SIRE
TERMSistema Integrado de Registros Electrónicos | Integrated Electronic Records System
SUNAT integrated electronic records system connected with digital tax-record management and electronic tax compliance.
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
SIREN
TERMSystème d’Identification du Répertoire des Entreprises | Business Directory Identification System
French 9-digit business identifier assigned to a legal unit and used to identify the company or organisation in administrative, tax, invoicing and reporting contexts.
SIRENE
TERMSystème Informatique pour le Répertoire des Entreprises et de leurs Établissements | Computerised System for the Register of Enterprises and Establishments
French business-register system maintained by INSEE and used as the register context for SIREN, SIRET and NIC identifiers.
SIRET
TERMSystème d’Identification du Répertoire des Établissements | Establishment Directory Identification System
French 14-digit establishment identifier formed from the 9-digit SIREN and the 5-digit NIC, used to identify a specific establishment or business location in administrative, tax, invoicing and reporting contexts.
Sistem Fiskal / Фискални систем
TERMFiscal System
Kosovo fiscal system used to issue fiscal coupons for transactions under the tax-administration fiscalisation framework.
Sistema de contingencia
TERMContingency System
System or arrangement required under the digital-issuance framework to guarantee service continuity for the taxpayer and access by SENIAT where digital issuance is affected.
Sistema de Desarrollo Propio
TERMOwn-Developed System
Taxpayer-owned electronic invoicing system authorised by DGII for issuing and receiving e-CF.
Sistema de Factura Electrónica
TERMElectronic Invoice System
DIAN electronic tax-document system composed of electronic sales invoices, electronic payroll support documents, support documents for purchases from non-invoicing suppliers, electronic equivalent documents, services and RADIAN.
Sistema de Facturación DTE
TERMDTE Invoicing System
Ministry of Finance web-based system used by authorised taxpayers to generate, sign and transmit DTEs through the electronic invoicing platform.
Sistema de Facturación en Línea
TERMSistema de Facturación en Línea | Online Billing System
Bolivian system for issuing, transmitting and managing fiscal documents through online billing modalities administered by SIN.
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.