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.
Access the reference
Download the GFTR
Get the latest edition of the Global Fiscalisation Terminology Reference, including all current terms and jurisdictional information.
Search the reference
Find terms, definitions and jurisdictional usage
Search by GFTR term. Use the jurisdiction selector to narrow the results to a country or jurisdiction.
2,867 terms
Logiciel de caisse sécurisé
TERMSecure Cash-Register Software
French cash-register software satisfying the legal requirements for inalterability, security, conservation and archiving of recorded data.
Relevance: Fiscalisation, Cash-Register Software, VAT ControlTags / Context: logiciel de caisse sécurisé, TVA, Article 286 CGIPDF page: 127
Logiciel de facturation interfacé
TERMInterfaced Invoicing Software
Enterprise invoicing software connected to the FNE platform through the API for issuing electronic standardised invoices.
Relevance: e-Invoicing, System Integration, Taxpayer SoftwareTags / Context: logiciel de facturation, API, interfaçage, FNEPDF page: 166
Logotipo Fiscal
TERMFiscal Logo
Fiscal logo printed on fiscal-machine invoices together with the fiscal-machine registration number as part of the fiscal-document identification structure.
Relevance: Fiscalisation, Receipt Content, Device ControlTags / Context: logotipo fiscal, máquina fiscal, factura fiscal, SENIATPDF page: 338
Long Allocation Number
TERMLong Allocation Number
Full allocation number used in Israel Invoices API and retrieval contexts before use of the rightmost nine digits for invoice display and reporting purposes.
Relevance: Invoice Control, Invoice Identifier, APITags / Context: long allocation number, Israel Invoices APIPDF page: 160
Lotteria degli scontrini
TERMReceipt Lottery
Italian receipt-lottery programme linked to retail transactions documented through commercial documents.
Relevance: Retail Fiscalisation, Consumer Incentive, Receipt LotteryTags / Context: lotteria degli scontrini, codice lotteria, RT, documento commercialePDF page: 164
LROE
TERMLibro Registro de Operaciones Económicas | Register Book of Economic Operations
Bizkaia electronic record book used through the provincial electronic headquarters to record income, issued invoices, expenses, received invoices and other tax-relevant economic operations.
Relevance: Regional e-Reporting, Fiscalisation, Tax RecordsTags / Context: LROE, Libro Registro de Operaciones Económicas, Batuz, BizkaiaPDF page: 293
Luxembourg digital trust and authentication service used for secure access to government electronic services, including eTVA access through professional certificates.
Relevance: Digital Identity, Authentication, Taxpayer AccessTags / Context: LuxTrust, LuxTrust Pro certificate, eTVA, MyGuichet.lu, secure accessPDF page: 194
M2M bizonylatbeküldési szolgáltatás
TERMMachine-to-Machine Document-Submission Service
NAV machine-to-machine service that allows software-created client programs to communicate with NAV servers and submit document data through an M2M channel.
Relevance: VAT Reporting, e-Reporting, API IntegrationTags / Context: M2M, bizonylatbeküldés, eÁFA, NAV APIPDF page: 150
MA
TERMMemoria de Auditoría | Audit Memory
Audit memory of a Venezuelan fiscal machine used to store records of documents issued by the fiscal machine for auditability, document reproduction and fiscal control.
Relevance: Fiscalisation, Fiscal Machine, Audit TrailTags / Context: MA, memoria de auditoría, audit memory, máquina fiscalPDF page: 338
Mã của cơ quan thuế
TERMTax Authority Code
Code issued by the Vietnamese tax authority for electronic invoices with tax-authority code and displayed on the electronic invoice.
Relevance: e-Invoicing, Invoice Code, Tax Authority ClearanceTags / Context: mã của cơ quan thuế, hóa đơn điện tử có mã, Cục ThuếPDF page: 341