EVSE
TERMElectric Vehicle Supply Equipment
Equipment, charging point or charging infrastructure used to supply electricity to an electric vehicle, relevant where charging sessions generate taxable transactions, receipts, invoices or fiscal records.
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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Get the latest edition of the Global Fiscalisation Terminology Reference, including all current terms and jurisdictional information.
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Search by GFTR term. Use the jurisdiction selector to narrow the results to a country or jurisdiction.
2,867 terms
EWB Portal
TERMe-Way Bill Portal
Official GST e-way bill portal used by GST-registered persons and enrolled transporters to generate e-way bills.
Exchange Framework
TERMExchange Framework
Standards-and-policy framework overseen by DBNAlliance to support interoperable electronic invoice exchange between businesses using participating service providers.
Exempt supply / Fourniture exonérée
TERMExempt Supply / Fourniture exonérée
Supply on which GST / HST is not charged and for which related input tax credits are generally unavailable.
EXO Number
TERMExemption Number
MTCA exemption / approval number issued for a computerised system used as a cash register; the number must appear on the receipt so that the receipt is treated as fiscal.
Extension
TERMInvoice Extension
Additional data element or structure added beyond the core invoice model to support local, sectoral or business-specific requirements.
EZpay
TERMEZpay
Belize Tax Service electronic payment channel referenced for online tax payments through the IRIS Belize taxpayer-service environment.
EZpay+
TERMEZpay+ Payments Platform
Barbados online payments platform used through TAMIS payment workflows for government and tax-related payments.
e세로
TERMe-Sero
Legacy NTS electronic tax-invoice service introduced before electronic tax-invoice functions were integrated into Hometax.
ƏDV
TERMƏlavə dəyər vergisi | Value Added Tax
Azerbaijani value-added tax term used in tax administration, invoice content, VAT accounting and electronic tax-document contexts.
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.