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

eBarimt / Цахим төлбөрийн баримтын систем

TERM

Electronic Payment Receipt System

Mongolia’s electronic payment receipt system used for issuing, registering and managing VAT-related payment receipts, consumer receipt data, VAT refund and lottery-incentive functions.
Relevance: Fiscalisation, VAT Electronic Documents, Receipt Registration, Digital Tax ControlTags / Context: eBarimt, Цахим төлбөрийн баримтын систем, electronic payment receipt, VAT refundPDF page: 212

eBarimt аппликэйшн

TERM

eBarimt Mobile Application

Mobile application used by consumers to register VAT receipts, scan receipt verification data, access VAT refund information and participate in eBarimt consumer-incentive functions.
Relevance: Fiscalisation, Consumer Application, VAT Refund, Receipt RegistrationTags / Context: eBarimt аппликэйшн, mobile app, receipt registration, VAT refundPDF page: 212

Ebarimt.mn

TERM

eBarimt Portal

Mongolia’s online eBarimt portal used for electronic payment receipt registration, VAT refund functions, VAT lottery / receipt-lottery participation and taxpayer / consumer interaction with the eBarimt system.
Relevance: Fiscalisation, Taxpayer Portal, Consumer Receipt Registration, VAT RefundTags / Context: Ebarimt.mn, eBarimt portal, VAT refund, receipt registration, ТЕГPDF page: 212

ebInterface

TERM

ebInterface

Austrian XML standard for electronic invoices, specified and standardised by WKO/AUSTRIAPRO and used in Austrian e-invoicing contexts.
Relevance: e-Invoicing, Technical Standard, Digital Tax InfrastructureTags / Context: ebInterface, XML invoice, e-invoice format, B2G, AUSTRIAPROPDF page: 43

EBM

TERM

Electronic Billing Machine

Rwanda’s electronic billing and fiscalisation framework used to issue RRA-recognised invoices or receipts and support sales-data reporting to the Rwanda Revenue Authority.
Relevance: Fiscalisation, e-Invoicing, Sales Data ReportingTags / Context: EBM, Electronic Billing Machine, RRA, certified invoice, receiptPDF page: 265

EBM 2.1

TERM

Electronic Billing Machine Version 2.1

RRA EBM software generation available for several taxpayer environments, including computer / tablet, smartphone and other supported user options.
Relevance: Fiscalisation, e-Invoicing, Taxpayer ToolTags / Context: EBM 2.1, EBM software, Online EBM, MyRRAPDF page: 265

EBM Backoffice / Verificator

TERM

EBM Backoffice Verification Function

RRA verification environment used to check EBM receipt or invoice validity using receipt data such as the receipt signature or related fiscal-control information.
Relevance: Fiscalisation, Document Verification, Digital Tax ServicesTags / Context: EBM Backoffice, Verificator, receipt verification, RRAPDF page: 265

EBM Certificate

TERM

Electronic Billing Machine Certificate

Certificate issued or associated with RRA certification / integration of compliant EBM, SDC, VSDC or Online SDC systems before use in issuing certified invoices or receipts.
Relevance: Fiscalisation, Certification, EBM ComplianceTags / Context: EBM Certificate, EBM certification, VSDC certificate, RRAPDF page: 265

EBM invoice

TERM

Electronic Billing Machine Invoice

Tax invoice issued through Rwanda’s EBM / EIS environment and recognised for sales recording, tax compliance and RRA sales-data reporting.
Relevance: Fiscalisation, e-Invoicing, Fiscal DocumentTags / Context: EBM invoice, tax invoice, RRA, sales data reportingPDF page: 265

EBM receipt

TERM

Electronic Billing Machine Receipt

Receipt issued through Rwanda’s EBM environment for a sales transaction, containing EBM / SDC-related identification and verification information.
Relevance: Fiscalisation, Fiscal Receipt, Sales ReportingTags / Context: EBM receipt, certified receipt, SDC data, RRAPDF page: 265

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.