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

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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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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

Sede electrónica de la AEAT

TERM

AEAT Electronic Headquarters

AEAT electronic-services environment used for taxpayer procedures, VAT filing, SII services, Veri*Factu information, taxpayer registration, notifications and electronic submissions.

Relevance: Digital Tax Services, VAT Filing, e-ReportingTags / Context: Sede electrónica, AEAT, IVA, Modelo 303, SIIPDF page: 294

SEE

TERM

Sistema de Emisión Electrónica | Electronic Issuing System

SUNAT electronic issuing framework used for the issuance of electronic payment documents and related electronic tax documents through authorised issuing channels.

Relevance: e-Invoicing, Digital Tax Infrastructure, Electronic IssuanceTags / Context: SEE, Sistema de Emisión Electrónica, CPE, SUNATPDF page: 244

SEE del Contribuyente

TERM

Electronic Issuing System Developed from the Taxpayer’s Systems

Electronic issuing channel where CPEs are generated from the taxpayer’s own systems and transmitted under SUNAT’s SEE rules.

Relevance: e-Invoicing, System Integration, Electronic IssuanceTags / Context: SEE del Contribuyente, taxpayer system, CPE, SUNATPDF page: 244

SEE-OSE

TERM

Electronic Issuing System through Electronic Services Operator

Electronic issuing model in which electronic payment documents are validated through an authorised OSE before receiving the corresponding CDR.

Relevance: e-Invoicing, Validation Model, Electronic IssuanceTags / Context: SEE-OSE, OSE, CPE, CDR, SUNATPDF page: 244

SEE-SOL

TERM

Electronic Issuing System through SUNAT Online Operations

SUNAT online issuing channel for electronic payment documents through SUNAT Operaciones en Línea and related online / mobile services.

Relevance: e-Invoicing, Taxpayer Portal, Electronic IssuanceTags / Context: SEE-SOL, SUNAT Operaciones en Línea, CPE, Clave SOLPDF page: 244

SEFAZ

TERM

Secretaria da Fazenda / Secretaria de Estado da Fazenda | State Treasury / State Finance Department

Brazilian state-level tax authority structure involved in authorisation and control of state fiscal documents, including NF-e, NFC-e, CT-e and related electronic tax documents.

Relevance: Tax Authority, Fiscalisation, e-Invoicing, Digital Tax InfrastructureTags / Context: SEFAZ, state tax authority, fiscal documents, authorisationPDF page: 68

SEFAZ Virtual / SVC

TERM

SEFAZ Virtual / Sefaz Virtual de Contingência | Virtual SEFAZ / Virtual SEFAZ for Contingency

Virtual state-tax-authority environment used for electronic fiscal-document authorisation or contingency services in supported DF-e models.

Relevance: Digital Tax Infrastructure, e-Invoicing, ContingencyTags / Context: Sefaz Virtual, SVC, authorisation service, contingencyPDF page: 68

Self-Billing

TERM

Self-Billing

Invoicing arrangement in which the buyer creates the invoice on behalf of the supplier under applicable legal and business rules.

Relevance: e-Invoicing, Invoice Process, VATTags / Context: self-billing, buyer-created invoice, invoice issuance, VATPDF page: 25

Self-Care Portal

TERM

Self-Care Portal

Albanian fiscalisation portal used for taxpayer interaction with the CIS environment, including fiscalisation-related services and invoice handling.

Relevance: Fiscalisation, Digital Tax Infrastructure, Taxpayer PortalTags / Context: Self-Care, CIS web portal, taxpayer services, invoice fiscalisationPDF page: 31

Self-Service Portal

TERM

Self-Service Portal

Lekuka portal used by vendors and fiscal-solution providers to manage invoicing information, review submitted invoices and address errors identified by the system.

Relevance: e-Invoicing, Taxpayer Services, Vendor Services, PortalTags / Context: Self-Service Portal, Lekuka, vendors, fiscal-solution providersPDF page: 188

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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.