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.

Download the GFTR

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

CAI

TERM

Clave de Autorización de Impresión | Print Authorisation Key

Alphanumeric key generated electronically by SAR to authenticate the print-authorisation procedure for fiscal receipts and complementary documents.
Relevance: Fiscal Documents, Authorisation, Invoice IdentifierTags / Context: CAI, print authorisation, SARPDF page: 146

CAIS EPP / ЦАИС ЕОП

TERM

Central Automated Information System for Electronic Public Procurement / Централизирана автоматизирана информационна система „Електронни обществени поръчки“ | Central Automated Information System for Electronic Public Procurement

Bulgarian public-procurement digital platform relevant to tender-related e-invoicing and structured document exchange in the public procurement environment.
Relevance: e-Invoicing, Public Procurement, Digital Tax InfrastructureTags / Context: CAIS EPP, ЦАИС ЕОП, public procurement, EN 16931, e-invoicingPDF page: 69

Cambodia E-Invoicing System / CamInvoice

TERM

Cambodia E-Invoicing System / CamInvoice

Cambodian national information-technology system used for sending and receiving invoices electronically between sellers and buyers.
Relevance: e-Invoicing, Digital Tax InfrastructureTags / Context: CamInvoice, e-invoicing, national platform, invoice exchangePDF page: 75

Cancelación de CFDI

TERM

CFDI Cancellation

SAT-regulated process used to cancel a previously issued CFDI, subject to applicable cancellation reasons, recipient acceptance rules and SAT validation.
Relevance: e-Invoicing, Cancellation, CFDI LifecycleTags / Context: cancelación de CFDI, SAT, CFDI, cancellation reasonPDF page: 208

Cancellation Document

TERM

Cancellation Document

Document or message used to cancel, void or legally neutralise a previously issued fiscal document or electronic invoice.
Relevance: Fiscal Document, e-Invoicing, CorrectionTags / Context: cancellation, void, invoice cancellation, fiscal document cancellationPDF page: 17

Carte d’identification fiscale

TERM

Tax Identification Card

Tunisian tax-identification card used as evidence of taxpayer registration and required in administrative processes such as e-invoicing subscription or onboarding documentation.
Relevance: Taxpayer Identifier, Registration Evidence, e-InvoicingTags / Context: carte d’identification fiscale, CIF, matricule fiscal, El FatooraPDF page: 313

carte de intervenții

TERM

Intervention Book

Service and intervention record accompanying the electronic fiscal cash register during its operating life, used to record technical interventions and relevant service events.
Relevance: Fiscalisation, Device Service, Maintenance RecordTags / Context: carte de intervenții, AMEF, service, tehnician servicePDF page: 257

CAS

TERM

Computerized Accounting System

Computerised accounting system used by taxpayers for accounting and transaction processing, relevant where electronic invoices, electronic receipts or sales data are generated and transmitted under BIR rules.
Relevance: e-Invoicing, Sales Reporting, System IntegrationTags / Context: CAS, Computerized Accounting System, EIS, BIR, sales dataPDF page: 245

casă virtuală de marcat

TERM

Virtual Cash Register

Software-based cash-register model introduced for issuing fiscal receipts electronically without a traditional physical cash-register device where the model applies.
Relevance: Fiscalisation, Virtual Cash Register, Digital ReceiptTags / Context: casă virtuală de marcat, eBon, SFS, electronic fiscal receiptPDF page: 210

Cassetto fiscale

TERM

Tax Drawer / Tax Account Portal

Agenzia delle Entrate online tax-account area used by taxpayers and authorised intermediaries to consult tax data, tax records and fiscal information made available by the tax authority.
Relevance: Digital Tax Services, Taxpayer Account, Tax AdministrationTags / Context: cassetto fiscale, taxpayer account, AdE, tax recordsPDF page: 162

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.