Prueba de simulación
TERMSimulation Test
Certification-stage test in which the applicant electronic issuer sends representative electronic fiscal documents to DGI using assigned test data.
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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Get the latest edition of the Global Fiscalisation Terminology Reference, including all current terms and jurisdictional information.
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Search by GFTR term. Use the jurisdiction selector to narrow the results to a country or jurisdiction.
2,867 terms
PSE
TERMProveedor de Servicios Electrónicos | Electronic Services Provider
SUNAT-authorised electronic services provider that supports generation, issuance or related electronic document services within the electronic payment-document ecosystem.
PSIAP
TERMPembaruan Sistem Inti Administrasi Perpajakan | Core Tax Administration System Renewal
DJP core tax-system renewal programme underpinning Coretax DJP and modernisation of Indonesia’s tax administration services.
PSRM
TERMPublic Sector Revenue Management | Integrated Tax Management System
RSL’s integrated tax-management system identified as part of the system-integration environment connected with Lesotho’s e-invoicing platform.
PST / Taxe de vente provinciale
TERMProvincial Sales Tax / Taxe de vente provinciale
Provincial retail sales tax applied in certain provinces outside the harmonised HST model.
PTGADAT
TERMPénztárgép adatkiadási adatlap | Cash-Register Data Release Form
NAV form used by operators to request online cash-register turnover data stored in the AEE and transmitted to NAV.
PTGREG
TERMPénztárgép-regisztrációs adatlap | Cash-Register Registration Form
NAV form used to request the unique identifier and codes required for online cash-register registration, commissioning, re-personalisation or fiscalisation-unit replacement.
PTGTAXUZ
TERMPénztárgép / taxaméter üzemeltetési adatlap | Cash-Register / Taximeter Operation Form
NAV form used to notify changes connected with cash-register or taximeter operation, including operating-place changes and receipt-header image changes.
PTT
TERMPermit to Transmit
BIR permit required before an authorised taxpayer may transmit required sales data through certified systems to the Electronic Invoicing / Receipting and Sales Reporting System.
PTU
TERMPermit to Use
BIR permit to use a CRM, POS, SPM or similar sales machine after registration or approval through the relevant BIR process, including eAccReg where applicable.
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.