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

Certificado Electrónico Reconocido / CER

TERM

Recognised Electronic Certificate

Electronic certificate issued by an accredited certification-service provider and used in Uruguay’s CFE framework for electronic signing and authentication.
Relevance: Digital Identity, e-Invoicing, Electronic SignatureTags / Context: CER, certificado electrónico reconocido, CFE, firma electrónicaPDF page: 330

Certificador de DTE

TERM

Certificador de Documento Tributario Electrónico | Electronic Tax Document Certifier

Individual or legal entity authorised by SAT to certify DTEs, return certified documents to the issuer for delivery to the recipient and transmit them to SAT for validity or rejection processing.
Relevance: e-Invoicing, Certification, Digital Tax InfrastructureTags / Context: Certificador de DTE, authorised certifier, validation, certificationPDF page: 142

Certificador SAT

TERM

Certificador de la Superintendencia de Administración Tributaria | SAT Certifier

SAT certification route used for free DTE issuance through Agencia Virtual and App FEL, where SAT acts as the certifier for the taxpayer’s DTEs.
Relevance: e-Invoicing, Certification, Public PlatformTags / Context: Certificador SAT, SAT certifier, Agencia Virtual, App FELPDF page: 142

Certificat

TERM

Certificate

Compliance certificate issued by an accredited body to prove that a cash-register software or system satisfies the French legal requirements for data integrity, security, conservation and archiving.
Relevance: Fiscalisation, Certification, Cash-Register SoftwareTags / Context: certificat, organisme accrédité, logiciel de caisse, Article 286 CGIPDF page: 126

certificat de atribuire a numărului unic de identificare

TERM

Certificate for Allocation of the Unique Identification Number

Certificate through which the unique identification number of an electronic fiscal cash register is communicated to the user before being entered into the fiscal memory at installation.
Relevance: Fiscalisation, Device Registration, NUITags / Context: certificat de atribuire, număr unic de identificare, NUI, AMEFPDF page: 257

Certificat électronique TunTrust

TERM

TunTrust Electronic Certificate

Electronic certificate issued through the Tunisian electronic-certification infrastructure and used for authentication and electronic signing of electronic invoices.
Relevance: e-Invoicing, Authentication, Digital CertificateTags / Context: certificat électronique, TunTrust, ANCE, facture électroniquePDF page: 313

Certificate of Compliance

TERM

Certificate of Compliance

GRA-issued document confirming that an individual or company has filed outstanding tax returns and paid taxes due.
Relevance: Tax Compliance, Taxpayer ServicesTags / Context: Certificate of Compliance, tax compliance, GRAPDF page: 145

Certification

TERM

Certification

Formal confirmation that a product, service, system, provider or process satisfies defined technical, legal or operational requirements.
Relevance: Fiscalisation, e-Invoicing, ComplianceTags / Context: certification, certified system, approved provider, compliance approvalPDF page: 17

Certified Electronic Billing Machine

TERM

Certified Electronic Billing Machine

RRA-recognised EBM configuration used to issue tax-recognised invoices or receipts and support sales-data reporting to the Rwanda Revenue Authority.
Relevance: Fiscalisation, Certified System, Sales Data ReportingTags / Context: certified EBM, Electronic Billing Machine, RRA, tax invoicePDF page: 265

Certified Electronic VAT Invoice

TERM

Certified Electronic VAT Invoice

Commissioner-General certified electronic VAT invoice issued through an approved E-VAT certified invoicing process.
Relevance: e-Invoicing, VAT, Document Type, FiscalisationTags / Context: certified electronic VAT invoice, E-VAT, GRA, VAT invoicePDF page: 135

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.