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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

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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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Download the GFTR

Get the latest edition of the Global Fiscalisation Terminology Reference, including all current terms and jurisdictional information.

Download GFTR (V1/2026)

Citation

Mészöly, I. (2026). Global Fiscalisation Terminology Reference (GFTR), V1/2026. Available at: fiscalisations.com/gftr

Format

PDF | 143 jurisdictions | 2,877 terms | Open access

Search the reference

Find terms, definitions and jurisdictional usage

Search by GFTR term. Use the jurisdiction selector to narrow the results to a country or jurisdiction.

2,867 terms

API Developer Portal

TERM

SHAAM API Developer Portal

Developer portal exposing Israel Tax Authority API services, including invoice-allocation-related services connected with the SHAAM infrastructure.

Relevance: API Integration, Digital Tax Infrastructure, Invoice ControlTags / Context: API Developer Portal, SHAAM, invoice allocation APIPDF page: 160

APIS IT

TERM

APIS IT d.o.o.

Croatian state IT service provider relevant to the technical operation of public-sector and tax-administration digital infrastructure, including fiscalisation-related infrastructure support.

Relevance: Fiscalisation, Digital Tax Infrastructure, Public IT InfrastructureTags / Context: APIS IT, fiscalisation infrastructure, Tax Administration, state ITPDF page: 96

apkalpojošā dienesta atbildīgā persona

TERM

Responsible Person of the Servicing Organisation

Person responsible within a servicing organisation for service, maintenance or support activities connected with registered electronic devices and equipment.

Relevance: Fiscalisation, Device Servicing, Service ControlTags / Context: apkalpojošais dienests, responsible person, EKA, VIDPDF page: 185

apkalpojošais dienests

TERM

Servicing Service / Service Organisation

Service organisation registered in the VID unified database for servicing, maintenance and support of cash registers, cash-register systems and related electronic devices or equipment.

Relevance: Fiscalisation, Device Servicing, Cash RegistersTags / Context: apkalpojošais dienests, service organisation, EKA, kases aparātiPDF page: 185

apkalpošanas žurnāls

TERM

Service Log

Service log used to record service, maintenance, repair or technical intervention information for cash registers, cash-register systems or other registered electronic devices and equipment.

Relevance: Fiscalisation, Maintenance, Audit TrailTags / Context: apkalpošanas žurnāls, service log, EKA, apkalpojošais dienestsPDF page: 185

Aplicación web TBAI de comprobación de facturas

TERM

TBAI Web Application for Invoice Verification

Web application reached through the QR TBAI URL, used for checking invoice data included in the TicketBAI verification parameters.

Relevance: Regional Fiscalisation, Invoice Verification, QR CodeTags / Context: aplicación web TBAI, comprobación de facturas, QR TBAI, TicketBAIPDF page: 292

Aplikacija za izmenjavo e-računov in e-dokumentov

TERM

Application for the Exchange of e-Invoices and e-Documents

Application channel provided under the Slovenian e-invoice exchange framework for exchanging electronic invoices and electronic documents in defined cases.

Relevance: e-Invoicing, Exchange Application, ZIERDEDTags / Context: aplikacija za izmenjavo, e-račun, e-dokument, ZIERDEDPDF page: 284

Aplikacja Podatnika KSeF

TERM

KSeF Taxpayer Application

Ministry of Finance application used by taxpayers and authorised entities to access KSeF, manage authorisations, issue and receive structured invoices, check submission status and download official receipt confirmations.

Relevance: e-Invoicing, Taxpayer Tool, Digital Tax ServicesTags / Context: Aplikacja Podatnika KSeF, KSeF, UPO, authorisationsPDF page: 247

APP

TERM

Access Point Provider

NITDA-accredited service provider operating a gateway that functions as an access node in Nigeria’s e-invoicing network and supports secure transmission of electronic invoice data between taxpayers, trading partners and the tax-authority environment.

Relevance: e-Invoicing, Service Provider, Digital Tax InfrastructureTags / Context: APP, Access Point Provider, NITDA, MBS, e-invoicing networkPDF page: 228

App FEL

TERM

FEL Application

SAT mobile application used by taxpayers to issue, receive, consult and download DTEs under the FEL regime.

Relevance: e-Invoicing, Mobile Tax Services, Digital Tax InfrastructureTags / Context: App FEL, mobile app, DTE issuance, SATPDF page: 142

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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

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.