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

SFC

TERM

Sistema de Facturación Computarizado | Computerised Invoicing System

SAR-authorised hardware and software system that creates, processes, records and issues fiscal receipts and complementary documents.
Relevance: Fiscal Documents, System Authorisation, Invoice ControlTags / Context: SFC, Sistema de Facturación Computarizado, authorised invoicing systemPDF page: 147

SFE

TERM

Système de Facturation d’Entreprise | Enterprise Invoicing System

Enterprise invoicing system used within Burkina Faso’s certified electronic invoicing framework and subject to homologation where it is connected to the SECeF environment.
Relevance: e-Invoicing, Software Compliance, FiscalisationTags / Context: SFE, Système de Facturation d’Entreprise, logiciel de facturation, homologation, SECeFPDF page: 71

SFE

TERM

Système de Facturation d’Entreprise | Enterprise Invoicing System

Enterprise invoicing system or DGI-approved invoicing software forming part of Niger’s SECeF architecture for issuing certified invoices.
Relevance: e-Invoicing, Software Compliance, FiscalisationTags / Context: SFE, Système de Facturation d’Entreprise, logiciel homologué, SECeF, DGIPDF page: 227

SFE homologué

TERM

Système de Facturation d’Entreprise homologué | Approved Enterprise Invoicing System

Approved enterprise invoicing system connected to the e-MCF channel for issuing Factures Normalisées under the DRC standardised-invoice framework.
Relevance: e-Invoicing, Software Compliance, FiscalisationTags / Context: SFE homologué, enterprise invoicing system, e-MCF, DGIPDF page: 107

SFEP

TERM

Sistema de Factura Electrónica de Panamá | Panama Electronic Invoice System

Panama’s electronic-invoicing system consisting of rules, technical documents, procedures and information systems supporting electronic invoicing in the country.
Relevance: e-Invoicing, Digital Tax Infrastructure, FiscalisationTags / Context: SFEP, Sistema de Factura Electrónica de Panamá, factura electrónica, DGIPDF page: 238

SFS

TERM

Sistema Facturador SUNAT | SUNAT Invoicing System

SUNAT-provided free invoicing application used as one of the electronic issuing options within the SEE framework.
Relevance: e-Invoicing, SUNAT Tool, Electronic IssuanceTags / Context: SFS, Sistema Facturador SUNAT, SEE, CPEPDF page: 244

SFS

TERM

Serviciul Fiscal de Stat | State Tax Service

Moldovan tax authority responsible for tax administration, SIA „e-Factura”, SIA MEV, cash-register supervision, taxpayer electronic services and electronic tax systems.
Relevance: Tax Authority, e-Invoicing, Fiscalisation, Digital Tax ServicesTags / Context: SFS, Serviciul Fiscal de Stat, State Tax Service, Moldova tax authorityPDF page: 211

SFTI

TERM

Single Face To Industry

Swedish public-sector cooperation and recommendation framework for e-commerce and e-invoicing standards, including recommendations for Peppol BIS Billing 3.
Relevance: e-Invoicing, Public Sector, Standards 3,Tags / Context: SFTI, Single Face To Industry, Peppol BIS Billing e-invoicingPDF page: 298

SG Peppol Directory

TERM

Singapore Peppol Directory

Directory used to search Singapore businesses registered on InvoiceNow so that other parties can identify whether they are able to send and receive Peppol-based electronic documents.
Relevance: e-Invoicing, Business Directory, PeppolTags / Context: SG Peppol Directory, Singapore Peppol Directory, InvoiceNow registrationPDF page: 280

SGMF

TERM

Sistema de Gestão de Máquinas Fiscais | Fiscal Machine Management System

Mozambique Tax Authority fiscal-machine management system used within the fiscal-machine framework for fiscal-device integration, reporting, management and control.
Relevance: Fiscalisation, Device Management, Digital Tax InfrastructureTags / Context: SGMF, Sistema de Gestão de Máquinas Fiscais, máquinas fiscais, fiscal devicesPDF page: 219

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.