Rejection Message
TERMRejection Message
Platform or tax-authority response indicating that a submitted invoice, report, file or fiscal message has been rejected and identifying the reason.
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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Download the GFTR
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
REP
TERMRecibo Electrónico de Pago | Electronic Payment Receipt
Common term for the CFDI payment-complement context used to record payment information for invoices paid in instalments or after issuance.
Répertoire Fiscal
TERMFiscal Register
OTR fiscal register used to publish taxpayer categories, including active taxpayers and operators approved for VAT pre-withholding.
Reporte de MF
TERMReporte de Memoria Fiscal | Fiscal Memory Report
Fiscal-memory report produced by a fiscal machine from the information stored in its fiscal memory for verification, reporting or audit purposes.
Reporting
TERMReporting Model
Phase 2 processing model under which simplified tax invoices and associated electronic notes are submitted to ZATCA after issuance within the required reporting timeframe.
Represent a Client / Représenter un client
TERMRepresent a Client / Représenter un client
Canada Revenue Agency online service used by authorised representatives to access and manage tax information and filings on behalf of clients.
Representación gráfica
TERMGraphic Representation
Human-readable representation of an electronic invoicing document, used to present the document information while the legally controlled electronic document remains governed by DIAN’s technical rules.
Representación gráfica
TERMGraphic Representation
Printed or visual representation of the electronic tax document, including required visible elements such as document type, document key and consecutive numbering.
Representación Gráfica
TERMGraphic Representation
Graphic or human-readable representation of the DTE delivered to the recipient, including in contingency scenarios where the DTE is generated before later transmission.
réseau commun de livraison
TERMCommon Delivery Network
Luxembourg public e-invoicing delivery-network concept referring to Peppol as the common network for automated electronic-invoice receipt and exchange.
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.