ASIC
TERMAustralian Securities and Investments Commission
Australian corporate regulator responsible for company registration and company-identification records, including ACN context.
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
Asl Belgisi
TERMNational Digital Labelling System
Uzbek digital product-labelling system connected with fiscal receipt and marked-goods control where labelled goods are scanned and transmitted through the online cash-register / fiscal-data flow.
ASP
TERMApplication Service Provider
Electronic tax-invoice issuance channel operated by an NTS-registered issuance-service provider, used by taxpayers to issue electronic tax invoices through an outsourced ASP system and transmit them to the NTS electronic tax-invoice management system.
ASR+
TERMAccounting Software Register Plus
IRAS register and digital-collaboration framework for accounting and tax software with recommended GST and corporate-income-tax digital products, including GST return API features.
AT
TERMAutoridade Tributária e Aduaneira | Tax and Customs Authority
Portuguese tax and customs authority responsible for tax administration, certified invoicing software, SAF-T (PT), e-Fatura, ATCUD, fiscal-document controls, transport-document communication and taxpayer digital services.
AT
TERMAutoridade Tributária de Moçambique | Mozambique Tax Authority
Mozambique’s tax authority responsible for tax administration, taxpayer services, fiscal-machine regulation, certified billing-software oversight and electronic communication of invoice data.
atbilstības apliecinājums
TERMConformity Confirmation
Confirmation issued where an electronic device, equipment model, modification or software version satisfies the applicable technical requirements for Latvia’s fiscal-device framework.
atbilstības pārbaudes institūcija
TERMConformity Assessment Institution
Institution involved in conformity assessment of cash registers, cash-register systems, models, modifications or software versions under the Latvian fiscal-device control framework.
ATCUD
TERMCódigo Único de Documento | Unique Document Code
Unique document code required on invoices and other fiscally relevant documents, generated from the series validation code and the sequential document number and printed on the issued document.
ATG
TERMAuthority to Generate
BIR authority reference used for certain electronic receipting or electronic invoicing system / software arrangements, especially where authority to generate invoices or receipts applies instead of a standard PTU treatment.
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.