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

SIFEN

TERM

Sistema Integrado de Facturación Electrónica Nacional | National Integrated Electronic Invoicing System

Paraguay’s national electronic invoicing system used for validation, approval, management and consultation of electronic tax documents.
Relevance: e-Invoicing, Digital Tax Infrastructure, FiscalisationTags / Context: SIFEN, Sistema Integrado de Facturación Electrónica Nacional, DTE, e-Kuatia, DNITPDF page: 242

Šifra ponudnika e-poti

TERM

e-Route Provider Code

Code assigned to an e-route provider when the provider is entered into the list or register of e-route providers under the Slovenian e-invoice exchange framework.
Relevance: e-Invoicing, Service Provider Identifier, ZIERDEDTags / Context: šifra ponudnika e-poti, ponudnik e-poti, seznam ponudnikov e-poti, UJPPDF page: 286

sigiliu fiscal

TERM

Fiscal Seal

Seal applied to electronic fiscal cash registers within the Romanian AMEF control framework, including sealing by the authorised distributor or service technician according to the applicable rules.
Relevance: Fiscalisation, Device Sealing, Fiscal Device ControlTags / Context: sigiliu fiscal, AMEF, distribuitor autorizat, servicePDF page: 258

sigiliu inteligent

TERM

Smart Electronic Seal

Intelligent electronic seal device used within RO e-Sigiliu to support real-time monitoring of road transport vehicles carrying goods with customs or fiscal risk.
Relevance: Fiscalisation, Goods Movement Monitoring, Electronic SealTags / Context: sigiliu inteligent, RO e-Sigiliu, transport monitoring, customs riskPDF page: 258

sigiliul electronic al Ministerului Finanțelor

TERM

Electronic Seal of the Ministry of Finance

Electronic seal applied in the RO e-Factura environment to confirm processing of a valid electronic invoice file according to the national system rules.
Relevance: e-Invoicing, Validation, Document IntegrityTags / Context: sigiliul electronic al Ministerului Finanțelor, RO e-Factura, validationPDF page: 259

Sigillo elettronico

TERM

Electronic Seal

Electronic seal applied within the RT / Server-RT technical framework to protect the integrity and authenticity of transmitted fiscal data.
Relevance: Retail Fiscalisation, Data Integrity, SecurityTags / Context: sigillo elettronico, RT, Server-RT, data integrityPDF page: 165

Signatur- bzw. Siegelerstellungseinheit

TERM

Signatur- bzw. Siegelerstellungseinheit | Signature or Seal Creation Unit

Austrian RKSV component used to create the electronic signature or seal for cash-register receipts as part of the tamper-protection mechanism.
Relevance: Fiscalisation, Digital Tax Infrastructure, Technical SecurityTags / Context: receipt signature, cryptographic signing, seal creation, RKSVPDF page: 44

Signature Key

TERM

Signature Key

GRA-issued or GRA-requested key used by the E-VAT system to generate or support certified invoice and receipt issuance.
Relevance: Fiscalisation, Security, Digital Tax InfrastructureTags / Context: signature key, E-VAT, GRA, certified invoicePDF page: 136

Signed QR Code

TERM

Signed Quick Response Code

QR code returned by the IRP as part of the signed e-invoice response, containing the IRN and selected key invoice particulars for e-invoice verification.
Relevance: e-Invoicing, Verification, Machine-Readable DataTags / Context: Signed QR Code, IRP, e-invoice verification, IRNPDF page: 155

SII

TERM

Servicio de Impuestos Internos | Internal Revenue Service

Chilean tax authority responsible for internal tax administration, taxpayer registration, electronic tax services, electronic invoicing, tax control and compliance.
Relevance: Tax Authority, e-Invoicing, Digital Tax InfrastructureTags / Context: SII, tax administration, taxpayer services, electronic servicesPDF page: 85

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.