Access Point Provider
TERMPeppol Access Point Provider
Accredited service provider operating a secure gateway that connects businesses and software to the Peppol eInvoicing network in New Zealand.
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.
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Get the latest edition of the Global Fiscalisation Terminology Reference, including all current terms and jurisdictional information.
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Search by GFTR term. Use the jurisdiction selector to narrow the results to a country or jurisdiction.
2,867 terms
Access Point Service Provider
TERMAccess Point Service Provider
Service provider connected to the DBNAlliance Exchange Framework through which a business can send and receive electronic invoices and related business documents without joining DBNAlliance directly.
Accreditation
TERMAccreditation of POS or E-SDC under the Vanuatu Sales Monitoring System
Accreditation granted by the Director for a POS or E-SDC under the VSMS framework, including assessment of the relevant brand, model and specification before the component can be used operationally.
Accreditation
TERMAccreditation
Formal approval process through which a system, provider, fiscal device, software product or service is assessed against legal, technical or operational requirements.
Accreditation Methodology
TERMAccreditation Methodology
Schedule 4 methodology for accrediting POS and E-SDC products, including test-environment access, technical documentation, functional, security, interoperability and performance testing, compliance assessment, publication, registration, continuous monitoring and revocation.
Accreditation report
TERMAccreditation Report
Report produced after the evaluation process for a POS or E-SDC, recording the outcome and supporting the Commissioner’s decision to accredit or refuse accreditation.
Accredited EFD
TERMAccredited Electronic Fiscal Device
Operational EFD configuration made up of accredited POS and E-SDC components, or taxpayer-developed POS and E-SDC components accredited under the VSMS framework and accepted for use in issuing fiscal invoices and transmitting fiscal data.
Accredited Service Provider / SP
TERMAccredited Service Provider
OTA-accredited service-provider role under the Fawtara e-invoicing initiative, responsible for secure e-invoice exchange, technical compliance, validation and reporting of specific invoice data to the OTA environment.
ACECF
TERMAprobación Comercial de e-CF | Commercial Approval of e-CF
DGII technical artefact / XSD used for the recipient’s commercial approval response to an electronic fiscal receipt.
Aceptación expresa
TERMExpress Acceptance
Recipient event through which the electronic sales invoice is expressly accepted within the Colombian electronic invoicing framework.
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.