UUID
TERMUnique Document Identifier
Standardised unique identifier used to identify documents, records, transactions, messages, events or technical objects in digital systems.
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
UVT
TERMUnidad de Valor Tributario | Tax Value Unit
Colombian tax value unit used as a monetary reference for tax thresholds, penalties, obligations and compliance calculations.
Üzembe helyezési kód
TERMCommissioning Code
NAV-issued code used for commissioning an online cash register or e-pénztárgép through the applicable NAV registration process.
V-SDC / VSDC
TERMVirtual Sales Data Controller
Cloud-based or virtualised sales data controller used to process, secure, validate or transmit fiscal transaction data without a dedicated local hardware controller.
VaaruPay
TERMVaaruPay Payment Service
MIRA online payment service used through the MIRA website and MIRA Mobile application to pay taxes, fees and charges collected by MIRA.
VAGST
TERMValue Added Goods and Services Tax
Samoa’s VAT-equivalent tax referenced through the Value Added Goods and Services Tax Act and relevant to TIMS fiscal invoices where tax is part of the fiscal invoice.
Validación previa
TERMPrior Validation
DIAN validation process performed before an electronic sales invoice is issued to the buyer, confirming that the document meets applicable technical and legal requirements.
Validador de Documentos Fiscales
TERMFiscal Document Validator
SAR online tool available through the Oficina Virtual for validating fiscal documents.
validated e-Invoice
TERMValidated e-Invoice
e-Invoice that has been successfully validated by IRBM through the MyInvois System and assigned validation metadata, including the IRBM Unique Identifier Number, validation date and validation link.
Validation
TERMValidation
Technical or business-rule process used to check whether an invoice, receipt, report or data message satisfies required format, content and consistency rules.
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.