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
Global Fiscalisation Terminology Reference

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.

Download the GFTR

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

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

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

EIS

TERM

Electronic Tax Invoicing System

Malawi’s software-based tax-invoicing system used by taxpayers to issue electronic tax invoices, maintain stock records and transmit transaction data to MRA in real time.
Relevance: e-Invoicing, Fiscalisation, VAT Control, Digital Tax InfrastructureTags / Context: EIS, Electronic Tax Invoicing System, MRA, electronic tax invoice, stock recordsPDF page: 197

EIS

TERM

Electronic Invoicing System

Broader Rwanda electronic invoicing system concept referring to RRA-certified invoice / receipt issuance methods and sales-data transmission to RRA, commonly associated with or previously referred to as EBM.
Relevance: e-Invoicing, Fiscalisation, Sales Data TransmissionTags / Context: EIS, Electronic Invoicing System, EBM, RRA-certified invoicePDF page: 266

EIS CERT

TERM

EIS Certification

BIR certification confirming that the taxpayer’s sales-data transmission middleware or system has met the required criteria for transmitting sales data to EIS.
Relevance: e-Invoicing, System Certification, Sales Data ReportingTags / Context: EIS CERT, EIS Certification, middleware certification, PTT, BIRPDF page: 245

EIS Portal

TERM

Electronic Tax Invoicing System Portal

Web-based EIS access environment used by taxpayers and developers to access EIS services, create accounts, sign in and access developer resources.
Relevance: e-Invoicing, Taxpayer Portal, Developer Access, Digital Tax ServicesTags / Context: EIS Portal, EIS taxpayer portal, developer resources, MRAPDF page: 197

eIzvještavanje

TERM

e-Reporting

Official Fiscalisation 2.0 e-reporting process for reporting prescribed e-invoice, payment, collection or status-related data to the Tax Administration.
Relevance: e-Invoicing, Tax Reporting, Digital Tax InfrastructureTags / Context: e-reporting, eRačun data, payment data, collection data, Fiscalisation 2.0PDF page: 96

EKA

TERM

Elektroniskais kases aparāts / elektroniskā kases sistēma | Electronic Cash Register / Electronic Cash Register System

Latvian electronic cash-register or cash-register-system term used in the fiscal-device control environment.
Relevance: Fiscalisation, Cash Registers, Retail Tax ControlTags / Context: EKA, elektroniskais kases aparāts, elektroniskā kases sistēma, VIDPDF page: 185

EKA

TERM

Elektroninis kasos aparatas | Electronic Cash Register

Lithuanian electronic cash-register term used in the fiscal-device control and i.EKA environment.
Relevance: Fiscalisation, Cash Registers, Retail Tax ControlTags / Context: EKA, elektroninis kasos aparatas, i.EKA, VMIPDF page: 190

EKA etalonmodelis

TERM

EKA Reference Model

Reference model used in the conformity-assessment and registration environment for electronic cash registers or electronic cash-register systems.
Relevance: Fiscalisation, Device Compliance, Cash Register ApprovalTags / Context: EKA etalonmodelis, reference model, conformity assessment, VIDPDF page: 186

EKA numeris

TERM

Cash Register Number

Cash-register identifier assigned in the Lithuanian i.EKA fiscalisation environment and used in receipt and report control data.
Relevance: Fiscalisation, Receipt Data, Cash Register IdentificationTags / Context: EKA numeris, cash-register number, i.EKA, fiscalisation blockPDF page: 190

eKasa

TERM

eKasa Online Cash-Register System

Slovak online cash-register fiscalisation system used for recording cash-register data from eKasa cash registers and communicating those data to the Financial Administration environment.
Relevance: Fiscalisation, Online Cash Register, Tax Data ReportingTags / Context: eKasa, pokladnica eKasa, ORP, SORP, VRPPDF page: 281

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.