Notifica di scarto
TERMRejection Notification
SdI notification issued when an electronic invoice file is rejected after checks performed by the exchange system.
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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Search by GFTR term. Use the jurisdiction selector to narrow the results to a country or jurisdiction.
2,867 terms
Notificación de Comprobantes Fiscales y/o Documentos Complementarios No Utilizados
TERMNotification of Unused Fiscal Receipts and/or Complementary Documents
SAR procedure for notifying unused fiscal receipts and/or complementary documents through the SAR digital-service environment.
Notificación de contingencia
TERMNotificación de contingencia FEL | FEL Contingency Notification
SAT notification process used when DTE issuance is affected by connectivity or operational contingencies with the certifier.
NPa
TERMNederlandse Peppolautoriteit | Netherlands Peppol Authority
Dutch Peppol authority responsible for safeguarding the quality and reliability of the Peppol framework in the Netherlands.
NPWP
TERMNomor Pokok Wajib Pajak | Taxpayer Identification Number
Indonesian taxpayer identification number used in DJP tax administration, e-Faktur, Coretax DJP and taxpayer-service processes.
NRA
TERMNational Revenue Authority
Sierra Leone revenue authority responsible for domestic tax administration, customs administration, GST administration, ITAS and Electronic Cash Register implementation.
NRA Server
TERMNational Revenue Authority Server
NRA server environment that receives receipt information transmitted by the Sales Data Controller / Electronic Signature Device under the ECR framework.
NRC
TERMNúmero de Registro de Contribuyente | Taxpayer Registration Number
Taxpayer registration number used for VAT taxpayer identification and tax-administration processes in El Salvador.
NRE
TERMNota de Remisión Electrónica | Electronic Remittance Note
Electronic remittance-note DTE used to document movement or transport of goods within the electronic tax-document framework.
NRE
TERMNota de Remisión Electrónica | Electronic Dispatch Note
DTE type used for electronic dispatch or remittance documentation.
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.