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
GPC
TERMGlobal Product Classification
GS1 product-classification standard used to group products into standardised categories for product master-data, trade, retail, logistics, reporting and data-exchange purposes.
Relevance: Identification Standards, Product Classification, Data ExchangeTags / Context: GPC, Global Product Classification, GS1, product category, master data, classificationPDF page: 22
GRA
TERMGhana Revenue Authority
Ghanaian revenue authority responsible for tax administration, customs administration, VAT administration and the E-VAT certified invoicing environment.
Relevance: Tax Authority, Fiscalisation, e-Invoicing, VAT, Digital Tax InfrastructureTags / Context: GRA, Ghana Revenue Authority, E-VAT, VAT administration, taxpayer servicesPDF page: 136
GRA
TERMGuyana Revenue Authority
Guyana’s revenue authority responsible for tax administration, VAT, taxpayer registration, customs, tax payments, returns, taxpayer services and digital tax-service channels.
Relevance: Tax Authority, VAT, Digital Tax Services, Tax AdministrationTags / Context: GRA, Guyana Revenue Authority, tax authority, taxpayer servicesPDF page: 145
GRA eServices
TERMGuyana Revenue Authority eServices
GRA online taxpayer-service environment used to file tax returns, view tax-account statements, receive secure messages, view upcoming returns and payments, and update taxpayer details.
Relevance: Digital Tax Services, e-Filing, Taxpayer PortalTags / Context: GRA eServices, online tax services, taxpayer portal, e-filingPDF page: 145
GRE
TERMGuía de Remisión Electrónica | Electronic Remittance Guide
Electronic transport / remittance document used to support the transfer or transport of goods under SUNAT’s electronic document framework.
Relevance: e-Invoicing, Goods Movement, Electronic Transport DocumentTags / Context: GRE, Guía de Remisión Electrónica, SUNAT, CPEPDF page: 243
GRE Remitente
TERMElectronic Remittance Guide Issued by Sender
Type of electronic remittance guide issued by the sender / owner or party responsible for the movement of goods under SUNAT’s GRE framework.
Relevance: Goods Movement, Electronic Transport Document, e-InvoicingTags / Context: GRE Remitente, guía de remisión electrónica, SUNATPDF page: 243
GRE Transportista
TERMElectronic Remittance Guide Issued by Carrier
Type of electronic remittance guide issued by the carrier / transporter in goods-transport scenarios under SUNAT’s GRE framework.
Relevance: Goods Movement, Electronic Transport Document, e-InvoicingTags / Context: GRE Transportista, guía de remisión electrónica, SUNATPDF page: 243
GRE-SOL
TERMElectronic Remittance Guide through SUNAT Online Operations
SUNAT online channel for issuing electronic remittance guides through SUNAT Operaciones en Línea using Clave SOL.
Relevance: Digital Tax Services, GRE, Electronic IssuanceTags / Context: GRE-SOL, SUNAT Operaciones en Línea, Clave SOL, GREPDF page: 243
Group of Businesses
TERMGroup of Businesses Specified by the Commissioner General / Minister
Group of businesses specified by notice for staged GMS implementation and EFD compliance timing.
Relevance: Fiscalisation, Rollout, Taxpayer ScopeTags / Context: group of businesses, Minister notice, Gazette, EFD compliancePDF page: 240
GS1
TERMGlobal Standards One
International standards organisation responsible for globally used identification keys, barcodes and data-exchange standards, including GTIN for products and GLN for parties and locations. GS1 standards are commonly used in retail, logistics, healthcare, e-invoicing, e-reporting and interoperability contexts where consistent identification of goods, entities or locations is required.
Relevance: Identification Standards, e-Invoicing, e-Reporting, Data ExchangeTags / Context: GS1, GTIN, GLN, barcode standards, identification keys, interoperability, master dataPDF page: 22