Nullbeleg
TERMNullbeleg | Zero Receipt
Austrian zero-value receipt used in the RKSV environment, including receipt verification and operational control contexts.
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
Numer KSeF
TERMKSeF Number
Unique number assigned by KSeF to a structured invoice after the invoice is accepted into the KSeF system.
Numeración consecutiva
TERMConsecutive Numbering
Consecutive numbering structure used for electronic tax documents and associated documents, including establishment, terminal or point-of-sale, document-type code and sequence number.
Numéro d’identification du DEF
TERMDEF Identification Number
Identification number of the electronic fiscal device used for issuing the Facture Normalisée, included as a fiscal-control element on the standardised invoice.
Número de autorización
TERMAuthorisation Number
Number associated with an authorised electronic tax document; under the offline scheme, it corresponds to the access key generated by the issuer.
Número de autorización
TERMNúmero de autorización del DTE | DTE Authorisation Number
Authorisation number assigned automatically and randomly to each DTE at the time of certification under the FEL process.
Número de Control
TERMControl Number
Fiscal control number assigned to fiscal documents under Venezuela’s invoicing rules and used in the control of authorised document issuance.
Número de Control
TERMControl Number
Sequential control number assigned to the DTE according to the structure defined by the Ministry of Finance.
Número de Registro de la Máquina Fiscal
TERMFiscal Machine Registration Number
Registration number of the fiscal machine that appears with the fiscal logo on invoices issued through fiscal machines.
Número de Transacción del DTE
TERMDTE Transaction Number
Processing number generated once a DTE has been approved by the system and used as part of the approved electronic-document processing result.
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.