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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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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

Ricevuta di impossibilità di recapito

TERM

Non-Delivery Receipt

SdI receipt indicating that an electronic invoice was accepted by SdI but could not be delivered to the recipient’s channel.

Relevance: e-Invoicing, SdI, Delivery StatusTags / Context: impossibilità di recapito, mancata consegna, SdIPDF page: 164

Ricevuta file corrispettivi

TERM

Daily Takings File Receipt

Receipt returned in the corrispettivi telematici process to confirm the processing outcome of the transmitted daily corrispettivi (fees) file.

Relevance: Retail Fiscalisation, e-Reporting, Transmission ReceiptTags / Context: ricevuta file corrispettivi, corrispettivi telematici, RT, Server-RTPDF page: 164

RIDE

TERM

Representación Impresa del Documento Electrónico | Printed Representation of the Electronic Document

Printed or visual representation of an authorised electronic tax document, generated from the electronic document for delivery or consultation where required.

Relevance: e-Invoicing, Document Format, Receipt IssuanceTags / Context: RIDE, printed representation, electronic documentPDF page: 113

RIF

TERM

Registro Único de Información Fiscal | Single Fiscal Information Register

Venezuelan fiscal identification register used to identify taxpayers for tax, invoicing, fiscal-document issuance, purchaser identification, IVA credit support and taxpayer registration with SENIAT.

Relevance: Taxpayer Identification, VAT, FiscalisationTags / Context: RIF, Registro Único de Información Fiscal, SENIAT, IVA, taxpayer identificationPDF page: 339

Rightmost 9 Digits

TERM

Rightmost 9 Digits

Short allocation-number reference using the rightmost nine digits of the allocation number, used for invoice display and detailed reporting.

Relevance: Invoice Control, Invoice Identifier, ReportingTags / Context: rightmost 9 digits, allocation number, invoice reportingPDF page: 160

Rijksregisternummer / Numéro de registre national / Nationalregisternummer

TERM

Rijksregisternummer / Numéro de registre national / Nationalregisternummer | National Register Number

Belgian personal identification number used in administrative and tax-related contexts for natural persons.

Relevance: Taxpayer Identification, Personal IdentificationTags / Context: personal identifier, national register, tax administrationPDF page: 55

RIK

TERM

Registrite ja Infosüsteemide Keskus | Centre of Registers and Information Systems

Estonian state centre responsible for register and information-system services, including e-Financials and e-invoice related public digital infrastructure.

Relevance: e-Invoicing, Digital Platform, Public Digital InfrastructureTags / Context: RIK, e-arveldaja, e-Financials, e-invoice operator servicePDF page: 118

RIP

TERM

Registered Identified Purchaser

VAT registered person category under Sri Lanka’s SVAT Scheme for purchasers entitled to participate in the simplified VAT framework.

Relevance: VAT, Simplified VAT, Taxpayer CategoryTags / Context: RIP, Registered Identified Purchaser, SVAT, IRDPDF page: 295

RIS

TERM

Registered Identified Supplier

Supplier category under Sri Lanka’s SVAT Scheme for suppliers of goods or services to Registered Identified Purchasers under the simplified VAT framework.

Relevance: VAT, Simplified VAT, Taxpayer CategoryTags / Context: RIS, Registered Identified Supplier, SVAT, IRDPDF page: 296

RJF

TERM

Regime Jurídico das Facturas | Legal Regime for Invoices

Angolan legal framework governing the issuance, correction, cancellation, conservation and archiving of invoices and fiscally relevant documents.

Relevance: Fiscalisation, e-Invoicing, Legal FrameworkTags / Context: RJF, Regime Jurídico das Facturas, factura, documento fiscalmente relevantePDF page: 35

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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.