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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

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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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Download the GFTR

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

Download GFTR (V1/2026)

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

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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

Receipt / Reçu

TERM

Receipt / Reçu

Document evidencing payment or transaction details and recognised as supporting documentation for GST / HST purposes where the required information is present.

Relevance: Document Type, Payment / Settlement, Audit EvidenceTags / Context: receipt, reçu, payment evidence, ITC documentationPDF page: 80

Receipt Validation

TERM

Receipt Validation

Process through which a receipt is verified against tax-authority, fiscal-device, platform or security data to confirm its fiscal authenticity or registration.

Relevance: Fiscalisation, Receipt Verification, Tax ControlTags / Context: receipt validation, fiscal receipt, customer verification, QR codePDF page: 24

Receipt Verification Code

TERM

Receipt Verification Code

Code entered in the TRA Taxpayer Receipt Verification Portal to verify a fiscal receipt issued through the EFD / VFD environment.

Relevance: Fiscalisation, Receipt Verification, Consumer ControlTags / Context: receipt verification code, verify receipt, EFD, TRAPDF page: 307

Receptor de DTE

TERM

Receptor de Documento Tributario Electrónico | Recipient of Electronic Tax Documents

Person or legal entity in whose name a DTE is issued under the FEL process.

Relevance: e-Invoicing, Taxpayer Role, Document RecipientTags / Context: receptor de DTE, DTE recipient, buyer, customer, FEL actorPDF page: 144

Receptor electrónico no emisor

TERM

Electronic Recipient Non-Issuer

Party registered to receive electronic tax documents but not registered as an issuer of electronic tax documents.

Relevance: e-Invoicing, Taxpayer Role, Digital Tax InfrastructureTags / Context: electronic recipient, non-issuer, taxpayer rolePDF page: 95

Receptor no confirmante

TERM

Non-Confirming Recipient

Recipient category used in the Costa Rican electronic-document environment for parties that receive electronic tax documents without issuing recipient confirmation messages.

Relevance: e-Invoicing, Taxpayer Role, Document ControlTags / Context: non-confirming recipient, recipient message, electronic documentPDF page: 95

Rechazo de DTE

TERM

Rechazo de Documento Tributario Electrónico | Rejection of Electronic Tax Document

FEL recipient procedure used to reject a DTE issued in the recipient’s name where the recipient did not make the purchase.

Relevance: e-Invoicing, Document Lifecycle, Recipient ControlTags / Context: rechazo de DTE, DTE rejection, FEL, recipientPDF page: 144

Rechazo de la factura electrónica de venta

TERM

Rejection of the Electronic Sales Invoice

Recipient event through which an electronic sales invoice is rejected within the applicable electronic invoicing process.

Relevance: e-Invoicing, Document ControlTags / Context: invoice rejection, buyer event, DIANPDF page: 91

Recibo Electrónico de Pago

TERM

Electronic Payment Receipt

Electronic tax document used in specific credit-sale and payment scenarios under the Costa Rican electronic-document framework, including cases where payment is made after the issuance of the original electronic document and where the applicable rules require a payment receipt document.

Relevance: Payment / Settlement, Document TypeTags / Context: payment receipt, credit sale, electronic documentPDF page: 95

Référence unique de facture électronique

TERM

Unique Electronic Invoice Reference

Unique readable reference delivered by the authorised body for an electronic invoice, used in the Tunisian electronic invoice signature and validation environment.

Relevance: e-Invoicing, Invoice Identifier, VerificationTags / Context: référence unique, facture électronique, TTN, El FatooraPDF page: 314

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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.