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.
Access the reference
Download the GFTR
Get the latest edition of the Global Fiscalisation Terminology Reference, including all current terms and jurisdictional information.
Search the reference
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
RKSV
TERMRegistrierkassensicherheitsver ordnung | Cash Register Security Regulation
Austrian cash-register security regulation establishing tamper-protection requirements for in-scope cash registers, including technical security and signed receipt requirements.
Relevance: Fiscalisation, Legal Framework, Technical SecurityTags / Context: RKSV, cash register, tamper protection, receipt signingPDF page: 44
RNC
TERMRegistro Nacional de Contribuyentes | National Taxpayer Registry
Dominican taxpayer registry relevant to electronic invoicing authorisation, taxpayer identification and e-CF consultation.
Relevance: Taxpayer Identification, e-InvoicingTags / Context: RNC, taxpayer registry, e-CF, DGIIPDF page: 111
RNE
TERMReçu Normalisé Électronique | Electronic Standardised Receipt
Electronic standardised receipt document category supported by the FNE platform for receipt-type transaction documentation.
Relevance: Fiscalisation, Electronic Receipt, Retail DocumentationTags / Context: RNE, Reçu Normalisé Électronique, FNE, receiptPDF page: 167
RO e-Factura
TERMSistemul național privind factura electronică RO e-Factura | National RO e-Factura System
Romanian national electronic invoicing system used for transmitting, receiving, validating and processing electronic invoices through the ANAF / Ministry of Finance environment.
Relevance: e-Invoicing, Digital Tax Infrastructure, Invoice TransmissionTags / Context: RO e-Factura, factura electronică, ANAF, MF, SPVPDF page: 258
RO e-SAF-T
TERMSistemul informatic național RO e-SAF-T | National IT System RO e-SAF-T
Romanian national digital tax system layer associated with SAF-T reporting through Declarația informativă D406 and structured transmission of accounting and tax data.
Relevance: SAF-T, e-Reporting, Digital Tax InfrastructureTags / Context: RO e-SAF-T, D406, Declarația informativă D406, ANAFPDF page: 258
RO e-Sigiliu
TERMSistemul național RO e-Sigiliu | National RO e-Seal System
Romanian national system using an IT application and smart electronic seal devices to monitor road transport of goods with customs or fiscal risk under the supervision of competent authorities.
Relevance: Fiscalisation, Goods Movement, Customs / Fiscal Risk MonitoringTags / Context: RO e-Sigiliu, sigiliu inteligent, transport rutier, risc vamal / fiscalPDF page: 258
RO e-Transport
TERMSistemul RO e-Transport | RO e-Transport System
Romanian electronic transport-monitoring system used to monitor road transport of goods within the scope defined by fiscal-risk and transport-reporting rules.
Relevance: e-Reporting, Goods Movement, Digital Tax ControlTags / Context: RO e-Transport, UIT, bunuri cu risc fiscal ridicat, ANAFPDF page: 258
RO e-TVA
TERMSistemul RO e-TVA | RO e-TVA System
Romanian pre-filled VAT information system using data from national digital tax systems to support VAT compliance, reconciliation and taxpayer review.
Relevance: VAT, e-Reporting, Digital Tax ControlTags / Context: RO e-TVA, decont precompletat, TVA, ANAFPDF page: 258
RO_CIUS
TERMRomanian Core Invoice Usage Specification
Romanian national CIUS specification defining country-specific structured-invoice rules for electronic invoices used in the RO e-Factura environment.
Relevance: e-Invoicing, Structured Invoice, National SpecificationTags / Context: RO_CIUS, CIUS, RO e-Factura, EN 16931PDF page: 258
ROAP
TERMRijksoverheid Access Point | Central Government Access Point
Dutch central-government access point on Peppol used for exchanging e-orders, e-invoices and other structured business documents with central-government organisations.
Relevance: B2G e-Invoicing, Peppol, Government InfrastructureTags / Context: ROAP, Rijksoverheid Access Point, Peppol, LogiusPDF page: 223
