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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2,867 terms
Self-service provider
TERMSelf-Service Provider
Company accredited by OTA as a service provider under Fawtara and subsequently using that accreditation to serve as its own service provider after meeting OTA service-provider criteria and passing OTA-prescribed tests.
Relevance: e-Invoicing, Service Provider, AccreditationTags / Context: self-service provider, Fawtara, OTA, service-provider criteria, accreditation testsPDF page: 234
Sello de Recepción
TERMReception Seal
Alphanumeric code issued by the tax administration once a DTE has successfully met the required conditions, standards and transmission rules, giving legal validity to the submitted DTE.
Relevance: e-Invoicing, Document Control, ValidationTags / Context: reception seal, validation, DTE, legal validityPDF page: 117
Sello digital
TERMDigital Seal
Electronic seal applied to the CFDI using the taxpayer’s Digital Seal Certificate to identify the issuer and protect the integrity of the document.
Relevance: e-Invoicing, Authentication, Digital SealTags / Context: sello digital, CSD, CFDI, SATPDF page: 209
Semantic Data Model
TERMSemantic Data Model
Technology-neutral definition of the business meaning, structure and relationships of invoice, receipt, tax or reporting data elements.
Relevance: e-Invoicing, Data Model, Semantic StandardTags / Context: semantic data model, EN 16931, data elements, business meaningPDF page: 25
Semi-Connected Scenario
TERMSemi-Connected Scenario
VMS operating scenario in which fiscalisation and invoice handling can continue under limited or interrupted connectivity, with later data exchange according to the applicable process.
Relevance: Fiscalisation, Connectivity, ContingencyTags / Context: semi-connected, connectivity, VMS, EFDPDF page: 123
SENIAT
TERMServicio Nacional Integrado de Administración Aduanera y Tributaria | Integrated National Service of Customs and Tax Administration
Venezuelan customs and tax administration responsible for tax collection, customs administration, taxpayer control, IVA administration, fiscal-document rules, digital-issuance authorisations, fiscal-machine oversight and provider authorisation.
Relevance: Tax Authority, VAT, Fiscalisation, e-InvoicingTags / Context: SENIAT, Servicio Nacional Integrado de Administración Aduanera y Tributaria, IVA, factura digital, máquina fiscalPDF page: 339
SEP
TERMSamouslužni EFI Portal | Self-Service EFI Portal
Self-service electronic fiscalisation portal used by taxpayers for fiscalisation-related processes, testing, production access and fiscal information management.
Relevance: Fiscalisation, Taxpayer Portal, Digital Tax ServicesTags / Context: SEP, Samouslužni EFI Portal, EFI portal, Tax AdministrationPDF page: 215
SERPRO
TERMServiço Federal de Processamento de Dados | Federal Data Processing Service
Brazilian federal public IT company relevant to national digital government and tax-service infrastructure, including federal digital platforms connected with electronic tax and service-invoice environments.
Relevance: Digital Tax Infrastructure, e-Invoicing, Public IT InfrastructureTags / Context: SERPRO, federal IT, Receita Federal, national digital services, NFS-ePDF page: 68
Sertifikat Digital / Sertifikat Elektronik
TERMDigital Certificate / Electronic Certificate
Digital or electronic certificate used by taxpayers in DJP electronic services and e-Faktur / Coretax processes for authentication and electronic tax administration.
Relevance: Authentication, Digital Tax Services, e-InvoicingTags / Context: Sertifikat Digital, Sertifikat Elektronik, DJP, e-FakturPDF page: 157
Server-RT
TERMServer Registratore Telematico | Telematic Recorder Server
Server-based telematic recorder solution used in eligible retail environments for electronic storage and transmission of corrispettivi data.
Relevance: Retail Fiscalisation, Server-Based Fiscalisation, e-ReportingTags / Context: Server-RT, telematic recorder server, corrispettivi, AdEPDF page: 165
