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

Certified Invoicing System / CIS

TERM

Certified Invoicing System

Taxpayer invoicing, accounting, POS or ERP system certified for integration with ZRA Smart Invoice, normally through the VSDC interface.
Relevance: e-Invoicing, Fiscalisation, Certified SystemTags / Context: CIS, Certified Invoicing System, Smart Invoice, VSDC, ERPPDF page: 342

Certified Provider

TERM

Certified Provider

Service provider formally certified or approved to provide e-invoicing, fiscalisation, reporting, clearance, transmission or archiving services.
Relevance: e-Invoicing, Fiscalisation, AccreditationTags / Context: certified provider, approved provider, accredited provider, service providerPDF page: 17

Certifierat kassaregister

TERM

Certified Cash Register

Cash register that meets Swedish cash-register requirements and is used together with a certified control unit or certified control system where the statutory cash-register obligation applies.
Relevance: Fiscalisation, Certified Cash Register, ComplianceTags / Context: certifierat kassaregister, kassaregister, Skatteverket, kontrollenhet, kontrollsystemPDF page: 297

Certifierat kontrollsystem

TERM

Certified Control System

Certified control system used in the Swedish cash-register framework as an alternative technical control arrangement to a physical control unit where applicable.
Relevance: Fiscalisation, Control System, Cash Register ComplianceTags / Context: certifierat kontrollsystem, kontrollsystem, kassaregister, SkatteverketPDF page: 297

Certifikatë Elektronike

TERM

Certifikatë Elektronike | Electronic Certificate

Electronic certificate used for secure identification, signing and electronic communication in the Albanian fiscalisation and e-invoicing environment.
Relevance: Digital Tax Infrastructure, e-Invoicing, AuthenticationTags / Context: electronic certificate, signing, authentication, AKSHIPDF page: 30

Certifikimi i PEF / Сертификација ФЕО

TERM

Certification of Fiscal Electronic Equipment

Certification process for fiscal electronic equipment, fiscal systems or fiscal electronic software before use in the Kosovo fiscalisation environment.
Relevance: Fiscalisation, Device Approval, ComplianceTags / Context: certification, PEF, SF, SEF, ATKPDF page: 179

Certifikovaný poskytovateľ doručovacej služby

TERM

Certified Delivery-Service Provider

Certified provider recorded in the Financial Directorate’s evidence of delivery-service providers and used for secure sending and receiving of structured electronic invoices in the Slovak eFaktúra model.
Relevance: e-Invoicing, Delivery Service, Certified ProviderTags / Context: certifikovaný poskytovateľ doručovacej služby, doručovacia služba, Peppol, eFaktúraPDF page: 281

certyfikat KSeF

TERM

KSeF Certificate

Certificate used in KSeF-related processes, including offline-mode handling and generation of QR-code data where required for invoices issued or made available outside the online KSeF process.
Relevance: e-Invoicing, Authentication, Offline ModeTags / Context: certyfikat KSeF, tryb offline24, kod QR, KSeFPDF page: 247

CF-e

TERM

Cupom Fiscal Eletrônico | Electronic Fiscal Coupon

Brazilian electronic fiscal coupon used in specific retail fiscalisation environments, including SAT-CF-e and MFE contexts.
Relevance: Fiscalisation, Retail Fiscal DocumentTags / Context: CF-e, retail, SAT-CF-e, MFE, consumer documentPDF page: 65

CFC

TERM

Comprobante Fiscal de Contingencia | Contingency Fiscal Document

Paper contingency fiscal document defined for each CFE type and used where electronic CFE issuance is affected by contingency conditions.
Relevance: Fiscalisation, Contingency, e-InvoicingTags / Context: CFC, comprobante fiscal de contingencia, CFE, contingenciaPDF page: 330

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.