EET 2.0
TERMElektronická evidence tržeb 2.0 | Electronic Records of Sales 2.0
Prepared modernised electronic records-of-sales project planned for launch from 1 January 2027, subject to completion of the legislative process.
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
eFactura
TERMFactura Electrónica | Electronic Invoicing Regime
DGI electronic-invoicing regime for documenting operations through Comprobantes Fiscales Electrónicos.
eFaktura
TERMElectronic Invoice
Norwegian electronic invoice expression used in the wider e-invoicing environment, including structured invoice exchange through EHF and Peppol.
efakturawiki
TERMe-Faktura Wiki
UJP project-documentation site used by companies and IT entities to access technical and functional documentation for the е-Фактура system and align their software solutions with the e-invoicing requirements.
EFD
TERMElectronic Fiscal Device
Electronic device used to record, secure, store or transmit fiscal transaction data in accordance with fiscalisation requirements.
EFD ICMS/IPI
TERMEscrituração Fiscal Digital ICMS/IPI | Digital Fiscal Bookkeeping for ICMS and IPI
SPED bookkeeping module for ICMS and IPI fiscal records and reporting.
EFD-Contribuições
TERMEscrituração Fiscal Digital das Contribuições | Digital Fiscal Bookkeeping for Contributions
SPED module used for digital reporting of federal contributions.
EFDMS
TERMElectronic Fiscal Device Management System
TRA electronic fiscal-device management environment supporting EFD / VFD infrastructure, supplier and manufacturer interaction, and electronic fiscal-device administration.
EFDMS Public Portal
TERMElectronic Fiscal Device Management System Public Portal
TRA portal for suppliers and manufacturers of Electronic Fiscal Devices and Virtual Fiscal Devices, including supplier and manufacturer access to EFDMS functions.
EFI
TERMElektronska fiskalizacija | Electronic Fiscalisation
Montenegro’s electronic fiscalisation model for real-time fiscalisation and reporting of invoices through the Tax Administration fiscal service.
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.