eCitizen
TERMeCitizen Platform
Kenyan government digital-services platform referenced in the eTIMS Lite Web access route for simplified electronic tax-invoice generation.
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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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
Economic Operator
TERMEconomic Operator
Business or taxpayer required or authorised to use a compliant EBS to generate invoices, receipts, credit notes or debit notes and transmit transaction data to the MRA e-Invoicing System.
ECR
TERMElectronic Cash Register
Sierra Leone electronic cash-register system composed of a Certified Invoicing System and Sales Data Controller connected together as one system for recording GST-registered business transactions and generating fiscal receipt information.
ECR
TERMElectronic Cash Register
Electronic cash-register system used to record sales transactions and produce receipts or transaction records for fiscal and accounting purposes.
eDavki
TERMElectronic Tax Management System
FURS electronic tax-services portal used for electronic communication with the tax authority, including tax forms, VAT services, fiscal-verification certificate applications and taxpayer services.
eDelivery
TERMElectronic Delivery
Technical infrastructure and protocol framework used to exchange electronic documents securely between systems, platforms or access points.
EDI
TERMElectronic Data Interchange
Structured electronic exchange of business documents between systems using agreed message standards and transmission arrangements.
EDS
TERMElektroniskās deklarēšanas sistēma | Electronic Declaration System
VID electronic declaration system used by taxpayers for tax and informative declarations, applications, electronic reporting and structured e-invoice data submission.
EDS
TERMElektroninio deklaravimo sistema | Electronic Declaration System
VMI electronic declaration system used for submitting tax declarations and related documents electronically.
EET
TERMElektronická evidence tržeb | Electronic Records of Sales
Former Czech electronic records-of-sales system abolished from 1 January 2023, retained as a legacy fiscalisation term and as the historical basis for the prepared EET 2.0 project.
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.