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

Registro de Aceptación o Reclamo de un DTE

TERM

DTE Acceptance or Claim Register

SII service used by recipients to register acceptance, receipt of goods or services, or claims in relation to received DTEs.
Relevance: e-Invoicing, Document ControlTags / Context: acceptance, claim, DTE recipient, acuse de reciboPDF page: 85

Registro de Compras

TERM

Purchase Register

SII register that records purchase operations based on electronic tax documents received by the taxpayer.
Relevance: Tax Reporting, VATTags / Context: purchase register, input VAT, DTEPDF page: 85

Registro de facturación

TERM

Billing Record

Structured record generated by a SIF for each invoice or billing event under the RRSIF / VERI*FACTU framework, used to support integrity, traceability and standardised invoice-record control.
Relevance: Fiscalisation, Invoice Record, Data IntegrityTags / Context: registro de facturación, SIF, Veri*Factu, AEATPDF page: 294

Registro de facturación de alta

TERM

Initial / Creation Billing Record

Billing record generated when a new invoice record is created by the SIF under the RRSIF / VERI*FACTU framework.
Relevance: Fiscalisation, Invoice Issuance, Billing RecordTags / Context: registro de facturación de alta, Veri*Factu, SIFPDF page: 294

Registro de Proveedor Habilitado

TERM

Register of Enabled Providers

DGI register for enabled software or service providers participating in Uruguay’s electronic-invoicing solutions environment.
Relevance: e-Invoicing, Service Provider, Digital Tax InfrastructureTags / Context: proveedor habilitado, Registro de Proveedor Habilitado, eFacturaPDF page: 331

Registro de Ventas

TERM

Sales Register

SII register that records sales operations based on electronic tax documents issued by the taxpayer.
Relevance: Tax Reporting, VATTags / Context: sales register, output VAT, DTEPDF page: 85

Registro Fiscal de Imprentas

TERM

Fiscal Register of Print Shops

SAR register of taxpayers whose activity is the printing of preprinted fiscal-document formats authorised by the tax administration.
Relevance: Fiscal Documents, Print-Shop Control, Supplier RegisterTags / Context: Registro Fiscal de Imprentas, print-shop register, SARPDF page: 147

Registro Único Tributario

TERM

Registro Único Tributario | Single Tax Register

ARCA digital tax-register environment used by taxpayers to consult, manage and modify tax-registration data.
Relevance: Taxpayer Registration, Digital Tax InfrastructureTags / Context: Registro Único Tributario, taxpayer data, registration, ARCAPDF page: 38

registru special

TERM

Special Register

Fallback register used by the operator in situations where the electronic fiscal cash register is not operational, allowing sales to be recorded during the interruption period.
Relevance: Fiscalisation, Business Continuity, Sales RecordTags / Context: registru special, AMEF defect, bon fiscal, vânzăriPDF page: 258

Regjistrimi i PEF / Регистрација ФЕО

TERM

Registration of Fiscal Electronic Equipment

Registration of fiscal electronic equipment, fiscal systems or fiscal software with the Tax Administration of Kosovo before operational use.
Relevance: Fiscalisation, Device Registration, ComplianceTags / Context: registration, PEF, fiscal system, ATKPDF page: 180

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.