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
CFDI
TERMComprobante Fiscal Digital por Internet | Digital Tax Receipt by Internet
Mexico’s electronic fiscal document used for tax-recognised invoicing, receipts, payments, payroll, transport, withholding and other fiscal-document reporting through the SAT framework.
Relevance: e-Invoicing, Fiscalisation, Digital Tax DocumentTags / Context: CFDI, Comprobante Fiscal Digital por Internet, factura electrónica, SATPDF page: 208
CFDI de traslado
TERMTransfer CFDI
CFDI type used to document the transport or transfer of goods where the document does not itself represent income for the issuer.
Relevance: e-Invoicing, Goods Movement, Transport DocumentationTags / Context: CFDI de traslado, Carta Porte, traslado, SATPDF page: 208
CFE
TERMComprobante Fiscal Electrónico | Electronic Fiscal Document
Electronic fiscal document generated and electronically signed by an authorised electronic issuer under the format established by DGI, producing tax effects within Uruguay’s eFactura regime.
Relevance: e-Invoicing, Fiscal Document, Tax ControlTags / Context: CFE, comprobante fiscal electrónico, DGI, eFacturaPDF page: 330
CFE
TERMCentre de Formalités des Entreprises | Business Formalities Centre
Business formalities centre used for business-creation formalities connected to fiscal registration and taxpayer identification.
Relevance: Business Registration, Taxpayer Registration, NIFTags / Context: CFE, Centre de Formalités des Entreprises, immatriculation fiscale, NIFPDF page: 311
CG
TERMCommissioner General
Commissioner General of the IRC responsible for administering the GST Monitoring System Regulations, operating IRC’s system, accrediting POS and E-SDC, issuing digital certificates, publishing protocols, conducting audits and running the CCA programme.
Relevance: Tax Authority, Fiscalisation, AdministrationTags / Context: CG, Commissioner General, IRC, GMSPDF page: 239
CG
TERMCommissariat Général | General Commissionerate
General commissionerate level of the OTR institutional structure appearing in official OTR communications.
Relevance: Tax Authority, Institutional StructureTags / Context: CG, Commissariat Général, OTRPDF page: 311
CGI
TERMCode Général des Impôts | General Tax Code
Moroccan general tax code containing the main tax-law framework for income tax, corporate tax, VAT, tax procedures and invoicing-related obligations.
Relevance: Legal Framework, VAT, Tax AdministrationTags / Context: CGI, Code Général des Impôts, DGI, TVA, facturationPDF page: 216
CGIR
TERMCommissioner General of Inland Revenue
Head of the Inland Revenue Department and the approval authority referenced in the VAT Amendment Bill for secured point-of-sale machines.
Relevance: Tax Authority, Fiscalisation, POS ApprovalTags / Context: CGIR, Commissioner General of Inland Revenue, IRD, secured POS machinePDF page: 295
CGST
TERMCentral Goods and Services Tax
Central component of GST charged on intra-state supplies under India’s GST framework and reflected in GST invoice and return reporting.
Relevance: GST, Tax Component, Invoice ContentTags / Context: CGST, Central GST, GST invoice, GST returnPDF page: 154
Chave de Acesso
TERMChave de Acesso | Access Key
Unique key used to identify and consult Brazilian electronic fiscal documents such as NF-e, NFC-e, CT-e and MDF-e.
Relevance: e-Invoicing, Fiscalisation, Document IdentifierTags / Context: access key, document consultation, fiscal documentPDF page: 65
