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
EPO
TERMElektronická podání pro Finanční správu | Electronic Submissions for the Financial Administration
Czech Financial Administration electronic-submission service used to complete, store and submit electronic tax forms through the MOJE daně portal.
Relevance: Digital Tax Infrastructure, Tax FilingTags / Context: EPO, electronic submission, MOJE daně, tax formsPDF page: 103
Croatian Tax Administration electronic service environment used by taxpayers for digital communication and tax-service access.
Relevance: Digital Tax Infrastructure, Taxpayer ServicesTags / Context: electronic tax services, taxpayer portal, Tax AdministrationPDF page: 96
eRačun
TERMElectronic Invoice
Structured electronic invoice issued, sent and received in a form enabling automatic and electronic processing within Croatia’s e-invoicing framework, including public procurement and the Fiscalisation 2.0 environment.
Relevance: e-Invoicing, Document TypeTags / Context: electronic invoice, B2G, B2B, structured invoice, EN 16931PDF page: 96
ERCA
TERMEthiopian Revenues and Customs Authority
Former Ethiopian revenue authority name used in older tax-control, VAT and sales-register-machine materials.
Relevance: Tax Authority, Historical Reference, FiscalisationTags / Context: ERCA, former authority, sales register machine, VATPDF page: 120
Erhvervsstyrelsen
TERMDanish Business Authority
Danish authority administering the common public NemHandel Register referenced in Greenland’s digital-invoicing framework.
Relevance: e-Invoicing, Infrastructure Authority, Recipient RegisterTags / Context: Danish Business Authority, NemHandelsRegister, NemHandel, recipient registrationPDF page: 140
ERiC
TERMELSTER Rich Client
ELSTER software interface used by software products to transmit tax data electronically to the German tax administration.
Relevance: Digital Tax Infrastructure, Technical Interface, Tax ReportingTags / Context: ERiC, ELSTER, software interface, electronic tax submissionPDF page: 133
Code returned by a system, platform or tax authority to identify a validation, transmission, content, authorisation or processing issue.
Relevance: e-Invoicing, Integration, Error HandlingTags / Context: error code, validation error, platform response, rejectionPDF page: 20
ERS
TERMEswatini Revenue Service
Eswatini revenue authority responsible for tax administration, VAT administration, TaxEase services, digital tax services and electronic-invoicing modernisation.
Relevance: Tax Authority, VAT, e-Invoicing, Fiscalisation, Digital Tax ServicesTags / Context: ERS, Eswatini Revenue Service, VAT, TaxEase, electronic invoicingPDF page: 119
ERST
TERMErhvervsstyrelsen | Danish Business Authority
Danish business authority responsible for business regulation and digital-business infrastructure, including NemHandel governance and digital bookkeeping system requirements.
Relevance: e-Invoicing, Digital Bookkeeping, Digital Business InfrastructureTags / Context: ERST, Danish Business Authority, NemHandel, digital bookkeepingPDF page: 108
eSales
TERMElectronic Sales Reporting System
BIR electronic sales-reporting system used by taxpayers with CRM, POS or other registered sales machines to submit monthly sales reports per machine.
Relevance: Fiscalisation, Sales Reporting, Digital Tax ServicesTags / Context: eSales, Electronic Sales Reporting System, CRM, POS, MIN, SRNPDF page: 245
