Clave Fiscal
TERMClave Fiscal | Fiscal Key / Tax Password
Authentication credential used by taxpayers to access ARCA electronic services, including online comprobante issuance and tax-service functions.
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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2,867 terms
Clave numérica del comprobante electrónico
TERMElectronic Tax Document Numeric Key
Fifty-digit key generated by the taxpayer’s electronic tax-document system, used to identify the electronic tax document and support consultation and verification.
Clave SOL
TERMSUNAT Operaciones en Línea Access Code
SUNAT online access credential used by taxpayers to access SUNAT Operaciones en Línea and electronic issuing services such as SEE-SOL and GRE-SOL.
Clave Tributaria
TERMTax Password
SII access credential used by taxpayers to enter electronic tax services, including DTE consultation, electronic receipt services and taxpayer-service functions.
CLE
TERMComprobante de Liquidación Electrónico | Electronic Settlement Receipt
DTE type used for electronic settlement receipt documentation.
Clearance
TERMClearance Model
Phase 2 processing model under which standard tax invoices and associated electronic notes are submitted to ZATCA for clearance before being shared with the buyer.
Clearance Model
TERMClearance Model
e-invoicing or fiscal-document model in which a tax authority or authorised platform validates, authorises or registers a document before or during its legal issuance or exchange.
Client Application
TERMEFRIS Client Application
URA-supported EFRIS access method allowing taxpayers to create electronic receipts and invoices through software installed on taxpayer devices.
CNIC
TERMComputerized National Identity Card
Pakistani individual identification number referenced in tax and invoice contexts, including buyer-identification scenarios where relevant under sales-tax invoice rules.
CNPJ
TERMCadastro Nacional da Pessoa Jurídica | National Register of Legal Entities
Brazilian legal-entity taxpayer identifier used in business registration, tax administration, fiscal documents and electronic fiscal-document issuance.
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.