Flux 10
TERMFlow 10
French reform flow for e-reporting data transmitted to the data concentrator through the platform ecosystem.
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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Search by GFTR term. Use the jurisdiction selector to narrow the results to a country or jurisdiction.
2,867 terms
Flux 11
TERMFlow 11
French reform flow associated with directory data and routing information in the reform ecosystem.
Flux 2
TERMFlow 2
French reform flow for electronic invoice exchange between parties through the platform ecosystem.
Flux 6
TERMFlow 6
French reform flow for invoice lifecycle-status messages.
FN
TERMFirmenbuchnummer | Company Register Number
Austrian company register number assigned to legal entities registered in the Firmenbuch.
FNE
TERMFacture Normalisée Électronique | Electronic Standardised Invoice
Côte d’Ivoire’s electronic standardised invoice system and document category used for issuing and certifying standardised electronic invoices under the DGI framework.
FOC InvoiceNow Package
TERMFree-of-Charge InvoiceNow Package
Free InvoiceNow solution package made available to support GST-registered businesses in onboarding for the GST InvoiceNow Requirement.
FOD BOSA / SPF BOSA / FPS BOSA
TERMFederale Overheidsdienst Beleid en Ondersteuning / Service public fédéral Stratégie et Appui | Federal Public Service Policy and Support
Belgian federal public service involved in digital public-administration support, e-procurement, Mercurius and e-invoicing coordination.
FOD Financiën / SPF Finances / FPS Finance
TERMFederale Overheidsdienst Financiën / Service public fédéral Finances | Federal Public Service Finance
Belgian federal public service responsible for finance and tax administration, including VAT, HoReCa registered cash-register obligations and e-invoicing tax-policy information.
Folio
TERMFolio Number
SII-authorised folio number used to identify electronic tax documents and electronic receipts.
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.