electronic transmission environment associated with retail data transmitted from fiscal electronic mechanisms and connected with myDATA reconciliation of retail transaction data.

Relevance: Fiscalisation, Retail Reporting, Digital Tax InfrastructureTags / Context: e-send, retail data, ΦΗΜ, myDATA, transaction transmissionPDF page: 139

e-Services

TERM

Inland Revenue Department e-Services

IRD online-service environment used by taxpayers for registration, TIN-related access, return filing, schedule submission, tax-payment access, refund requests, clearance requests and tax-account services.

Relevance: Digital Tax Services, Taxpayer Portal, VAT FilingTags / Context: e-Services, IRD, RAMIS, TIN, PIN, VAT returnPDF page: 295

e-Services OTR

TERM

OTR e-Services / Taxpayer Web Portal

OTR taxpayer web portal used for electronic tax-service access, including declaration and payment functions available through the Togolese tax-administration environment.

Relevance: Digital Tax Services, Taxpayer Portal, Tax FilingTags / Context: e-Services OTR, Portail WEB du Contribuable, OTR, télé-déclarationPDF page: 311

e-SISIC

TERM

Tax Teleprocedures Platform

Niger DGI online tax teleprocedures platform used for electronic tax declaration, payment and taxpayer-service procedures.

Relevance: Digital Tax Services, Taxpayer Portal, Tax FilingTags / Context: e-SISIC, téléprocédures fiscales, DGI, online declaration, online paymentPDF page: 226

E-Situation Fiscale

TERM

Electronic Tax Situation

Jibaya online service used to access or consult taxpayer tax-position information within Tunisia’s electronic tax-service environment.

Relevance: Digital Tax Services, Taxpayer Status, Taxpayer PortalTags / Context: E-Situation Fiscale, Jibaya, situation fiscalePDF page: 314

e-SLOG 2.0

TERM

National e-Invoice Standard

Updated Slovenian national standard aligned with EN 16931 for the exchange of electronic invoices and electronic documents.

Relevance: e-Invoicing, Structured Invoice, National StandardTags / Context: e-SLOG, e-račun, e-dokument, UJP, ZIERDEDPDF page: 284

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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

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.