RCCM
TERMRegistre du Commerce et du Crédit Mobilier | Trade and Personal Property Credit Register
Business-registration identifier required as part of seller or service-provider identification information on the Facture Normalisée where applicable.
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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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
RCTI
TERMRecipient Created Tax Invoice
Australian tax invoice issued by the recipient of a taxable supply rather than the supplier, where the applicable GST requirements are met.
RCV
TERMRegistro de Compras y Ventas | Purchase and Sales Register
SII register that records purchase and sales operations based on electronic tax documents received and issued, supporting VAT declaration and control.
RD
TERMกรมสรรพากร | Revenue Department
Thai tax authority responsible for VAT administration, taxpayer registration, e-Filing, e-Tax Invoice & e-Receipt services, e-Tax Invoice by Email and digital tax services.
RE
TERMRecibo Eletrónico | Electronic Receipt
Cabo Verde electronic receipt document type supported within the e-Fatura electronic fiscal-document framework.
Reaaliaikatalous
TERMReal-Time Economy
Finnish programme and policy context for structured, automated and interoperable digital business data, including e-invoices and e-receipts.
Real-Time Reporting
TERMReal-Time Reporting
Reporting model in which transaction, invoice or receipt data is transmitted to the tax authority at or near the time of issuance or transaction processing.
Real-time Transaction Data Capture
TERMReal-time Transaction Data Capture
Transaction-control function of a secured point-of-sale machine, under which transaction data is captured in real time as part of the proposed VAT POS-control framework.
Real-Time Transaction Reporting
TERMReal-Time Transaction Reporting
Secure transmission of invoice or transaction data to ERS in real time or near real time as traders issue invoices under the developing electronic-invoicing model.
Receipt
TERMReceipt
Barbados consumer receipt document required for supplies to consumers where the value is BBD 20 or more, with prescribed receipt particulars under the VAT framework.
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.