Faturë Shoqëruese
TERMFaturë Shoqëruese | Accompanying Invoice
Albanian accompanying invoice used for goods movement where transport or transfer of goods must be documented under the fiscalisation framework.
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
Fawtara
TERMNational E-Invoicing Initiative
Oman’s national e-invoicing initiative introduced by the Oman Tax Authority to support secure, standardised electronic invoice exchange, invoice-data reporting and VAT-compliance modernisation.
FBR
TERMFederal Board of Revenue
Pakistan’s federal tax authority responsible for tax administration, sales-tax administration, digital invoicing, POS integration, licensed-integrator oversight and electronic tax services.
FBR Digital Invoicing
TERMFBR Digital Invoicing
Pakistan’s FBR electronic invoicing environment for mandatory integration of registered persons’ POS, ERP or invoicing systems with FBR for electronic sales-tax-invoice issuance and reporting.
FBR invoice number
TERMUnique FBR Invoice Number
Unique invoice number received from FBR’s Computerized System after transmission of invoice data and required as a key element of the electronic sales-tax invoice and QR-code generation process.
FDM
TERMFiscal Data Module | Module de données fiscales / Fiscale datamodule
Fiscal data module used in Belgium’s HoReCa registered cash-register system to secure cash-register data and support electronic signature generation in the cash-register control environment.
FDMS
TERMFiscalisation Data Management System
ZIMRA fiscalisation back-end system used to receive, validate and manage fiscalised sales transactions, fiscal tax invoices, debit notes, credit notes, fiscal-device data and virtual fiscalisation data.
FDMS Approved Supplier
TERMApproved Supplier of Fiscal Devices under FDMS
Supplier approved within the FDMS fiscalisation framework to supply, upgrade or support fiscal devices for taxpayers.
FDMS Self-Service Portal
TERMFDMS Self-Service Portal
ZIMRA FDMS portal used for taxpayer, approved supplier and fiscal-device related self-service functions, including invoice validation and access through TaRMS Self-Service Portal.
FDMS Validation Portal
TERMFDMS Validation Portal
ZIMRA online portal used to validate fiscal tax invoices, debit notes and credit notes by QR code, verification code or invoice details.
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.