Audit process
TERMAudit Process
Sequential transfer of audit data from an E-SDC to the IRS System and handling of the response generated by the IRS System for the specific device.
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
Audit Trail
TERMAudit Trail
Traceable set of records, logs, events, signatures, identifiers or timestamps that supports verification of fiscal-document and transaction history.
Auditor de seguridad de la información
TERMInformation Security Auditor for DTE Certifier
Information-security auditor role used in SAT’s FEL technical-documentation environment, including the authorisation procedure for auditors connected with the DTE certifier framework.
AUSTRIAPRO
TERMAUSTRIAPRO
Austrian standardisation and e-business organisation associated with the development and maintenance of ebInterface, the Austrian XML e-invoice standard used in Austrian electronic invoicing contexts.
Autentifikačný balíček
TERMAuthentication Package
Authentication-data package made available through the eKasa zone and installed in an ORP or SORP to support authenticated communication with the eKasa system. Deployed during commission.
authentication token
TERMAuthentication Token
Token issued after successful EBS authentication and used by the registered EBS to communicate with the MRA e-Invoicing System for the relevant operating period.
Authentification du NIF
TERMAuthentification du Numéro d’Identification Fiscale | NIF Authentication
Algerian online service used to authenticate or verify a tax identification number through the tax-identification service environment.
Authentifier un document
TERMAuthentifier un document | Document Authentication
DGI online service used to authenticate or verify a tax-related document through the electronic-service environment.
Authorised Provider
TERMAuthorised Provider
Provider authorised by a tax authority or competent body to perform defined fiscalisation, e-invoicing, reporting, transmission or platform functions.
Authority Toolkit
TERMAuthority Toolkit
ZATCA testing toolkit environment used to verify whether generated e-invoices, credit notes and debit notes meet Saudi e-invoicing requirements before or during integration.
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.