SII
TERMSuministro Inmediato de Información | Immediate Supply of Information
Spanish VAT reporting system through which certain taxpayers keep VAT record books by electronically supplying invoice-record information to AEAT.
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.
Access the reference
Download the GFTR
Get the latest edition of the Global Fiscalisation Terminology Reference, including all current terms and jurisdictional information.
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
SIMPL
TERMServices des Impôts en Ligne | Online Tax Services
DGI online tax-service environment used for electronic tax declarations, electronic payments, taxpayer registration and online access to Moroccan tax procedures.
SIMPL-Attestation
TERMSIMPL Certificate Service
DGI online service used for requesting or accessing tax certificates through the SIMPL digital-service environment.
SIMPL-Compte Fiscal
TERMSIMPL Tax Account
DGI online tax-account service allowing taxpayers to consult their fiscal-account position within the SIMPL digital-service environment.
SIMPL-Recherche Entreprise
TERMSIMPL Business Search
DGI-related online business search / identification service used to consult or verify enterprise identification information, including identifiers relevant to tax and administrative procedures.
SIMPL-TVA
TERMSIMPL Taxe sur la Valeur Ajoutée | Online VAT Service
DGI online VAT service used for VAT declaration, VAT payment and VAT-related tele-procedures within the SIMPL environment.
Simplified Invoice
TERMSimplified Invoice
Reduced-content invoice permitted for defined transaction types, values or business contexts where full invoice data is not required.
SIN
TERMServicio de Impuestos Nacionales | National Tax Service
Bolivian tax authority responsible for national tax administration, online billing, electronic invoicing and SIAT digital tax services.
Singapore SMP
TERMSingapore Service Metadata Publisher
Centralised Service Metadata Publisher model adopted by IMDA for Singapore, used in the InvoiceNow environment to register business users through an IMDA-certified Access Point.
Singpass
TERMSingapore Personal Access
Singapore national digital identity used by individuals and authorised users to access government digital services, including IRAS digital services where applicable.
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.