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
Global Fiscalisation Terminology Reference

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.

Download the GFTR

Get the latest edition of the Global Fiscalisation Terminology Reference, including all current terms and jurisdictional information.

Citation

Mészöly, I. (2026). Global Fiscalisation Terminology Reference (GFTR), V1/2026. Available at: fiscalisations.com/gftr

Format

PDF | 143 jurisdictions | 2,877 terms | Open access

Find terms, definitions and jurisdictional usage

Search by GFTR term. Use the jurisdiction selector to narrow the results to a country or jurisdiction.

2,867 terms

Protected Data Storage

TERM

Protected Data Storage

Secure storage component used to preserve fiscal transaction data, signatures, counters, event logs and audit-relevant records.
Relevance: Fiscalisation, Data Integrity, Audit TrailTags / Context: protected data storage, secure storage, fiscal archive, audit trailPDF page: 24

Protocolo de Autorização

TERM

Protocolo de Autorização | Authorisation Protocol

Protocol returned by the tax-authority environment after authorisation of an electronic fiscal document.
Relevance: e-Invoicing, Document IdentifierTags / Context: authorisation protocol, SEFAZ, validation, fiscal documentPDF page: 68

Proveedor Autorizado

TERM

Authorised Provider

Provider authorised by SENIAT to supply information systems used for issuing invoices and other fiscal documents.
Relevance: e-Invoicing, Software Compliance, AuthorisationTags / Context: proveedor autorizado, sistema informático, SENIAT, SNAT/2024/000121PDF page: 339

Proveedor de Servicios de Facturación Electrónica

TERM

Electronic Invoicing Service Provider

Certified service provider authorised to support taxpayers with electronic invoicing generation, transmission and related processes under DGII requirements.
Relevance: e-Invoicing, Software, Digital InfrastructureTags / Context: FE provider, certified provider, DGIIPDF page: 111

Proveedor de Sistemas de CE

TERM

Electronic Tax Document System Provider

System provider identified in the electronic tax-document structure as the system used for issuing electronic tax documents.
Relevance: e-Invoicing, Software, Digital Tax InfrastructureTags / Context: system provider, CE system, issuer system IDPDF page: 95

Proveedor de Sistemas Informáticos

TERM

Information System Provider

Provider of systems used for issuing invoices and other fiscal documents under the Venezuelan software-provider framework regulated by SENIAT.
Relevance: e-Invoicing, Software Provider, FiscalisationTags / Context: proveedor de sistemas informáticos, software provider, SENIAT, homologaciónPDF page: 339

Proveedor tecnológico

TERM

Technology Provider

DIAN-authorised or enabled service provider that supplies technological services for electronic invoicing generation, transmission, validation and related processes.
Relevance: e-Invoicing, Software, Digital Tax InfrastructureTags / Context: technology provider, electronic invoicing software, DIANPDF page: 91

Provjera fiskalnog računa

TERM

Fiscal Receipt Verification

Tax Administration service for checking a Croatian fiscal receipt using receipt data and identifiers such as JIR, ZKI, ISU and QR-code data.
Relevance: Fiscalisation, Document Control, VerificationTags / Context: receipt check, JIR, ZKI, ISU, QR code, fiscal receipt verificationPDF page: 98

PRS

TERM

Poslovni register Slovenije | Slovenian Business Register

Central Slovenian business register maintained by AJPES, containing public data on business entities and registered parts.
Relevance: Business Register, Entity IdentificationTags / Context: PRS, Poslovni register Slovenije, AJPES, matična številkaPDF page: 285

Prueba de intercambio

TERM

Information Exchange Test

Certification-stage test in which the applicant electronic issuer exchanges representative CFE and response messages according to DGI testing requirements.
Relevance: e-Invoicing, Certification, OnboardingTags / Context: prueba de intercambio, set de intercambio, CFE, DGIPDF page: 331

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

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.