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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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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

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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

Co-ordinating Body Facility

TERM

Co-ordinating Body Facility

Ireland-specific public-sector implementation structure where managed administrative or IT services for invoice processing are coordinated by a body on behalf of a group of public bodies, such as the LGMA for local and regional authorities.

Relevance: Public Sector, e-Invoicing Implementation, Shared ServicesTags / Context: co-ordinating body facility, shared services, LGMA, eInvoicing IrelandPDF page: 158

Code d’authentification

TERM

Authentication Code

Transaction authentication code generated by the electronic fiscal device and included on the Facture Normalisée as a mandatory fiscal-control and verification element.

Relevance: Fiscalisation, e-Invoicing, Document ControlTags / Context: authentication code, Facture Normalisée, DEF, DGI, document verificationPDF page: 106

Code d’authentification ou de validation électronique

TERM

Code d’authentification ou de validation électronique | Electronic Authentication or Validation Code

Code issued by the DGI FEN fiscal platform and shown on the electronic invoice to allow verification of the invoice’s authenticity.

Relevance: Fiscalisation, Document Verification, e-InvoicingTags / Context: code d’authentification, code de validation électronique, FEN, DGIPDF page: 83

Code des procédures fiscales

TERM

Tax Procedure Code

Malagasy tax procedure code containing the legal basis referenced for the operationalisation of the e-Facturation system.

Relevance: Legal Framework, Tax Procedure, e-InvoicingTags / Context: Code des procédures fiscales, Article IV-21, DGI, e-FacturationPDF page: 195

Code MECeF/DGI

TERM

Code MECeF/DGI | MECeF/DGI Code

Security code printed or displayed on a Facture Normalisée and used with the NIM to verify the invoice through the DGI verification service.

Relevance: Fiscalisation, Document Verification, e-InvoicingTags / Context: Code MECeF/DGI, NIM, vérification facture, DGI, MECeFPDF page: 57

Code SECeF/DGI

TERM

SECeF/DGI Code

Unique invoice-identification code generated within Niger’s certified electronic invoicing framework and used with the NIM to identify and verify a certified invoice.

Relevance: Fiscalisation, Document Identifier, Document VerificationTags / Context: Code SECeF/DGI, Facture Certifiée, SECeF, DGI, vérificationPDF page: 226

Codice Destinatario

TERM

Recipient Code

Seven-character code used in SdI routing to deliver an electronic invoice to the recipient’s chosen accredited receiving channel.

Relevance: e-Invoicing, Routing Identifier, SdITags / Context: Codice Destinatario, recipient code, SdI, delivery channelPDF page: 162

Codice lotteria

TERM

Lottery Code

Customer code used for participation in the Italian receipt lottery and recorded on the commercial document when the customer participates.

Relevance: Receipt Lottery, Retail Fiscalisation, Customer IdentifierTags / Context: codice lotteria, lotteria degli scontrini, documento commercialePDF page: 162

Codice Univoco Ufficio

TERM

Unique Office Code

Public-administration office code used in B2G electronic invoicing to route FatturaPA invoices to the correct public authority office through SdI.

Relevance: B2G e-Invoicing, Routing Identifier, Public AdministrationTags / Context: Codice Univoco Ufficio, CUU, IPA, FatturaPA, SdIPDF page: 162

Código de actividad económica

TERM

Economic Activity Code

Code associated with a taxpayer’s registered economic activity and used in tax-registration and electronic-document contexts.

Relevance: Tax Registration, e-Invoicing, Taxpayer ClassificationTags / Context: activity code, economic activity, taxpayer registration, RUTPDF page: 93

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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.