ESD
TERMElectronic Signature Device
Device function associated with the Sales Data Controller and used for signing receipts, storing receipt information and sending receipt information to the NRA server.
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
ESD
TERMElectronic Signature Device
Type of Electronic Fiscal Device used to authenticate computer-generated financial documents such as tax invoices by generating a unique signature appended to each invoice.
ESET
TERMElektronski sistem za evidentiranje transakcija | Electronic Transaction Recording System
Federation of Bosnia and Herzegovina electronic transaction-recording system used for recording business transactions, issuing fiscalised documents and reporting transaction data to the Tax Administration of the Federation of Bosnia and Herzegovina.
eSPap
TERMEntidade de Serviços Partilhados da Administração Pública | Public Administration Shared Services Entity
Portuguese public shared-services entity associated with public-administration e-invoicing services and public-sector digital service infrastructure.
Esquema offline
TERMOffline Scheme
Ecuadorian electronic-document authorisation scheme in which the issuer generates the access key, and the access key constitutes the authorisation number of the electronic document.
ESTV / FTA
TERMEidgenössische Steuerverwaltung | Federal Tax Administration
Swiss federal tax authority responsible for federal taxes and duties, including VAT administration, VAT registration, VAT returns, VAT payment and VAT-related digital services.
ESTV-Portal
TERMFederal Tax Administration Portal
Swiss FTA online portal used for VAT services, including online VAT settlement, correction returns, annual reconciliation, deadline extensions, VAT registration, VAT certificates and related VAT-administration functions.
Eszközregisztrációs QR-kód
TERMDevice-Registration QR Code
QR code generated in the KOBak-portál and used by the NAV ePénztárgép application during device-registration and commissioning.
ETA
TERMالمصرية الضرائب مصلحة | Egyptian Tax Authority
Egyptian tax authority responsible for the electronic invoice and electronic receipt systems, including taxpayer registration, document validation, technical integration guidance and digital tax-control infrastructure.
eTax
TERMOnline Tax Declaration Platform
DGID online platform used for electronic tax declaration and payment formalities, including digital VAT declaration and payment processes.
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.