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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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2,867 terms
CAByS
TERMCatálogo de Bienes y Servicios | Catalogue of Goods and Services
Catalogue developed by the Central Bank of Costa Rica in coordination with the Ministry of Finance for coding goods and services commercialised in Costa Rica and supporting tax control and fiscal analysis.
Relevance: Product Classification, VAT, FiscalisationTags / Context: goods and services catalogue, product code, tax controlPDF page: 93
Cachet électronique visible
TERMVisible Electronic Seal
Electronic invoice verification element associated with the El Fatoora environment and used as a visible seal / marking for electronic invoice validation and traceability.
Relevance: e-Invoicing, Invoice Verification, Electronic SealTags / Context: cachet électronique visible, CEV, El Fatoora, facture électroniquePDF page: 313
CAE
TERMConstancia de Autorización de Emisión | Issuance Authorisation Certificate
DGI authorisation file used by an electronic issuer to obtain authorised numbering ranges for issuing CFE documents.
Relevance: e-Invoicing, Numbering Authorisation, Fiscal ControlTags / Context: CAE, autorización de emisión, numeración CFE, DGIPDF page: 330
CAE
TERMCódigo de Autorización Electrónico | Electronic Authorisation Code
Electronic authorisation code assigned to an authorised electronic comprobante and required for the electronic comprobante to have fiscal effect.
Relevance: e-Invoicing, Document IdentifierTags / Context: CAE, authorisation code, factura electrónica, comprobante electrónicoPDF page: 36
CAEA
TERMCódigo de Autorización Electrónico Anticipado | Advance Electronic Authorisation Code
Advance electronic authorisation code used for electronic comprobantes under authorised advance-authorisation or contingency-related procedures.
Relevance: e-Invoicing, Contingency, Document IdentifierTags / Context: CAEA, advance authorisation, contingency, electronic comprobantesPDF page: 36
CAEE
TERMCódigo de Autorización de Emisión Electrónica | Electronic Issuance Authorisation Code
Unique code generated for each electronic fiscal receipt or complementary electronic document.
Relevance: e-Invoicing, Electronic Fiscal Documents, Authorisation CodeTags / Context: CAEE, electronic authorisation code, electronic fiscal documentPDF page: 146
CAF
TERMCódigo de Autorización de Folios | Folio Authorisation Code
SII-issued authorisation code containing the authorised folio range that enables the issuance of electronic tax documents.
Relevance: e-Invoicing, Fiscalisation, Document ControlTags / Context: CAF, folio authorisation, DTE, authorised foliosPDF page: 84
CAFC
TERMCódigo de Autorización de Factura de Contingencia | Contingency Invoice Authorisation Code
Authorisation code used for contingency invoice ranges in Bolivia’s online billing environment.
Relevance: e-Invoicing, Contingency, Document IdentifierTags / Context: CAFC, contingency, invoice authorisation, billing codePDF page: 59
CAFe
TERMComprobante Auxiliar de Factura Electrónica | Auxiliary Electronic Invoice Document
Auxiliary representation of an authorised electronic invoice delivered to the customer in the circumstances provided by Panama’s electronic-invoicing rules.
Relevance: e-Invoicing, Customer Document, FiscalisationTags / Context: CAFe, Comprobante Auxiliar de Factura Electrónica, SFEP, factura electrónicaPDF page: 237
CAI
TERMCódigo de Autorización de Impresión | Printing Authorisation Code
Printing authorisation code associated with authorised paper comprobantes and printed-document issuance contexts.
Relevance: Document Identifier, Printed ComprobantesTags / Context: CAI, printing authorisation, paper comprobantes, contingencyPDF page: 36
