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
Global Fiscalisation Terminology Reference

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.

Download the GFTR

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

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

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

eTIMS Lite Web

TERM

eTIMS Lite Web

Web-based eTIMS Lite channel accessible through eCitizen for simplified electronic tax-invoice generation.
Relevance: e-Invoicing, Web Invoicing, Digital Tax ServicesTags / Context: eTIMS Lite Web, eCitizen, eTIMSPDF page: 177

eTIMS Onboarding

TERM

eTIMS Onboarding

KRA process by which taxpayers register, select an eTIMS solution and start issuing electronic tax invoices through the approved eTIMS environment.
Relevance: e-Invoicing, Fiscalisation, Taxpayer RegistrationTags / Context: eTIMS onboarding, KRA, electronic tax invoicePDF page: 177

eTIMS Online Portal

TERM

eTIMS Online Portal

Web-based eTIMS invoicing platform accessible through the KRA eTIMS portal for taxpayer registration, onboarding and electronic tax-invoice generation.
Relevance: e-Invoicing, Taxpayer Portal, Digital Tax ServicesTags / Context: eTIMS Online Portal, etims.kra.go.ke, KRAPDF page: 177

eTIMS Self Onboarding

TERM

eTIMS Self Onboarding

KRA-supported self-service onboarding process allowing taxpayers to access and activate eTIMS solution use through the taxpayer portal.
Relevance: e-Invoicing, Taxpayer Portal, Digital Tax ServicesTags / Context: self onboarding, eTIMS, KRAPDF page: 177

eTIMS System-to-System Integration

TERM

eTIMS System-to-System Integration

KRA integration model allowing taxpayer invoicing or ERP systems to connect to eTIMS through API-based OSCU or VSCU options.
Relevance: e-Invoicing, API Integration, FiscalisationTags / Context: system-to-system integration, OSCU, VSCU, eTIMSPDF page: 177

eTIMS Taxpayer Portal

TERM

eTIMS Taxpayer Portal

Online taxpayer portal used to access invoices generated from eTIMS solution types and manage eTIMS-related taxpayer functions.
Relevance: e-Invoicing, Taxpayer Portal, Digital Tax ServicesTags / Context: eTIMS taxpayer portal, etims.kra.go.ke, KRAPDF page: 177

eTIMS Web

TERM

eTIMS Web

Web-based eTIMS invoicing solution used by taxpayers to generate electronic tax invoices through a browser-based interface.
Relevance: e-Invoicing, Web Invoicing, Digital Tax ServicesTags / Context: eTIMS Web, web invoicing, eTIMS, KRAPDF page: 177

Etiqueta Fiscal

TERM

Fiscal Label

Fiscal-machine label used as part of Venezuelan device identification and control, associated with authorised fiscal-machine use.
Relevance: Fiscalisation, Fiscal Machine Identification, Device ControlTags / Context: etiqueta fiscal, máquina fiscal, SENIAT, identificaciónPDF page: 337

Étiquette marquée à chaud

TERM

Hot-Marked Label

Distinctive security and recognition element listed by OTR as part of the facture normalisée.
Relevance: Fiscalisation, Invoice Security, Invoice ControlTags / Context: étiquette marquée à chaud, facture normalisée, OTRPDF page: 311

ETR

TERM

Electronic Tax Register

Common abbreviation for Kenya’s electronic tax-register concept used in the earlier fiscal-device and TIMS context.
Relevance: Fiscalisation, Legacy Context, Electronic Tax RegisterTags / Context: ETR, Electronic Tax Register, TIMS, eTIMSPDF page: 177

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.