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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

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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

Código de Generación

TERM

Generation Code

Unique DTE traceability identifier based on UUID version 4, generated by the issuer and used across the Ministry of Finance DTE ecosystem.

Relevance: e-Invoicing, Document Control, FiscalisationTags / Context: UUIDv4, DTE identifier, traceabilityPDF page: 116

Código de identificação do documento de transporte

TERM

Transport Document Identification Code

Identification code assigned by AT after communication of a transport document before the start of goods movement, used as proof that the transport document was communicated to AT.

Relevance: Fiscalisation, Goods Movement, Document ControlTags / Context: código de identificação, documento de transporte, AT, goods movementPDF page: 251

Código de seguridad

TERM

Security Code

Control code used as part of the Costa Rican electronic tax-document structure to support document identification, integrity and verification.

Relevance: e-Invoicing, Document Control, FiscalisationTags / Context: security code, document key, electronic document, verificationPDF page: 93

Código de Seguridad

TERM

Security Code

Security code corresponding to the first six digits of the hash generated in the SignatureValue of the e-CF digital signature, used in the e-CF / printed representation context.

Relevance: e-Invoicing, Fiscalisation, Document ControlTags / Context: security code, e-CF, printed representation, DGIIPDF page: 110

Código de validação da série

TERM

Series Validation Code

Code assigned by AT after communication of a document series and used as the first part of the ATCUD shown on invoices and other fiscally relevant documents.

Relevance: Fiscalisation, Document Series, ATCUDTags / Context: código de validação da série, validation code, ATCUD, document series, ATPDF page: 251

Código QR

TERM

Código de Respuesta Rápida | QR Code

Security element included in the graphic representation of Bolivian digital invoices to support invoice consultation and verification.

Relevance: e-Invoicing, Document Verification, Security ElementTags / Context: Código QR, invoice verification, digital invoice, CUF, SIATPDF page: 59

Collegamento POS-RT

TERM

POS-RT Linking

Italian retail fiscalisation process for linking electronic payment instruments with telematic recorders or the relevant corrispettivi certification procedure in the Agenzia delle Entrate environment.

Relevance: Retail Fiscalisation, Payment Linkage, RTTags / Context: Collegamento POS-RT, POS, RT, payment instruments, Agenzia delle EntratePDF page: 162

Commissioner

TERM

Commissioner of Inland Revenue Services

Official responsible for administering the TIMS Regulations, operating the IRS System, accrediting POSes and E-SDCs, issuing digital certificates, supervising EFDs and enforcing compliance.

Relevance: Tax Authority, Fiscalisation, AdministrationTags / Context: Commissioner, IRS, TIMS, accreditationPDF page: 267

Commissioner for Tax and Customs

TERM

Commissioner for Tax and Customs

Official office associated with Malta’s tax and customs administration following the redesignation of the former Commissioner for Revenue.

Relevance: Tax Authority, Governance, Digital Tax ServicesTags / Context: Commissioner for Tax and Customs, MTCA, tax administrationPDF page: 203

Commissioner General

TERM

Commissioner General of the Tanzania Revenue Authority

TRA official responsible for authorising EFD / VFD use, approving electronic fiscal systems and administering tax-control functions under the fiscal-device framework.

Relevance: Tax Authority, Fiscalisation, Device ApprovalTags / Context: Commissioner General, TRA, EFD, VFDPDF page: 306

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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.