CCFE
TERMComprobante de Crédito Fiscal Electrónico | Electronic Fiscal Credit Receipt
DTE type used for fiscal-credit transactions between VAT taxpayers.
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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2,867 terms
CCSID
TERMCompliance Cryptographic Stamp Identifier
Cryptographic stamp identifier used during compliance testing of an EGS unit before production onboarding under the ZATCA e-invoicing framework.
CDAR
TERMCross Domain Acknowledgement and Response
Message syntax used for lifecycle-status exchanges in the French reform’s minimum format set.
CDC
TERMCódigo de Control | Control Code
44-digit control code printed on the KuDE and used to consult and verify a DTE in the SIFEN / e-Kuatia environment.
CDDI
TERMCommissariat des Douanes et Droits Indirects | Customs and Indirect Duties Commissionerate
OTR customs and indirect-duties commissionerate referenced in OTR institutional materials, relevant to the wider tax-and-customs administration structure.
CDE
TERMComprobante de Donación Electrónico | Electronic Donation Receipt
DTE type used to document donations electronically.
CDR
TERMConstancia de Recepción | Receipt Acknowledgement
SUNAT or OSE response document confirming the receipt and validation result of an electronic payment document, daily summary, cancellation communication or related electronic submission.
Cédula física
TERMIdentification Number
Identification number for an individual taxpayer or recipient used in electronic tax-document identification fields.
Cédula jurídica
TERMLegal Entity Identification Number
Identification number for a legal entity used in electronic tax-document identification fields.
Cédula RUT Electrónica / e-RUT
TERMElectronic RUT Card
Digital document issued through SII services that identifies a registered taxpayer for tax purposes.
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.