SPED
TERMSistema Público de Escrituração Digital | Public Digital Bookkeeping System
Brazilian public digital bookkeeping and reporting system used to formalise electronic fiscal and accounting records in standardised digital formats.
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
Speichermedium
TERMStorage Medium
Required component of a certified technical security system used to store protected digital records for inspection and audit purposes.
SPM
TERMSpecial Purpose Machine
BIR sales-machine category covering specialised machines that may require registration or accreditation treatment depending on whether they generate sales invoices, receipts or similar sales documents.
SPV
TERMSpațiul Privat Virtual | Virtual Private Space
ANAF electronic communication and taxpayer-access environment used for digital interaction with the tax authority, including access to RO e-Factura, RO e-Transport and related services.
SRI
TERMServicio de Rentas Internas | Internal Revenue Service
Ecuadorian tax authority responsible for the electronic tax-document model, including authorisation, validation, reception and consultation of electronic tax documents.
SRN
TERMSales Report Number
Number generated by the eSales system to confirm receipt of the submitted monthly sales report per registered machine.
SSCL
TERMSocial Security Contribution Levy
Sri Lankan levy administered through the tax system and reflected in IRD notices, registration processes and tax-return obligations.
Standard eksportformat
TERMStandard Export Format
Standardised export format established by Skattedirektoratet for exporting electronic journal data from cash-register systems, forming the basis of Norwegian SAF-T Cash Register export.
Startbeleg
TERMStartbeleg | Start Receipt
Austrian initial receipt created after successful commissioning of the cash-register security device and used in the RKSV start-up and verification process.
Statuts du cycle de vie
TERMLifecycle Statuses
Status messages used to track invoice processing and lifecycle events in the French reform ecosystem.
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.