Automatic Credit and Debit Notes Management
TERMAutomatic Credit and Debit Notes Management
TaRMS VAT-return functionality linked to TaRMS / FDMS integration for automated handling of qualifying fiscalised credit and debit notes.
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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2,867 terms
Automatic Input Tax Schedule
TERMAutomatic Input Tax Schedule
TaRMS VAT-return functionality under which input-tax data is made available from fiscal tax invoices through integration with FDMS.
Autorização de Uso
TERMAutorização de Uso | Authorisation of Use
Tax-authority authorisation allowing an electronic fiscal document to be used with fiscal validity after validation by the relevant DF-e authorisation environment.
Autorización de numeración de facturación
TERMInvoicing Numbering Authorisation
DIAN authorisation of invoicing or support-document numbering ranges used to control authorised document issuance.
Autorización de Sistemas Informáticos de Facturación
TERMAutorización de Sistemas Informáticos de Facturación | Authorisation of Billing Information Systems
SIN authorisation process for approving taxpayer-owned or provider-supplied billing information systems for use in online billing modalities.
Autorización de Uso
TERMAuthorisation of Use
Authorisation granted to an electronic invoice within the Panama electronic-invoicing framework before the authorised electronic document is used as a valid fiscal document.
AVIS
TERMAutomated Tax Information System
Automated tax information system of the State Tax Service, providing backend integration for online clerical work and electronic tax-service processes.
Aviso de emisión de DTE en establecimiento temporal
TERMNotice of DTE Issuance at Temporary Establishment
SAT notice process for taxpayers issuing DTEs at a temporary location different from the commercial address registered in the RTU.
B2B
TERMBusiness-to-Business
Transaction, invoice or reporting context involving supplies between businesses.
B2B2G
TERMBusiness-to-Business-to-Government
Reporting architecture in which business-to-business invoice exchange is combined with data transmission or visibility to a government or tax authority.
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.