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.
Access the reference
Download the GFTR
Get the latest edition of the Global Fiscalisation Terminology Reference, including all current terms and jurisdictional information.
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
CIS
TERMCertified Invoicing System
Electronic system used by a business for managing sales transactions as part of Sierra Leone’s Electronic Cash Register system.
Relevance: Fiscalisation, Sales Transaction System, ECR ComponentTags / Context: CIS, Certified Invoicing System, ECR, SDC, GST receiptPDF page: 276
CIS
TERMCertified Invoicing System
Ghanaian E-VAT certified invoicing system through which GRA monitors the issuance of invoices by certifying invoices issued for accounting and VAT-return filing purposes.
Relevance: Fiscalisation, e-Invoicing, VAT, Digital Tax InfrastructureTags / Context: CIS, Certified Invoicing System, E-VAT, certified invoice, GRAPDF page: 135
CIS
TERMCertified Invoicing System
Invoicing component of the Rwanda EBM architecture, covering cash register, POS, software or other business system used to issue invoices and connected to an SDC or VSDC for fiscal control.
Relevance: Fiscalisation, Invoicing System, EBM ArchitectureTags / Context: CIS, Certified Invoicing System, SDC, VSDC, EBMPDF page: 265
CIUS
TERMCore Invoice Usage Specification
Usage specification applied in the Finnish public-sector e-invoicing context to support compliance with the European e-invoicing standard and national validation requirements.
Relevance: e-Invoicing, Technical Specification, B2GTags / Context: CIUS, EN 16931, public-sector e-invoicing, State TreasuryPDF page: 124
CIUS
TERMCore Invoice Usage Specification
Invoice-usage specification applied in Ireland’s public-sector e-invoicing environment, including national Peppol CIUS usage and the Local Government CIUS context.
Relevance: e-Invoicing, Public Procurement, Data SpecificationTags / Context: CIUS, Local Government CIUS, eInvoicing IrelandPDF page: 158
CIUS
TERMCore Invoice Usage Specification
Usage specification that restricts or refines the EN 16931 semantic model for a specific jurisdiction, network, sector or implementation context.
Relevance: e-Invoicing, Semantic Standard, Implementation RulesTags / Context: CIUS, EN 16931, usage specification, business rulesPDF page: 17
CIUS-PT
TERMCore Invoice Usage Specification - Portugal
Portuguese CIUS specification used for structured electronic invoicing in the public-procurement / B2G e-invoicing environment.
Relevance: e-Invoicing, B2G e-Invoicing, Structured InvoiceTags / Context: CIUS-PT, FE-AP, public procurement, structured invoicePDF page: 251
CIVA
TERMConstancia de Exención de IVA | VAT Exemption Certificate
Electronic VAT exemption certificate issued through SAT’s FEL environment by exempt taxpayers where applicable.
Relevance: VAT, Exemption, e-InvoicingTags / Context: CIVA, VAT exemption, FEL, Agencia VirtualPDF page: 142
Classification Code
TERMClassification Code
MyInvois code used to identify the category of products or services being billed as a result of a commercial transaction.
Relevance: e-Invoicing, Product Classification, MyInvois DataTags / Context: Classification Code, MyInvois, product category, service categoryPDF page: 199
Clave de acceso
TERMAccess Key
Unique numeric key generated for each electronic tax document and used as the authorisation number under the offline scheme.
Relevance: e-Invoicing, Document Control, FiscalisationTags / Context: access key, authorisation number, electronic documentPDF page: 112