Imprenta Digital
TERMDigital Printing Entity
SENIAT-authorised entity that may provide services for assigning control numbers and issuing fiscal documents under the digital-issuance 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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Get the latest edition of the Global Fiscalisation Terminology Reference, including all current terms and jurisdictional information.
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Search by GFTR term. Use the jurisdiction selector to narrow the results to a country or jurisdiction.
2,867 terms
Imprimés fiscaux
TERMImprimés fiscaux | Tax Forms
Algerian digital tax-service section used to access fiscal forms and tax-declaration documentation.
Imprimeurs agréés
TERMApproved Printers
Approved printer category connected with the standardised invoice and FNE transition environment.
INC
TERMImpuesto Nacional al Consumo | National Consumption Tax
Colombian national consumption tax applied to specific goods and services and relevant to invoicing obligations, tax-document content and taxpayer classification in the DIAN framework.
index de încărcare
TERMUpload Index
Processing reference generated when a document is uploaded to the RO e-Factura system and used to track submission status and retrieve system responses.
Informacijski posrednik
TERMInformation Intermediary
Legal or natural person that enables the creation, sending and receiving of eRačuni with other business entities and may provide related Fiscalisation 2.0 services.
Informe Electrónico de Compras y Ventas
TERMInforme Electrónico de Compras y Ventas | Electronic Purchase and Sales Report
SAT system used to submit purchase and sales information electronically, with access provided to taxpayers classified as special taxpayers by the tax administration.
Inicializačný balíček
TERMInitialisation Package
Umbrella initialisation package made available after assignment of the eKasa cash-register code and containing the identification and authentication data required to initialise ORP or SORP operation.
Inicio de actividades
TERMStart of Activities
Tax-registration process through which a taxpayer declares the beginning of business or economic activity before SII.
Input Tax Claim on Fiscal Tax Invoice
TERMInput Tax Claim on Fiscal Tax Invoice
VAT input-tax claim supported by valid fiscal tax invoices, debit notes received or credit notes issued and processed through TaRMS / FDMS integration where applicable.
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.