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

CEF

TERM

Caisse Enregistreuse Fiscale | Fiscal Cash Register

Secured fiscal cash-register device or system used under Tunisia’s NACEF framework to record commercial transactions with customers and support fiscal traceability.
Relevance: Fiscalisation, Fiscal Cash Register, Transaction TraceabilityTags / Context: CEF, caisse enregistreuse fiscale, NACEF, fournisseur accréditéPDF page: 313

CEKR2

TERM

Centralna Ewidencja Kas Rejestrujących 2 | Central Base of Cash Registers 2

Central cash-register environment used for online fiscalisation / registration of cash registers and management of online cash-register data exchange with the central repository environment.
Relevance: Fiscalisation, Cash Register Registration, Digital Tax InfrastructureTags / Context: CEKR2, Centralna Ewidencja Kas Rejestrujących, kasa online, CRKPDF page: 247

Censimento RT

TERM

RT Registration / Device Census

Registration of the telematic recorder in the Agenzia delle Entrate environment as part of the device lifecycle and fiscalisation control framework.
Relevance: Retail Fiscalisation, Device Registration, RTTags / Context: censimento RT, Registratore Telematico, device registration, AdEPDF page: 162

Central Platform

TERM

Central Platform

Core Lekuka platform component used for the registration of taxpayers’ invoicing systems and Point of Sale solutions, and for managing information collected through the e-invoicing environment.
Relevance: e-Invoicing, Platform Registration, VAT Data CollectionTags / Context: Central Platform, Lekuka, taxpayer systems, POS solutions, RSLPDF page: 188

Centrálny adresný systém

TERM

Centralised Addressing System

Centralised addressing component used in the Slovak eFaktúra / Peppol environment to support participant registration, discovery and routing of electronic invoices.
Relevance: e-Invoicing, Peppol Infrastructure, Participant RegistrationTags / Context: centrálny adresný systém, SMP, Peppol, eFaktúraPDF page: 281

Centro de Servicio Autorizado

TERM

Authorised Service Centre

Authorised service centre permitted to repair, maintain or service Venezuelan fiscal machines under SENIAT fiscal-machine rules.
Relevance: Fiscalisation, Fiscal Machine Servicing, Authorised ServiceTags / Context: centro de servicio autorizado, máquina fiscal, mantenimiento, SENIATPDF page: 337

Certifica

TERM

Certifica Application

SAT application used to generate and download files required for e.firma and Digital Seal Certificate procedures.
Relevance: Authentication, Digital Tax Services, e-Invoicing SupportTags / Context: Certifica, e.firma, CSD, SAT, certificado digitalPDF page: 208

Certificado de firma de código

TERM

Code-Signing Certificate

Recognised certificate used by the developer to sign desktop TicketBAI software versions, supporting identification of the author and integrity of the software.
Relevance: Regional Fiscalisation, Software Integrity, Code SigningTags / Context: certificado de firma de código, firma del software, aplicación de escritorio, TicketBAIPDF page: 292

Certificado de firma digital

TERM

Digital Signature Certificate

Digital certificate used to sign electronic invoicing documents and support authenticity and integrity within the electronic invoicing process.
Relevance: e-Invoicing, Document Control, SecurityTags / Context: digital signature, electronic invoice, authenticityPDF page: 90

Certificado Digital

TERM

Certificado Digital | Digital Certificate

Digital certificate used for signing digital fiscal documents in the online electronic billing modality.
Relevance: e-Invoicing, Digital Tax Infrastructure, Digital SignatureTags / Context: digital certificate, digital signature, invoice signing, online electronic billingPDF page: 59

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.