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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

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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.

Download GFTR (V1/2026)

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

Search the reference

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

Aceptación tácita

TERM

Tacit Acceptance

Acceptance of an electronic sales invoice generated under the applicable rules when the recipient does not reject or object within the prescribed period.

Relevance: e-Invoicing, Document Control, RADIANTags / Context: tacit acceptance, buyer event, electronic invoice, RADIANPDF page: 90

ACF

TERM

Attestation de Conformité Fiscale | Tax Compliance Certificate / Tax Clearance Certificate

Cameroonian tax-compliance certificate issued online by the tax administration to evidence that a taxpayer is up to date with filing and tax-payment obligations.

Relevance: Digital Tax Infrastructure, Taxpayer ComplianceTags / Context: ACF, tax clearance, compliance certificate, taxpayer services, DGIPDF page: 76

Acknowledgement

TERM

Acknowledgement

Technical or administrative response confirming receipt, acceptance, rejection or processing status of a submitted invoice, report or fiscal data message.

Relevance: e-Invoicing, e-Reporting, Submission StatusTags / Context: acknowledgement, receipt confirmation, acceptance, rejection, statusPDF page: 16

ACN

TERM

Australian Company Number

Australian company identifier assigned to registered companies and used in company-identification and business-document contexts.

Relevance: Business IdentificationTags / Context: ACN, company identifier, company records, ASICPDF page: 41

ACRA

TERM

Accounting and Corporate Regulatory Authority

Singapore corporate registry and business-registration authority associated with entity registration and UEN issuance for registered businesses and entities.

Relevance: Business Registration, Entity Identifier, UENTags / Context: ACRA, UEN, business registration, corporate registryPDF page: 278

Actividad económica

TERM

Economic Activity

Registered taxpayer activity used in Costa Rican tax registration and electronic-document issuance contexts.

Relevance: Tax Registration, e-Invoicing, Taxpayer ClassificationTags / Context: economic activity, taxpayer registration, RUT, electronic documentsPDF page: 93

Acuse de recibo

TERM

Acknowledgement of Receipt

SII acknowledgement mechanism through which the recipient confirms receipt of goods or services connected with a received electronic tax document, supporting VAT credit timing and purchase-record treatment.

Relevance: e-Invoicing, Document Control, VATTags / Context: acuse de recibo, DTE, crédito fiscal, Registro de ComprasPDF page: 84

Acuse de recibo de bienes y/o servicios

TERM

Acknowledgement of Receipt of Goods and/or Services

Recipient event indicating receipt of the goods or services associated with an electronic sales invoice.

Relevance: e-Invoicing, Document ControlTags / Context: goods receipt, services receipt, buyer event, electronic invoicePDF page: 90

Acuse de recibo de la factura electrónica de venta

TERM

Acknowledgement of Receipt of the Electronic Sales Invoice

Recipient acknowledgement event indicating receipt of the electronic sales invoice within the Colombian electronic invoicing environment.

Relevance: e-Invoicing, Document ControlTags / Context: invoice receipt, acknowledgement, buyer event, electronic invoicePDF page: 90

AdE

TERM

Agenzia delle Entrate | Italian Revenue Agency

Italian tax authority responsible for VAT administration, electronic invoicing through SdI, telematic transmission of daily corrispettivi data, RT / Server-RT supervision and the Fatture e Corrispettivi service environment.

Relevance: Tax Authority, Fiscalisation, e-Invoicing, e-Reporting, Digital Tax ServicesTags / Context: Agenzia delle Entrate, AdE, Italian Revenue Agency, VAT administrationPDF page: 162

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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.