Global Fiscalisation Terminology Reference

ERS digital tax-modernisation programme intended to replace manually prepared invoice schedules with automated electronic invoice-data transmission to ERS.

Software used by registered persons to issue electronic sales-tax invoices and transmit invoice data to FBR through a licensed integrator or PRAL.

Structured electronic record used to store transaction-level fiscal, sales, receipt, invoice, correction, closure and audit data generated by a cash register, POS system, fiscal device or certified invoicing system.

Washington State post-conviction requirement under which a person or business convicted of an automated sales-suppression or phantom-ware violation may be required to enter into a written agreement with the Department for electronic monitoring of the business’s sales for five years at the business’s expense before engaging in taxable business.

Legal expression introduced through the 2024 GST amendment enabling the Commissioner General to implement an electronic monitoring system for automated documentation, collection and reporting of transactional data at the point of sale.

Electronic method used to indicate approval, origin, integrity or attribution of electronic records or documents.

ZIMRA-recognised category of fiscal device used within Zimbabwe’s fiscalisation environment.

Belize GST amendment term referring to electronic invoices and other electronic tax documents to be authorised by the Tax Administration for validity and tax recognition.

Tax invoice generated through an eTIMS solution and used as the compliant electronic tax-invoice record under the KRA framework.

Earlier Kenyan electronic tax-register concept associated with the TIMS environment and electronic tax-invoice control before the broader software-based eTIMS model.