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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

FEN

TERM

Facturation Électronique Normalisée | Standardised Electronic Invoicing

Chadian standardised electronic-invoicing framework used to create, issue, transmit and receive certified fiscal invoices under the DGI framework.

Relevance: e-Invoicing, Fiscalisation, Digital Tax InfrastructureTags / Context: FEN, Facturation Électronique Normalisée, DGI, TVA, facture électronique normaliséePDF page: 83

FeRD

TERM

Forum elektronische Rechnung Deutschland | Forum for Electronic Invoicing Germany

German forum for electronic invoicing that developed ZUGFeRD and supports the German electronic invoicing ecosystem.

Relevance: e-Invoicing, Technical Standardisation, InteroperabilityTags / Context: FeRD, ZUGFeRD, electronic invoicing, invoice formatPDF page: 133

FEXE

TERM

Factura de Exportación | Electronic Export Invoice

DTE type used for export invoice transactions under the Salvadoran DTE model.

Relevance: e-Invoicing, Document Type, ExportTags / Context: FEXE, FEX, DTE, export invoicePDF page: 117

Ficha Técnica de Comprobantes Electrónicos

TERM

Electronic Tax Documents Technical Sheet

SRI technical specification containing the formats, structures, validation rules and technical requirements for issuing electronic tax documents.

Relevance: e-Invoicing, Technical SpecificationTags / Context: technical sheet, XML, XSD, SRIPDF page: 113

Fiche de renseignements El Fatoora

TERM

El Fatoora Information Sheet

Information sheet forming part of the El Fatoora subscription / onboarding documentation, used to capture taxpayer, administrative and technical information for electronic invoicing access.

Relevance: e-Invoicing, Platform Onboarding, Taxpayer DataTags / Context: fiche de renseignements, El Fatoora, TTN, adhésionPDF page: 314

Ficheiro SAF-T (Moz) de facturação

TERM

SAF-T (Moz) Billing File

Standardised billing-data file extracted from AT-certified billing software for submission to the Mozambique Tax Authority under the electronic invoice-data communication procedure.

Relevance: e-Reporting, Invoice Data Reporting, VAT ComplianceTags / Context: SAF-T (Moz), ficheiro de facturação, certified billing software, e-DeclaraçãoPDF page: 218

Ficheiro SAF-T (PT)

TERM

SAF-T (PT) File

Portuguese standard electronic file used to export or submit billing and accounting data from invoicing or accounting systems in the SAF-T (PT) format.

Relevance: SAF-T, e-Reporting, Billing Data, Accounting DataTags / Context: ficheiro SAF-T (PT), SAF-T (PT), AT, faturação, contabilidadePDF page: 252

Fichier des contribuables

TERM

Fichier des contribuables | Taxpayer File / Taxpayer Index

DGI taxpayer lookup service used to consult taxpayer registration status and related taxpayer information based on the NIU.

Relevance: Taxpayer Identification, Digital Tax InfrastructureTags / Context: taxpayer file, NIU, taxpayer verification, DGIPDF page: 76

Fiji VMS

TERM

Fiji VAT Monitoring System

Fiji’s VAT Monitoring System used by FRCS to receive fiscal data from Electronic Fiscal Devices and support VAT compliance monitoring.

Relevance: Fiscalisation, VAT Monitoring, Digital Tax InfrastructureTags / Context: Fiji VMS, VMS, FRCS, EFD, fiscal data, VAT compliancePDF page: 122

FIK

TERM

Fiskální identifikační kód | Fiscal Identification Code

Fiscal identification code returned under the former EET system for a recorded sale, retained as a legacy EET identifier and as a possible continuity reference in EET 2.0 materials.

Relevance: Fiscalisation, Legacy Identifier, Document ControlTags / Context: FIK, legacy EET, fiscal code, recorded salePDF page: 104

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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.