Application mobile FNE
TERMFNE Mobile Application
Mobile application used as a direct channel for generating electronic standardised invoices within the FNE environment.
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
Application mobile RNE
TERMRNE Mobile Application
Mobile application used as one of the channels for generating electronic standardised receipts within the RNE environment.
Apportionment Scheme
TERMApportionment Scheme
UK VAT retail scheme method used where retail sales include goods with different VAT liabilities and VAT is calculated by apportioning sales values.
approved computerised / electronic / POS system
TERMApproved Computerised / Electronic / Point-of-Sale System
Computerised, electronic or point-of-sale system approved by MTCA for issuing fiscal receipts, where the EXO Number issued by MTCA appears on the receipt so that the receipt is treated as fiscal.
Approved EFD / VFD Supplier
TERMApproved Electronic Fiscal Device / Virtual Fiscal Device Supplier
Supplier certified by the Commissioner General to import, distribute, sell, install, configure, integrate, train users and provide after-sales support for EFDs or VFDs.
Approved Electronic System
TERMApproved Electronic System
Electronic system approved by the Commissioner General for issuing or supporting fiscal receipts, fiscal invoices or related electronic tax-control functions.
approved fiscal cash register
TERMApproved Fiscal Cash Register
Fiscal cash register approved for issuing fiscal receipts under Malta’s VAT fiscal-receipt framework.
Approved Invoicing System
TERMApproved Invoicing System
Invoicing, accounting, POS or ERP system approved or certified for use with ZRA Smart Invoice, typically through integration with the VSDC interface.
Approved Supplier
TERMApproved Supplier of Fiscal Devices
Supplier approved by ZIMRA to supply, upgrade, support or assist with fiscal devices used under Zimbabwe’s fiscalisation framework.
approved tax invoicing system
TERMApproved Tax Invoicing System
Tax-invoicing system approved for issuing invoices under Malawi’s EIS framework, used as an authorised alternative to direct invoice generation through the EIS platform.
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.