Libros registro del IVA
TERMVAT Record Books
Spanish VAT record books kept electronically through SII by supplying invoice-record information to AEAT, where the SII regime applies.
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
Licencia TBAI
TERMTicketBAI Licence
Licence returned after software registration and included in the TicketBAI billing software logic according to the TicketBAI file-generation requirements.
Licensed Integrator
TERMFBR Licensed Integrator
Person licensed by FBR to provide electronic invoicing-system integration for registered persons and to integrate POS, ERP or other invoicing systems with FBR.
lietotāja pienākumi
TERMUser Obligations
Obligations of the taxpayer or device user when operating registered electronic devices and equipment for registering taxes and other payments.
Lifecycle Status
TERMInvoice Lifecycle Status
Status information showing the processing state of an invoice or fiscal document, such as issued, received, accepted, rejected, paid, cancelled or corrected.
Liquidación de compra de bienes y prestación de servicios
TERMPurchase Settlement for Goods and Services
Electronic tax document used for purchases of goods or services in the cases provided by Ecuadorian receipt rules.
Liquidación factura electrónica
TERMElectronic Settlement Invoice
Chilean electronic tax document used where a settlement and invoice function is combined within the Chilean DTE framework.
Lista Provisória de Softwares de Facturação
TERMProvisional List of Billing Software
AT-published provisional list identifying billing-software solutions submitted to the certification process within Mozambique’s billing and fiscal-control framework.
Liste des contribuables actifs
TERMActive Taxpayer List
DGI verification list used to check whether suppliers of goods and services are known to DGI and hold active fiscal identification numbers.
Logiciel de caisse certifié
TERMCertified Cash-Register Software
Cash-register software certified or controlled within the electronic invoicing / standardised invoice framework to support compliant transaction recording and invoice issuance.
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.