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

Sistema de facturación gratuito del SII

TERM

SII Free Invoicing System

Free SII electronic invoicing system used by eligible taxpayers to issue electronic tax documents through the SII platform.
Relevance: e-Invoicing, Digital Tax InfrastructureTags / Context: free invoicing system, SII platform, DTE issuancePDF page: 85

Sistema de facturación propio o de mercado

TERM

Own or Market Invoicing System

Taxpayer-owned or third-party electronic invoicing system used to issue DTEs under the SII framework.
Relevance: e-Invoicing, Digital Tax InfrastructureTags / Context: certified software, market solution, DTE issuancePDF page: 86

Sistema de Faturação

TERM

Sistema de Faturação | Invoicing System

Invoicing system used to generate, digitally sign and submit electronic fiscal documents to the e-Fatura platform in accordance with Cabo Verde’s technical and fiscal requirements.
Relevance: e-Invoicing, Software Compliance, FiscalisationTags / Context: sistema de faturação, DNRE, e-Fatura, DFE, faturação eletrónicaPDF page: 82

Sistema de Transmisión DTE

TERM

DTE Transmission System

Salvadoran electronic invoicing transmission system used for sending DTEs and related events to the Ministry of Finance for validation, reception and processing.
Relevance: e-Invoicing, Technical Integration, FiscalisationTags / Context: DTE transmission, validation, Ministry of Finance, DGIIPDF page: 117

Sistema Fiscal de Facturación Electrónica

TERM

Fiscal Electronic Invoicing System

Dominican fiscal electronic invoicing system established under Ley núm. 32-23 for validating, accrediting and controlling electronic fiscal receipts issued in the country.
Relevance: e-Invoicing, Fiscalisation, Digital Tax InfrastructureTags / Context: fiscal electronic invoicing system, Law 32-23, e-CF, DGIIPDF page: 111

Sistema Informático de Facturación

TERM

Sistema Informático de Facturación | Billing Information System

Authorised taxpayer-owned or provider-supplied billing system used for online billing modalities in Bolivia.
Relevance: e-Invoicing, Digital Tax Infrastructure, Software ComplianceTags / Context: authorised software, billing system, supplier system, SIATPDF page: 60

Sistema Master

TERM

Master System

Central/master component in an eligible Server-RT configuration used to manage fiscal data flows from connected points of sale within the approved Server-RT architecture.
Relevance: Retail Fiscalisation, Server-RT, System ArchitectureTags / Context: sistema master, Server-RT, punti cassa, multi-point retailPDF page: 165

Skattedirektoratet

TERM

Directorate of Taxes

Directorate within the Norwegian tax-administration structure that issues interpretative statements, regulatory guidance and technical material relevant to cash-register systems and SAF-T formats.
Relevance: Tax Authority, Fiscalisation, Tax Guidance, Digital Tax ServicesTags / Context: Skattedirektoratet, Directorate of Taxes, kassasystem, SAF-TPDF page: 233

Skatteetaten

TERM

Norwegian Tax Administration

Norwegian tax authority responsible for tax administration, VAT, SAF-T, cash-register-system regulation and tax digital services.
Relevance: Tax Authority, VAT, SAF-T, Fiscalisation, Digital Tax ServicesTags / Context: Skatteetaten, Norwegian Tax Administration, SAF-T, kassasystemPDF page: 233

Skatteverket

TERM

Swedish Tax Agency

Swedish tax authority responsible for VAT administration, taxpayer registration, VAT returns, cash-register supervision, certified cash-register registration and related digital tax services.
Relevance: Tax Authority, VAT, Fiscalisation, Digital Tax ServicesTags / Context: Skatteverket, Swedish Tax Agency, moms, kassaregisterPDF page: 298

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.