CHDÚ
TERMChránené dátové úložisko | Protected Data Storage
Protected data-storage component used with an ORP or SORP to preserve eKasa cash-register data and support statutory data-retention and certification requirements.
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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Download the GFTR
Get the latest edition of the Global Fiscalisation Terminology Reference, including all current terms and jurisdictional information.
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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
Chorus Pro
TERMChorus Pro
French public-sector invoicing platform used for electronic invoicing to public entities under the B2G e-invoicing framework.
CHRL
TERMCOVID-19 Health Recovery Levy
Legacy Ghanaian levy formerly included in VAT-component calculations and older E-VAT invoice structures before abolition under the current VAT reforms.
CI
TERMCommissariat des Impôts | Tax Commissionerate
OTR tax commissionerate responsible for tax-side administration, including taxpayer registration, tax declarations and VAT-related administration.
ciclul lung
TERMLong Cycle
e-Factura lifecycle mode in which the electronic tax invoice remains in the electronic circulation of SIA „e-Factura” and is completed without the need to print it on paper.
ciclul scurt
TERMShort Cycle
e-Factura lifecycle mode in which the electronic tax invoice is transferred to the “Finisate” section, after which the supplier may print it, apply handwritten signatures and physically transmit it to the other parties where required.
CII
TERMCross Industry Invoice
UN/CEFACT XML invoice syntax used for structured electronic invoicing and EN 16931-compatible invoice exchange.
CIMS
TERMCertified Invoicing Management System
GRA-recognised certified invoicing management system used for business-efficiency management controls, including sales analysis and stock-control functions, while conforming to GRA requirements.
CIPC
TERMCompanies and Intellectual Property Commission
South African company and close-corporation registration authority responsible for company registration, enterprise records and intellectual-property administration.
CIS
TERMCentral Information System
Central information system of the Albanian Tax Administration used to receive invoice, receipt, business-premises and fiscalisation-related data from taxpayers.
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.