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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

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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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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

ANAF

TERM

Agenția Națională de Administrare Fiscală | National Agency for Fiscal Administration

Romanian tax authority responsible for tax administration, VAT administration, RO e-Factura, RO e-Transport, RO e-Sigiliu, RO e-TVA, RO e-SAF-T, SPV and fiscal cash-register reporting.

Relevance: Tax Authority, e-Invoicing, e-Reporting, Fiscalisation, Digital Tax ServicesTags / Context: ANAF, Agenția Națională de Administrare Fiscală, RO e-Factura, RO e-Transport, RO e-TVAPDF page: 257

ANCE / TunTrust

TERM

Agence Nationale de Certification Électronique / TunTrust | National Electronic Certification Agency / TunTrust

Tunisian electronic-certification authority and trust-service brand providing qualified electronic certificates used for authentication and electronic signing of electronic invoices in the national e-invoicing framework.

Relevance: Digital Identity, e-Invoicing, Electronic SignatureTags / Context: ANCE, TunTrust, certificat électronique, signature électroniquePDF page: 313

ANECF

TERM

Anulación de e-CF | Cancellation of e-CF

DGII technical artefact / XSD used for the cancellation process of an electronic fiscal receipt.

Relevance: e-Invoicing, Document Control, CorrectionTags / Context: ANECF, anulación, e-CF, XSDPDF page: 110

Aningaasaqarnermut Sulisoqarnermullu Aqutsisoqarfik

TERM

Agency for Finance and Personnel

Greenlandic authority relevant to supplier guidance and public-sector invoicing information for suppliers invoicing Greenland Self-Government.

Relevance: e-Invoicing, B2G, Public AdministrationTags / Context: Økonomi- og Personalestyrelsen, Greenland Self-Government, supplier scopePDF page: 140

Annexure-C

TERM

Annexure-C of the Sales Tax Return

Sales-tax return annexure that is auto-filled from electronic invoices issued by the integrated person under Pakistan’s electronic invoicing framework.

Relevance: Sales Tax Reporting, e-Invoicing, Return Pre-FillingTags / Context: Annexure-C, sales tax return, electronic invoices, FBRPDF page: 235

Annuaire

TERM

Anulación de DTE

TERM

Anulación de Documento Tributario Electrónico | Cancellation of Electronic Tax Document

FEL process used to cancel an issued DTE through SAT’s DTE cancellation procedure, subject to the applicable SAT procedure and timing rules.

Relevance: e-Invoicing, Document Lifecycle, CorrectionTags / Context: anulación de DTE, DTE cancellation, FELPDF page: 142

AP

TERM

InvoiceNow Access Point Service Provider

IMDA-accredited service provider that connects businesses or solutions to the InvoiceNow network and supports Peppol-based transmission of electronic documents.

Relevance: e-Invoicing, Peppol Infrastructure, Service ProviderTags / Context: AP, Access Point, InvoiceNow Access Point Service Provider, IMDA-accredited providerPDF page: 278

AP szám

TERM

Fiscal Cash-Register Identifier Number

Unique fiscal cash-register identifier associated with the online cash register and its fiscal control unit in the Hungarian online cash-register environment.

Relevance: Fiscalisation, Device Identification, Online Cash RegisterTags / Context: AP szám, AP number, pénztárgép azonosító, online pénztárgép, AEE, AEPDF page: 149

API

TERM

Application Programming Interface

Technical interface allowing software systems to exchange data with tax-authority platforms, e-invoicing networks or fiscalisation services.

Relevance: Digital Tax Services, Integration, e-InvoicingTags / Context: API, integration, tax platform, e-invoicing, fiscalisationPDF page: 16

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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.