e-SMM
TERMe-Serbest Meslek Makbuzu | Electronic Self-Employment Receipt
Turkish electronic self-employment receipt application under the GİB e-Belge framework, used by self-employed professionals for electronic receipt issuance.
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-Tax
TERME-Tax | Electronic Tax Platform
Chadian digital tax platform used for online tax services, including electronic declaration, electronic payment and revenue-collection modules.
e-Tax
TERMNational Tax Electronic Filing and Payment System
NTA electronic tax-service system used for online filing, applications and tax procedures, including procedures connected with qualified invoice issuer registration.
e-Tax Invoice & e-Receipt
TERMใบก ากับภาษีอิเล็กทรอนิกส์ และใบรับอิเล็กทรอนิกส์ | Electronic Tax Invoice and Electronic Receipt
Thai Revenue Department electronic tax-document system for preparing, delivering, retaining and submitting electronic tax invoices, electronic receipts and related electronic VAT documents.
e-Tax Invoice & e-Receipt Service Provider
TERMCertified e-Tax Invoice & e-Receipt Service Provider
Certified service-provider category for providers that create, deliver and store electronic data relating to Thai e-tax invoices and e-receipts on behalf of entrepreneurs.
e-Tax Invoice by Email
TERMe-Tax Invoice by Email
Thai Revenue Department electronic tax-invoice option allowing eligible operators to issue electronic tax invoices by email with ETDA time-stamp processing and submission to the Revenue Department.
e-Tax Invoice by Time Stamp
TERMe-Tax Invoice by Time Stamp
Time-stamp based electronic tax-invoice route used in Thailand’s e-tax document environment, where electronic tax-invoice data is certified through time-stamp processing instead of the full digital-signature submission route.
e-Ticket
TERMElectronic Ticket
CFE type used to document operations with final consumers within Uruguay’s electronic fiscal-document framework.
e-Tributação
TERMElectronic Taxation System
Mozambique’s electronic tax-management environment supporting digital tax administration, taxpayer services and electronic tax-compliance processes.
e-UF
TERMUnité de Facturation Électronique | Electronic Invoicing Unit
Dematerialised invoicing unit available through e-DEF for taxpayers that need to issue Factures Normalisées online through the DGI platform.
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.