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.

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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

eKasa zóna predávajúceho

TERM

Seller’s eKasa Zone

Seller-facing eKasa area used for managing eKasa cash registers, cash-register codes, identification data, authentication data and overviews of sales recorded in the eKasa system.
Relevance: Fiscalisation, Cash Register Administration, Digital Tax ServicesTags / Context: eKasa zóna predávajúceho, eKasa zóna, kód pokladnice, autentifikačné údajePDF page: 281

EKJ

TERM

Elektroninė kontrolinė juosta | Electronic Control Tape

Electronic control tape used as the digital copy layer for documents issued by the cash register.
Relevance: Fiscalisation, Electronic Journal, Document CopyTags / Context: EKJ, Elektroninė kontrolinė juosta, electronic control tape, i.EKAPDF page: 190

EKÜ

TERM

Elektronik Kayıt Ünitesi | Electronic Recording Unit

Electronic recording unit used in the payment-recording-device environment to retain transaction records and support related YN ÖKC reporting.
Relevance: Fiscalisation, Electronic Recording Unit, Device RecordsTags / Context: EKÜ, Elektronik Kayıt Ünitesi, YN ÖKC, ÖKCPDF page: 317

eKuitti / e-kuitti

TERM

Electronic Receipt

Finnish electronic receipt concept developed in the Real-Time Economy context for structured digital receipt handling and automation.
Relevance: e-Receipt, Real-Time Economy, Digital Business DataTags / Context: eKuitti, e-kuitti, electronic receipt, receipt digitalisationPDF page: 124

El Fatoora

TERM

El Fatoora

Tunisian electronic invoicing service / platform operated through Tunisie TradeNet (TTN) for issuing, transmitting, receiving, signing, validating and processing electronic invoices in the national e-invoicing framework.
Relevance: e-Invoicing, Fiscalisation, Digital Tax InfrastructureTags / Context: El Fatoora, TTN, facture électronique, Tunisie TradeNetPDF page: 314

Electronic Archive

TERM

Electronic Archive

Structured electronic repository used to retain invoices, receipts, fiscal files, reports and related evidence for statutory or audit purposes.
Relevance: Archiving, e-Invoicing, FiscalisationTags / Context: electronic archive, digital archive, legal retention, audit evidencePDF page: 20

Electronic invoice

TERM

Electronic Invoice

Belize electronic invoice term introduced into the GST framework by the General Sales Tax (Amendment) Act, 2024, with validity and tax recognition subject to authorisation by the Tax Administration under applicable regulations and technical standards.
Relevance: e-Invoicing, Document Type, Planned ReformTags / Context: electronic invoice, GST invoice, tax authorisation, technical specificationsPDF page: 56

Electronic invoice issuing machine

TERM

Electronic Invoice Issuing Machine

Machine used under Pakistan’s electronic invoicing rules to generate, record, store, digitally sign and transmit sales-tax-invoice data to FBR’s Computerized System.
Relevance: Fiscalisation, e-Invoicing, Invoice IssuanceTags / Context: electronic invoice issuing machine, FBR, digital signature, QR CodePDF page: 235

Electronic Invoicing / E-Billing

TERM

Electronic Invoicing / E-Billing

Botswana VAT transaction-reporting and electronic invoicing reform being developed by BURS to improve VAT collection and transaction tracking.
Relevance: e-Invoicing, Digital Tax Infrastructure, Planned ReformTags / Context: planned reform, VAT invoicing, VAT tracking, BURSPDF page: 64

Electronic Invoicing Mobile System

TERM

Electronic Invoicing Mobile System

Smartphone application connected to the Certified Invoicing Management System and used by eligible taxpayers to issue certified invoices through a mobile device.
Relevance: e-Invoicing, Digital Platform, VATTags / Context: mobile invoicing, E-VAT, certified invoice, GRAPDF page: 135

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.