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
Sistema de facturación gratuito del SII
TERMSII 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
TERMOwn 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
TERMSistema 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
TERMDTE 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
TERMFiscal 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
TERMSistema 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
TERMMaster 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
TERMDirectorate 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
TERMNorwegian 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
TERMSwedish 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