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
Global Fiscalisation Terminology Reference

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.

Download the GFTR

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

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

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-Urząd Skarbowy / e-US

TERM

e-Tax Office

Polish digital tax-office service environment used for electronic taxpayer interaction, correspondence, access to tax services and mobile access to selected tax-administration functions.
Relevance: Digital Tax Services, Taxpayer Portal, Tax AdministrationTags / Context: e-Urząd Skarbowy, e-US, KAS, podatki.gov.plPDF page: 247

E-VAT

TERM

Electronic VAT Invoicing System

Ghanaian electronic VAT invoicing model through which VAT-registered businesses issue VAT receipts or electronic VAT invoices using GRA-approved certified invoicing arrangements.
Relevance: Fiscalisation, e-Invoicing, VAT, Digital Tax InfrastructureTags / Context: E-VAT, electronic VAT invoicing, certified invoicing, VAT receipts, GRAPDF page: 135

E-VAT Decal

TERM

E-VAT Decal

Ghana-specific compliance marker issued to a taxpayer to indicate that the taxpayer is authorised to issue certified invoices under the E-VAT system.
Relevance: Fiscalisation, e-Invoicing, Compliance EvidenceTags / Context: E-VAT decal, certified invoice, taxpayer authorisation, GRAPDF page: 135

e-Way Bill

TERM

Electronic Way Bill

GST electronic document generated for movement of goods by GST-registered persons or enrolled transporters where the applicable movement and consignment-value conditions are met, including the general threshold of consignment value exceeding ₹50,000.
Relevance: e-Way Bill, GST, Goods Movement, Digital Tax ControlTags / Context: e-Way Bill, EWB, movement of goods, GSTPDF page: 154

e-ΠΔΕ

TERM

Πληροφοριακό Σύστημα Προγράμματος Δημοσίων Επενδύσεων | Public Investment Programme Information System

Greek Public Investment Programme information system through which electronic invoices connected with Public Investment Programme projects are handled.
Relevance: e-Invoicing, B2G, Public Sector InfrastructureTags / Context: e-ΠΔΕ, ΠΔΕ, public investment, electronic invoices, GSISPDF page: 139

E. sąskaita

TERM

E. sąskaita

Former Lithuanian public-sector e-invoicing platform replaced by SABIS for invoices submitted to public-sector entities and contracting organisations.
Relevance: Public-Sector e-Invoicing, Legacy Platform, B2GTags / Context: E. sąskaita, SABIS, public-sector e-invoicing, B2GPDF page: 190

e.firma

TERM

Firma Electrónica / Firma Electrónica Avanzada | Electronic Signature / Advanced Electronic Signature

Mexican electronic signature used by taxpayers for SAT procedures, including certificate generation and renewal processes connected with digital tax services.
Relevance: Authentication, Digital Tax Services, e-Invoicing SupportTags / Context: e.firma, Firma Electrónica Avanzada, SAT, CSD, CertificaPDF page: 209

eAccReg

TERM

Enhanced Electronic Accreditation and Registration System

BIR electronic accreditation and registration system used for processing accreditation, registration and PTU-related procedures for CRM, POS, SPM and similar sales machines / software.
Relevance: Fiscalisation, POS Registration, Digital Tax ServicesTags / Context: eAccReg, Enhanced Electronic Accreditation and Registration System, CRM, POS, SPM, PTUPDF page: 245

eÁFA

TERM

Elektronikus ÁFA rendszer | Electronic VAT System

NAV electronic VAT system supporting VAT-return preparation and validation using transaction-based data available to NAV, including Online Számla data, online cash-register data and customs document data.
Relevance: VAT Reporting, e-Reporting, Digital Tax ServicesTags / Context: eÁFA, electronic VAT return, transaction data, NAVPDF page: 149

eAS

TERM

elektronisches Aufzeichnungssystem | Electronic Recording System

German fiscalisation abbreviation for an electronic recording system that may be subject to TSE protection and notification to the tax administration through the ELSTER reporting process.
Relevance: Fiscalisation, POS Systems, Tax ReportingTags / Context: eAS, electronic recording system, TSE, ELSTER notification, § 146a AOPDF page: 132

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.