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.

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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

Timbrado

TERM

CFDI Stamping / Certification

Certification process through which a CFDI is validated and stamped by SAT or a PAC, producing a tax-recognised certified CFDI.
Relevance: e-Invoicing, Certification, FiscalisationTags / Context: timbrado, CFDI stamping, PAC, SAT, certificaciónPDF page: 209

Timbraje electrónico

TERM

Electronic Stamping / Electronic Authorisation

SII authorisation process related to electronic folios and the issuance of authorised electronic tax documents.
Relevance: Document Control, Digital Tax InfrastructureTags / Context: electronic stamping, folios, authorisation, SIIPDF page: 86

Timbre electrónico

TERM

Electronic Stamp

Electronic stamp contained in Chilean electronic tax documents and used to support document authenticity and control.
Relevance: Fiscalisation, e-Invoicing, Document ControlTags / Context: electronic stamp, DTE, authenticityPDF page: 86

Timbre Fiscal Digital

TERM

Digital Fiscal Stamp

Fiscal stamp incorporated into a CFDI after certification, evidencing that the CFDI has been validated and certified through the SAT-authorised process.
Relevance: e-Invoicing, Fiscalisation, Certification MarkerTags / Context: Timbre Fiscal Digital, TFD, timbrado, CFDI, SATPDF page: 209

Timbres électroniques

TERM

Electronic Fiscal Stamps

Jibaya online service used to purchase and download electronic fiscal stamps required for specified administrative or fiscal procedures.
Relevance: Digital Tax Services, Electronic Fiscal Stamp, Tax PaymentTags / Context: timbres électroniques, Jibaya, service en lignePDF page: 314

Time Stamp

TERM

Time Stamp

Date and time stamped by the certified invoicing system as proof that a transaction occurred at the stated date and time.
Relevance: Fiscalisation, Document Control, Audit EvidenceTags / Context: time stamp, E-VAT, certified invoice, transaction timePDF page: 136

Time Stamp

TERM

Time Stamp

Recorded date and time value used to evidence when a transaction, invoice, receipt, signature, message, transmission or platform event occurred.
Relevance: Fiscalisation, e-Invoicing, EvidenceTags / Context: timestamp, date-time, event time, signing time, transmission timePDF page: 26

timologio

TERM

timologio

Free AADE application for digital issuance of business documents and simultaneous transmission to myDATA.
Relevance: e-Invoicing, Digital Tax Infrastructure, SoftwareTags / Context: timologio, free AADE invoicing application, myDATA transmission, digital issuancePDF page: 137

TIMS

TERM

Tax Invoice Management System

Earlier KRA tax-invoice management system and predecessor context associated with electronic tax-register and tax-invoice control before the eTIMS software model.
Relevance: Fiscalisation, e-Invoicing, Legacy ContextTags / Context: TIMS, Tax Invoice Management System, electronic tax registerPDF page: 178

TIMS

TERM

Tax Invoice Monitoring System

Samoa’s tax invoice monitoring system established to enable IRS to securely obtain, monitor and assess accurate fiscal data for calculating and imposing tax.
Relevance: Fiscalisation, Tax Invoice Monitoring, Digital Tax ControlTags / Context: TIMS, Tax Invoice Monitoring System, IRS System, EFDPDF page: 268

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.