REST API
TERMRepresentational State Transfer API
API design style commonly used for digital tax, e-invoicing and reporting platform integrations through standard web requests and responses.
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
Retransmission
TERMRetransmission
Re-sending of fiscal, invoice or transaction data after failure, rejection, timeout or technical interruption.
Revenue
TERMRevenue Commissioners
Irish tax and customs authority responsible for VAT administration, VAT Modernisation, planned domestic B2B eInvoicing, real-time reporting and taxpayer digital services.
Reverse Charge
TERMReverse Charge
VAT or GST mechanism under which the buyer accounts for tax on a transaction instead of the supplier charging tax in the usual way.
Reversión de anulación de DTE
TERMReversión de anulación de Documento Tributario Electrónico | Reversal of DTE Cancellation
FEL process used to request reversal of a DTE cancellation through SAT’s DTE cancellation-reversal procedure.
RFB
TERMReceita Federal do Brasil | Federal Revenue Service of Brazil
Brazilian federal tax authority responsible for federal tax administration and digital tax infrastructure, including SPED-related systems and taxpayer-identification services.
RFC
TERMRegistro Federal de Contribuyentes | Federal Taxpayer Registry
Mexican taxpayer registration identifier used in CFDI issuance, recipient identification, SAT validation and electronic tax procedures.
RFGC
TERMRepartição Fiscal dos Grandes Contribuintes | Large Taxpayers Tax Office
Angolan large-taxpayer tax office relevant to the phased implementation of electronic invoicing and large-taxpayer compliance administration.
RI / Representación Impresa
TERMRepresentación Impresa | Printed Representation
Printed or visual representation generated from an electronic fiscal receipt, containing the required visible fields defined for the e-CF representation.
Ricevuta di consegna
TERMDelivery Receipt
SdI receipt confirming delivery of an electronic invoice to the recipient’s registered or indicated receiving channel.
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.