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

Search the GFTR

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.

Access the reference

Download the GFTR

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

Download GFTR (V1/2026)

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

Search the reference

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

EFP

TERM

Electronic Fiscal Printer

Type of Electronic Fiscal Device used in connection with computerised invoicing or POS environments to print fiscal receipts or fiscal invoices.

Relevance: Fiscalisation, Fiscal Printer, POS IntegrationTags / Context: EFP, Electronic Fiscal Printer, EFD, POSPDF page: 306

eFP

TERM

Elektron Faktura Tərtibatı Proqramı | Electronic Invoice Preparation Software

Special offline software used to prepare electronic qaimə-faktura files before signing and uploading them to the electronic invoicing system.

Relevance: e-Invoicing, Digital Tax InfrastructureTags / Context: eFP, offline invoice preparation, e-invoice software, file uploadPDF page: 45

EFPP

TERM

Electronic Fiscal Pump Printer

Type of Electronic Fiscal Device designed for petrol stations, connected to a fuel pump and used to print receipts during fuel-sale transactions.

Relevance: Fiscalisation, Fuel Retail, Fiscal PrinterTags / Context: EFPP, Electronic Fiscal Pump Printer, EFD, petrol stationPDF page: 306

EFRIS

TERM

Electronic Fiscal Receipting and Invoicing Solution

URA electronic fiscal receipting and invoicing solution used for issuing, validating, recording and verifying electronic fiscal receipts and electronic invoices for tax-compliance purposes.

Relevance: Fiscalisation, e-Invoicing, VAT Reporting, Digital Tax InfrastructureTags / Context: EFRIS, electronic fiscal receipting, electronic invoicing, URAPDF page: 321

EFRIS Fiscal Document Verification

TERM

EFRIS Fiscal Document Verification

URA verification process used to confirm the validity of EFRIS fiscal receipts or electronic invoices through fiscal-document identifiers, QR-code based checks or verification-code checks.

Relevance: Fiscalisation, Verification, Consumer ControlTags / Context: EFRIS verification, FDN, QR Code, Verification CodePDF page: 321

EFRIS Fiscal Receipt

TERM

Electronic Fiscal Receipt issued through EFRIS

Fiscal receipt generated through EFRIS and validated or recorded within the URA electronic fiscal receipting framework.

Relevance: Fiscalisation, Receipt Issuance, VAT EvidenceTags / Context: EFRIS fiscal receipt, electronic fiscal receipt, URA, EFRISPDF page: 321

EFT

TERM

Electronic Funds Transfer

Electronic refund-payment method used by GRA to pay VAT and other tax refunds directly to taxpayers’ bank accounts.

Relevance: Tax Refund, e-Payment, Digital Tax ServicesTags / Context: EFT, electronic refund, VAT refund, GRAPDF page: 145

EFT-POS özellikli YN ÖKC

TERM

New-Generation Payment Recording Device with EFT-POS Function

YN ÖKC configuration with integrated EFT-POS payment functionality, used where payment approval and fiscal receipt issuance are linked in the payment-recording-device environment.

Relevance: Fiscalisation, Payment Recording Device, EFT-POSTags / Context: EFT-POS özellikli YN ÖKC, ÖKC, ödeme, GİBPDF page: 317

EftPOS

TERM

Electronic Funds Transfer at Point of Sale

Point-of-sale electronic funds-transfer terminal or system used to accept card-based or digital-wallet payments at a physical sales location.

Relevance: POS Infrastructure, Payment and Transaction EnvironmentTags / Context: EftPOS, EFTPOS terminal, payment terminal, POS terminal, electronic funds transferPDF page: 19

EFV / FFA

TERM

Eidgenössische Finanzverwaltung | Federal Finance Administration

Swiss Federal Finance Administration responsible for federal financial-management processes, including guidance for suppliers sending electronic invoices to the Federal Administration.

Relevance: B2G e-Invoicing, Public Finance, Government InfrastructureTags / Context: EFV, FFA, Eidgenössische Finanzverwaltung, E-RechnungPDF page: 299

← Previous 1 … 67 68 69 70 71 … 287 Next →

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.