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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

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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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Download the GFTR

Get the latest edition of the Global Fiscalisation Terminology Reference, including all current terms and jurisdictional information.

Download GFTR (V1/2026)

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

Search the reference

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

Catálogos CFDI

TERM

CFDI Catalogues

SAT code catalogues used in CFDI generation, including fiscal regimes, payment methods, product and service keys, tax objects, currency and other controlled data fields.

Relevance: e-Invoicing, Code Tables, CFDI ValidationTags / Context: Catálogos CFDI, SAT, CFDI 4.0, controlled valuesPDF page: 208

CBB

TERM

Código de Barras Bidimensional | Two-Dimensional Barcode

Two-dimensional barcode / QR-style verification element included in the printed representation of a CFDI to support consultation and verification of the certified fiscal document.

Relevance: e-Invoicing, Verification, Printed RepresentationTags / Context: CBB, QR code, CFDI, SAT, verificationPDF page: 208

CBIC

TERM

Central Board of Indirect Taxes and Customs

Indian indirect-tax authority responsible for GST policy administration, indirect-tax guidance, customs and central excise administration.

Relevance: Tax Authority, GST, e-Invoicing, Indirect TaxTags / Context: CBIC, GST authority, indirect tax authorityPDF page: 154

CBS

TERM

Contribuição sobre Bens e Serviços | Contribution on Goods and Services

Brazilian federal tax introduced under consumption-tax reform and required to be shown in electronic fiscal documents during the reform transition according to applicable technical notes.

Relevance: VAT / GST, e-Invoicing, Tax ReformTags / Context: CBS, tax reform, DF-e, invoice fields, RFBPDF page: 65

CC-e

TERM

Carta de Correção Eletrônica | Electronic Correction Letter

Electronic correction event used to correct permitted information in an authorised electronic fiscal document without changing prohibited tax or transactional elements.

Relevance: e-Invoicing, Document LifecycleTags / Context: CC-e, correction, NF-e event, electronic documentPDF page: 65

CCA

TERM

Customer Compliance Award Program

Customer compliance award programme conducted by the Commissioner General involving fiscal invoices, with participation procedures and criteria specified in writing and displayed at participating business premises.

Relevance: Fiscalisation, Consumer Incentive, Receipt VerificationTags / Context: CCA, Customer Compliance Award Program, fiscal invoice, IRCPDF page: 239

CCA

TERM

Customer Compliance Award

Consumer-facing compliance incentive programme associated with Fiji’s VMS environment, intended to encourage receipt verification, public participation and taxpayer compliance through customer engagement and reward-based compliance awareness.

Relevance: Consumer Engagement, Compliance Incentive, VAT EnforcementTags / Context: CCA, Customer Compliance Award, receipt verification, consumer participation, compliance awareness, VMSPDF page: 122

CCA

TERM

Customer Compliance Awards

Consumer participation programme linked to scanning the Quick Response Code recorded on a fiscal invoice issued by an EFD.

Relevance: Fiscalisation, Consumer Incentive, Receipt VerificationTags / Context: customer compliance awards, CCA, Quick Response Code, fiscal invoicePDF page: 335

CCE

TERM

Complemento de Comercio Exterior | Foreign Trade Complement

CFDI complement used for foreign-trade operations where export-related information must be incorporated into the electronic fiscal document.

Relevance: e-Invoicing, Foreign Trade, CFDI ComplementTags / Context: CCE, Complemento de Comercio Exterior, CFDI, exportPDF page: 208

CCFE

TERM

Certificado Cualificado de Firma Electrónica | Qualified Electronic Signature Certificate

Qualified electronic signature certificate used for electronic issuance and signing of DTEs in Paraguay’s e-invoicing framework.

Relevance: e-Invoicing, Authentication, Digital SignatureTags / Context: CCFE, Certificado Cualificado de Firma Electrónica, DTE, e-Kuatia, DNITPDF page: 241

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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.