EBMS
TERMElectronic Billing Management System
OBR electronic billing management system used for electronic invoicing, taxpayer connection and transmission of invoicing data to the tax administration.
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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2,867 terms
eBon
TERMElectronic Fiscal Receipt / e-Receipt
Moldova-specific electronic fiscal receipt term used in the virtual cash-register context for issuing fiscal receipts electronically and transmitting them to customers through digital channels.
EBS
TERMElectronic Billing System
System used by an economic operator to generate electronic invoices, receipts, credit notes and debit notes and communicate transaction data in real time with the MRA e-Invoicing System.
EBS
TERMElectronic Billing System
Accredited electronic billing-system layer used by vendors to issue, process or transmit invoices, credit notes, debit notes and related taxable-transaction data under Lesotho’s VAT e-invoicing framework.
EBS MRA ID
TERMElectronic Billing System MRA Identification Number
Identification number generated after successful registration of an EBS on the MRA e-Invoicing Portal and used for EBS authentication before transmission of transaction data to the IFP.
ECC
TERMEchipamente de casă și de control | Cash-Register and Control Equipment
Moldovan cash-register and control-equipment category used in the electronic sales-monitoring environment and in the unified equipment register.
ECD
TERMEscrituração Contábil Digital | Digital Accounting Bookkeeping
SPED accounting bookkeeping module used for electronic accounting records.
eCDF
TERMplateforme de Collecte des Données Financières | Platform for the Collection of Financial Data
Luxembourg electronic platform used for filing VAT returns, recapitulative statements and annual financial statements electronically.
ECDSA
TERMElliptic Curve Digital Signature Algorithm
Cryptographic signature algorithm referenced for digital-signature implementation in Nigeria’s e-invoicing system.
ECF
TERMEscrituração Contábil Fiscal | Digital Tax Accounting Bookkeeping
SPED tax-accounting module used for corporate income-tax and social-contribution reporting records.
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.