EN 16931
TERMEuropean Standard for Electronic Invoicing
European semantic standard defining the core elements of an electronic invoice for public procurement and wider e-invoicing implementations.
Flagship reference
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
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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2,867 terms
ENCAT
TERMEncontro Nacional de Coordenadores e Administradores Tributários Estaduais | National Meeting of State Tax Coordinators and Administrators
Brazilian coordination body associated with state tax-administration cooperation and the national NF-e / DF-e environment.
Encrypted Data
TERMEncrypted Data
Security data included in E-VAT tax invoices, credit notes, debit notes or sales receipts to support document integrity and verification.
Engedélyszám
TERMAuthorisation Number
Authorisation number identifying the authorised e-pénztárgép or customer-application type under the NAV authorisation framework, including hardware-based and cloud-based e-pénztárgép authorisation identifiers.
Enrolment of Taxpayers
TERMEnrolment of Taxpayers
VSMS enrolment process in which an accredited taxpayer issued with a digital certificate applies to the Director to enrol into the Vanuatu Sales Monitoring System.
Enterprise Number
TERMEnterprise Number / Company Registration Number
South African company or close-corporation registration number allocated through the CIPC registration framework and used to identify registered entities.
ENU
TERMElektronski naplatni uređaj | Electronic Payment Device
Taxpayer-side electronic payment device or software environment used in Montenegro’s electronic fiscalisation model to issue invoices and communicate transaction data to the fiscal service.
eNyugta
TERMElectronic Receipt
Receipt issued electronically by an e-pénztárgép and made available to the customer through the Nyugtatár and a customer application.
EOR
TERMEnkratna identifikacijska oznaka računa | Unique Invoice Identifier
Unique invoice identifier returned by FURS after successful fiscal verification of invoice data.
EPEC
TERMEvento Prévio de Emissão em Contingência | Prior Event for Contingency Issuance
Brazilian contingency mechanism used to register prior information about an NF-e issued under contingency conditions.
Who is it for
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
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.