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
Global Fiscalisation Terminology Reference

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.

Download the GFTR

Get the latest edition of the Global Fiscalisation Terminology Reference, including all current terms and jurisdictional information.

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

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

SAFI

TERM

Système d’Administration Fiscale Intégré | Integrated Tax Administration System

Malagasy integrated tax-administration system presented by DGI as part of the modernised digital tax-administration environment.
Relevance: Digital Tax Infrastructure, Tax Administration, Taxpayer ServicesTags / Context: SAFI, Système d’Administration Fiscale Intégré, DGI, digital tax administrationPDF page: 195

Sales Tax

TERM

Sales Tax

Pakistan’s VAT-type indirect tax applied to taxable supplies, relevant to sales-tax registration, electronic sales-tax invoices, STRN, invoice reporting, POS / ERP integration and FBR digital invoicing.
Relevance: Sales Tax, Fiscalisation, e-Invoicing, Tax AdministrationTags / Context: Sales Tax, FBR, electronic sales tax invoice, STRN, POS integrationPDF page: 236

Sandbox

TERM

Test Environment / Sandbox

Non-production environment used to test integrations, message formats, validation rules, authentication and compliance scenarios.
Relevance: Integration, Accreditation, e-InvoicingTags / Context: sandbox, test environment, certification testing, integration testingPDF page: 25

Sandbox Portal

TERM

Smart Invoice Sandbox Portal

ZRA testing environment used by developers and software vendors for Smart Invoice integration, API testing and certification preparation.
Relevance: e-Invoicing, Software Testing, IntegrationTags / Context: sandbox portal, Smart Invoice, developer testing, VSDCPDF page: 342

SAR

TERM

Servicio de Administración de Rentas | Revenue Administration Service

Honduran tax authority responsible for tax administration, taxpayer registration, fiscal-document authorisation, electronic services, validation tools and the national invoicing regime.
Relevance: Tax Authority, Fiscal Documents, e-Invoicing, Digital Tax ServicesTags / Context: SAR, Servicio de Administración de Rentas, Honduras tax authorityPDF page: 147

SARS

TERM

South African Revenue Service

South African tax and customs authority responsible for tax administration, VAT administration, taxpayer registration, tax returns, digital tax services, customs and revenue collection.
Relevance: Tax Authority, VAT, Digital Tax ServicesTags / Context: SARS, South African Revenue Service, VAT, eFilingPDF page: 287

SARS eFiling

TERM

SARS eFiling

SARS online tax platform used by taxpayers, tax practitioners and businesses to register, submit returns, make payments, manage tax types and access SARS electronic services.
Relevance: Digital Tax Services, VAT Filing, Taxpayer PortalTags / Context: SARS eFiling, VAT201, VAT registration, tax returnsPDF page: 287

SAT

TERM

Servicio de Administración Tributaria | Tax Administration Service

Mexican tax authority responsible for tax administration, CFDI rules, electronic invoicing, certification-provider authorisation, taxpayer digital services and electronic fiscal controls.
Relevance: Tax Authority, e-Invoicing, Fiscalisation, Digital Tax ServicesTags / Context: SAT, Servicio de Administración Tributaria, CFDI, factura electrónicaPDF page: 209

SAT

TERM

Superintendencia de Administración Tributaria | Tax Administration Superintendency

Guatemalan tax and customs administration authority responsible for tax administration, taxpayer services, FEL, DTE certification infrastructure and digital tax services.
Relevance: Tax Authority, e-Invoicing, Fiscal Administration, Digital Tax InfrastructureTags / Context: SAT, Superintendencia de Administración Tributaria, tax authorityPDF page: 144

SAT-CF-e

TERM

Sistema Autenticador e Transmissor de Cupons Fiscais Eletrônicos | Authenticator and Transmitter System for Electronic Fiscal Coupons

State-specific fiscal equipment model used to generate, authenticate and transmit electronic fiscal coupons in retail fiscalisation contexts.
Relevance: Fiscalisation, Retail Fiscal Document, State-Level DeviceTags / Context: SAT-CF-e, CF-e, retail fiscal coupon, fiscal devicePDF page: 68

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.