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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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2,867 terms
Electronic VAT Invoicing Solution
TERMElectronic VAT Invoicing Solution
Planned Botswana electronic VAT invoicing solution associated with the national e-billing reform, with final technical specifications and implementation details subject to official confirmation.
Relevance: e-Invoicing, Digital Tax Infrastructure, Planned ReformTags / Context: electronic VAT invoicing, planned reform, VAT collection, BURSPDF page: 64
Elektron ishonchnoma
TERMЭлектрон ишончнома | Electronic Power of Attorney
Electronic power-of-attorney document created, issued, received, signed and stored in the e-Factura / SoliqOnline environment together with electronic invoices.
Relevance: e-Invoicing Support, Electronic Document, Taxpayer AuthorisationTags / Context: elektron ishonchnoma, e-Factura, SoliqOnline, E-IMZOPDF page: 332
Elektron qaimə-faktura / e-Qaimə-faktura
TERMElektron qaimə-faktura / e-Qaimə-faktura | Electronic Invoice
Azerbaijani electronic invoice submitted through the State Tax Service electronic invoicing environment for in-scope supplies of goods, works and services.
Relevance: e-Invoicing, Document TypeTags / Context: electronic invoice, e-qaimə-faktura, invoice reporting, tax documentPDF page: 46
Elektron shartnoma reyestri
TERMЭлектрон шартнома реестри | Electronic Contract Register
Tax Committee electronic service on my.soliq.uz for maintaining an electronic register of contracts concluded between business entities.
Relevance: Digital Tax Services, Contract Registration, e-Invoicing SupportTags / Context: elektron shartnoma reyestri, my.soliq.uz, Tax CommitteePDF page: 332
elektroninis techninis pasas
TERMElectronic Technical Passport
Electronic technical record for a cash register, supported through i.EKA functionality for cash-register registration and technical-status administration.
Relevance: Fiscalisation, Cash Register Registration, Technical RecordTags / Context: elektroninis techninis pasas, i.EKA, cash register, VMIPDF page: 191
Elektronisk journal
TERMElectronic Journal
Electronic cash-register journal containing recorded cash-register activity and exportable in the standard SAF-T Cash Register format when requested by Skatteetaten.
Relevance: Fiscalisation, Cash Register Journal, SAF-T Cash RegisterTags / Context: elektronisk journal, standard eksportformat, SAF-T Kassasystem, kassasystemPDF page: 232
elektroniskā kontrollente
TERMElectronic Control Tape
Electronic control-tape or transaction-recording function used to retain control information generated by cash registers or cash-register systems.
Relevance: Fiscalisation, Audit Trail, Device RecordTags / Context: elektroniskā kontrollente, control tape, EKA, transaction recordPDF page: 186
elektroniskās ierīces un iekārtas
TERMElectronic Devices and Equipment
Short-form Latvian expression used for the electronic devices and equipment covered by the cash-register and payment-registration control framework.
Relevance: Fiscalisation, Device Category, Cash RegistersTags / Context: elektroniskās ierīces, elektroniskās iekārtas, EKA, VIDPDF page: 186
elektronski sertifikat
TERMElectronic Certificate
Electronic certificate used for authentication and digital signing in Montenegro’s electronic fiscalisation process, including the signing of fiscalisation messages sent from the ENU to the fiscal service.
Relevance: Fiscalisation, Authentication, Digital SignatureTags / Context: elektronski sertifikat, electronic certificate, ENU, fiscalisation message, JIKRPDF page: 214
ELMA
TERMElektronisk mottakaradresseregister | Electronic Receiver Address Register
Former Norwegian electronic receiver-address register used to identify organisations capable of receiving EHF / Peppol business documents; now replaced in practical use by search in the Peppol register.
Relevance: e-Invoicing, Address Register, Digital Invoice ExchangeTags / Context: ELMA, Elektronisk mottakaradresseregister, Peppol register, EHFPDF page: 232
