OVI
TERMOficina Virtual SAR | SAR Virtual Office
SAR online service environment used for digital taxpayer procedures, including Régimen de Facturación registration, notification of unused fiscal documents and fiscal-document validation.
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
OVT-tunnus
TERMOrganisaatioiden välinen tiedonsiirto -tunnus | EDI Identifier
Finnish organisation-level electronic data interchange identifier used as an e-invoice address or routing identifier in Finnish e-invoice exchange.
Özel Entegratör
TERMSpecial Integrator
GİB-authorised service provider that enables taxpayers to create, send, receive, store or process e-Belge documents such as e-Fatura and e-Arşiv Fatura through an authorised integration service.
OZG-RE
TERMOnlinezugangsgesetz-konforme Rechnungseingangsplattform | Online Access Act-compliant Invoice Submission Portal
German invoice submission portal used for transmitting electronic invoices to connected federal and participating public-sector recipients.
Oznaka elektronske naprave
TERMElectronic Device Identifier
Identifier of the electronic device used for issuing invoices in the Slovenian fiscal-verification system, used together with business-premises and invoice-numbering data.
OznNapUr
TERMOznaka naplatnog uređaja | Payment Device Identifier
Identifier of the payment device, cash register or billing device used to issue the Croatian fiscal receipt. It forms part of the structured receipt number together with the numerical receipt mark and the business-premises identifier and is used in fiscal receipt identification and control.
OznPosPr
TERMOznaka poslovnog prostora | Business Premises Identifier
Identifier of the business premises from which the Croatian fiscal receipt is issued. It forms part of the structured receipt number together with the numerical receipt mark and the payment-device identifier, linking the receipt to the taxpayer’s registered business location or operating unit.
PA
TERMPlateforme agréée | Approved Platform
State-registered approved platform authorised to perform the French e-invoicing and e-reporting reform functions, including invoice transmission and transmission of invoice, transaction and payment data to the administration.
PA
TERMProvidencia Administrativa | Administrative Ruling
Abbreviation used in Venezuelan tax-administration references for administrative rulings issued by SENIAT, including PA SNAT/2011/0071, PA SNAT/2024/000102 and PA SNAT/2024/000121.
PAC
TERMProveedor Autorizado de Certificación | Authorised Certification Provider
SAT-authorised provider that validates, certifies and stamps CFDI documents, and sends the certified CFDI information to SAT according to the applicable certification-provider obligations.
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.