Commissioner-General
TERMCommissioner-General
NRA official role responsible for administering tax functions and specifying ECR-related requirements under Sierra Leone’s ECR framework.
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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Search by GFTR term. Use the jurisdiction selector to narrow the results to a country or jurisdiction.
2,867 terms
Complemento para recepción de pagos
TERMPayment Receipt Complement
CFDI complement used to document payment information for invoices paid in instalments or after issuance.
Complementos CFDI
TERMCFDI Complements
SAT-defined additional data structures incorporated into a CFDI when specific operations require supplementary fiscal information.
Compliance Check
TERMCompliance Check
ZATCA validation step used during onboarding to confirm that an EGS unit can generate compliant electronic invoices or electronic notes before production credentials are issued.
Comprobante de pago electrónico / voucher
TERMComprobante de pago electrónico / voucher | Electronic Payment Voucher
Electronic payment receipt or voucher recognised in Chile’s electronic receipt environment, including card-payment situations where it can operate as the consumer-facing electronic sales and services receipt.
Comprobante de Retención
TERMWithholding Certificate
Venezuelan fiscal document used for withholding documentation and included within the fiscal documents that may be issued through authorised digital means.
Comprobante de Retención
TERMWithholding Receipt
SAR-recognised complementary document used to evidence withholding-document functions within the Honduran invoicing regime.
Comprobante Electrónico
TERMElectronic Tax Document
Electronic document in XML format, generated, expressed and transmitted electronically, used to support the sale and purchase of goods and the provision of services while guaranteeing origin authenticity and content integrity.
Comprobante Electrónico
TERMComprobante Electrónico | Electronic Comprobante / Electronic Tax Document
Argentine electronic tax-document category processed through the electronic-invoicing environment, including invoices and related authorised documents.
Comprobante Fiscal
TERMFiscal Receipt / Fiscal Voucher
Official category of SAR-authorised fiscal documents supporting transfers of goods or provision of services.
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.