SDC serial number
TERMSales Data Controller Serial Number
Identification number assigned to the SDC component and used to identify the controller and its certificate within the Rwanda EBM fiscalisation environment.
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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Get the latest edition of the Global Fiscalisation Terminology Reference, including all current terms and jurisdictional information.
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Search by GFTR term. Use the jurisdiction selector to narrow the results to a country or jurisdiction.
2,867 terms
SdI
TERMSistema di Interscambio | Exchange System
Italian electronic invoice exchange and clearance infrastructure used to receive, check, route and deliver electronic invoices and related messages.
SE
TERMSecure Element
Security component issued or controlled by FRCS and used in the VMS environment for secure identification, signing and fiscalisation functions.
SE
TERMSecure Element
Protected hardware or software security component used to store cryptographic keys, perform secure operations, protect fiscal data or support signing, authentication and tamper-resistant transaction control.
SECeF
TERMSystème Électronique Certifié de Facturation | Certified Electronic Invoicing System
Burkinabè certified electronic invoicing system used to produce certified electronic invoices and support secure fiscal-document issuance under the DGI reform.
SECeF
TERMSystème Électronique Certifié de Facturation | Certified Electronic Invoicing System
Nigerien certified electronic invoicing system used to generate and issue certified invoices under DGI supervision, based on SFE and MCF components or an integrated UF.
SECEF Niger
TERMSECEF Niger Mobile Application
Official DGI Niger mobile application used to verify the authenticity and integrity of certified invoices by scanning the invoice QR code.
Section 64B
TERMUse of Point-of-Sale Machines
Proposed section in the VAT Amendment Bill requiring VAT registered persons to use secured point-of-sale machines for transactions, invoice issuance and record management in the prescribed manner.
Sector Partners
TERMSector Partners
Ireland-specific eInvoicing Ireland implementation structure involving partners across Central Government, Local Government, Health and Education.
Secured Point-of-Sale Machine
TERMSecured Point-of-Sale Machine
Electronic device or system approved by the Commissioner-General and used by a VAT registered person to record supplies, generate invoices or receipts, capture transaction data in real time and support proper accounting of turnover and VAT collection under the proposed VAT amendment framework.
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.