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

Search the GFTR

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.

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

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

RTN

TERM

Registro Tributario Nacional | National Tax Registry

Honduran taxpayer registration and identification number used in SAR procedures, including Oficina Virtual access and fiscal-document processes.

Relevance: Taxpayer Registration, Fiscal Documents, Tax IdentificationTags / Context: RTN, Registro Tributario Nacional, SAR, taxpayer registryPDF page: 147

RTU

TERM

Registro Tributario Unificado | Unified Tax Registry

SAT taxpayer registry used for taxpayer identification and registration data, including information relevant to FEL enablement and taxpayer status management.

Relevance: Taxpayer Registration, Digital Tax ServicesTags / Context: RTU, Registro Tributario Unificado, taxpayer registry, SATPDF page: 144

RTU Digital

TERM

Registro Tributario Unificado Digital | Digital Unified Tax Registry

SAT digital tool used to request a NIT, update taxpayer data and manage taxpayer-registration information electronically.

Relevance: Taxpayer Registration, Digital Tax ServicesTags / Context: RTU Digital, NIT request, taxpayer data update, SATPDF page: 144

RUC

TERM

Registro Único de Contribuyente | Single Taxpayer Registry

Panama taxpayer registration identifier used in tax administration, SFEP registration, taxpayer identification and fiscal-document contexts.

Relevance: Tax Identification, e-Invoicing, FiscalisationTags / Context: RUC, Registro Único de Contribuyente, DGI, SFEP, taxpayer identifierPDF page: 238

RUC

TERM

Registro Único de Contribuyente | Single Taxpayer Registry

Paraguay taxpayer registration identifier used in tax administration, electronic invoicing, DTE issuance and taxpayer identification contexts.

Relevance: Tax Identification, e-Invoicing, Digital Tax ServicesTags / Context: RUC, Registro Único de Contribuyente, DNIT, SIFEN, DTEPDF page: 242

RUC

TERM

Registro Único de Contribuyentes | Single Taxpayer Registry

Peruvian taxpayer registration identifier used in SUNAT tax administration and electronic payment-document issuance / recipient identification.

Relevance: Tax Identification, e-Invoicing, Digital Tax ServicesTags / Context: RUC, Registro Único de Contribuyentes, SUNAT, CPEPDF page: 244

RUC

TERM

Registro Único de Contribuyentes | Single Taxpayer Register

Ecuadorian taxpayer registration number used to identify natural persons and legal entities carrying out economic activities in Ecuador.

Relevance: Taxpayer Identification, e-InvoicingTags / Context: RUC, taxpayer identification, electronic documents, SRIPDF page: 113

RUECC

TERM

Registrul unic al echipamentelor de casă și de control | Unified Register of Cash-Register and Control Equipment

SFS unified register of authorised cash-register and control-equipment models used in Moldova’s fiscal-device and electronic sales-monitoring environment.

Relevance: Fiscalisation, Device Register, Cash RegistersTags / Context: RUECC, Registrul unic al ECC, ECC, MEV, SFSPDF page: 211

RUT

TERM

Registro Único Tributario | Single Tax Registry

Colombian single tax registry used to identify, locate and classify taxpayers and other parties administered by DIAN.

Relevance: Taxpayer Identification, Tax RegistrationTags / Context: taxpayer registry, tax identification, DIANPDF page: 92

RUT

TERM

Registro Único Tributario | Single Tax Registry

Uruguayan taxpayer registration identifier used in DGI tax administration, CFE identification, issuer / receiver data and electronic tax-service processes.

Relevance: Taxpayer Identifier, VAT, e-InvoicingTags / Context: RUT, Registro Único Tributario, DGI, CFEPDF page: 331

← Previous 1 … 183 184 185 186 187 … 287 Next →

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.