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
Obvestilo o obveznosti izdaje računa in obveznosti kupca
TERMNotice on the Obligation to Issue an Invoice and the Customer’s Obligation
Mandatory notice informing customers of the supplier’s obligation to issue an invoice and the customer’s obligation to take and retain the invoice in the Slovenian fiscal-verification framework.
Relevance: Fiscalisation, Consumer Notice, Invoice IssuanceTags / Context: obvestilo, obveznost izdaje računa, obveznost kupca, FURSPDF page: 285
obveznik fiskalizacije
TERMFiscalisation Obligor
Taxpayer or business subject to Montenegro’s fiscalisation obligations and required to issue and fiscalise invoices through the EFI framework.
Relevance: Fiscalisation, Taxpayer Obligation, Invoice ReportingTags / Context: obveznik fiskalizacije, taxpayer, EFI, fiscal invoice, PUPDF page: 214
OCSP
TERMOnline Certificate Status Protocol
Certificate-status protocol used to confirm whether digital certificates remain valid within Nigeria’s e-invoicing certificate-management process.
Relevance: e-Invoicing, Certificate Management, Digital SignatureTags / Context: OCSP, certificate status, digital certificate, revocationPDF page: 229
OD
TERMOpérateur de dématérialisation | Dematerialisation Operator
Non-registered dematerialisation operator or compatible-solution provider that may support invoice dematerialisation services and platform connectivity, while the authorised platform functions are performed by a plateforme agréée.
Relevance: e-Invoicing, Software, InteroperabilityTags / Context: OD, opérateur de dématérialisation, solution compatible, PA distinctionPDF page: 128
OFD
TERMOpen Fixed-Layout Document
China-relevant electronic-document format retained for digitalised electronic invoice presentation, delivery and archiving alongside PDF, while XML is used as a data-message delivery format.
Relevance: e-Invoicing, Document FormatTags / Context: OFD, PDF, XML, 数电 发票, invoice archivePDF page: 87
Off-line pokladničný doklad
TERMOff-line Cash Register Receipt
Cash-register receipt issued during off-line operation when communication with the eKasa system is temporarily unavailable and subsequently processed according to eKasa rules.
Relevance: Fiscalisation, Offline Operation, Receipt VerificationTags / Context: off-line pokladničný doklad, eKasa, ORP, SORP, OPDPDF page: 282
Offline Mode
TERMOffline Mode
Operating mode used when a POS, fiscal device or reporting system cannot communicate with the tax authority or platform and must store data for later transmission.
Relevance: Fiscalisation, e-Reporting, ContinuityTags / Context: offline mode, communication outage, deferred transmission, continuityPDF page: 23
Oficina Virtual (OVi)
TERMOficina Virtual | Virtual Office
Ministry of Finance online environment through which taxpayers access electronic tax services within the TRIBU-CR environment.
Relevance: Digital Tax Infrastructure, Taxpayer ServicesTags / Context: OVi, online services, Ministry of Finance, TRIBU-CRPDF page: 95
OFV
TERMOficina Virtual | Virtual Office
DGII telematic environment where taxpayers perform tax procedures and access electronic tax services.
Relevance: Digital Tax Infrastructure, Taxpayer ServicesTags / Context: OFV, Oficina Virtual, taxpayer services, DGII, electronic proceduresPDF page: 111
OGP
TERMOffice of Government Procurement
Irish public procurement body associated with Ireland’s national public-sector e-invoicing framework and Peppol Authority role.
Relevance: Public Procurement, e-Invoicing, Digital Government ServicesTags / Context: OGP, Office of Government Procurement, eInvoicing IrelandPDF page: 158
