tryb offline24
TERMOffline24 Mode
KSeF offline mode used where difficulty in issuing or sending e-invoices to KSeF results from transmission-network quality or lack of Internet connection, with later submission to KSeF under statutory rules.
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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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
TSE
TERMTechnische Sicherheitseinrichtung | Technical Security System
Certified technical security system used to protect German electronic recording systems against manipulation by securing and signing recorded transactions.
TSE
TERMTechnical Security Element
Technical security component used to protect electronic recording systems by signing, sequencing, storing or securing transaction data.
TTN
TERMTunisie TradeNet
Tunisian electronic trade-network operator that manages the El Fatoora electronic invoicing service and provides the national platform used for electronic invoice transmission and processing.
Turnkey
TERMMOF E-Invoice Transmission Program
MOF e-invoice transmission software used for electronic uniform invoice exchange with the MOF E-Invoice Platform.
TVA
TERMTaxe sur la valeur ajoutée | Value Added Tax
Mauritanian VAT term used in tax administration, VAT declarations, invoice content and tax-service processes.
TVA
TERMTaxe sur la Valeur Ajoutée | Value Added Tax
Senegalese VAT term used in tax administration, VAT declaration, invoicing and electronic-invoicing compliance for VAT-taxable persons.
TVA
TERMTaxe sur la Valeur Ajoutée | Value Added Tax
Algerian value-added tax term used in tax, invoicing and fiscal-document contexts.
TVA
TERMTaxa pe valoarea adăugată | Value Added Tax
Moldovan VAT term used in tax administration, VAT invoices, tax declarations, e-Factura and electronic fiscal services.
TVA
TERMTaxe sur la valeur ajoutée | Value Added Tax
French value added tax framework reflected in invoice content, e-invoicing obligations, transaction e-reporting and payment e-reporting.
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.