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
Comprobantes
TERMTransaction-Supporting Documents / Fiscal Documents
Spanish-language term used in many tax and invoicing environments for documents that evidence, support or record a commercial transaction, including invoices, receipts, credit notes, debit notes, tickets and equivalent fiscal or tax documents, depending on the applicable jurisdiction.
Relevance: Fiscalisation, e-Invoicing, Fiscal Documents, InvoicingTags / Context: comprobantes, fiscal documents, tax documents, invoices, receipts, credit notes, debit notes, ticketsPDF page: 17
Comprobantes electrónicos
TERMElectronic Tax Documents / Electronic Receipts
Ecuadorian electronic tax-document framework covering electronically issued sales documents, withholding receipts and complementary documents authorised under the SRI model.
Relevance: e-Invoicing, Fiscalisation, Document TypeTags / Context: electronic documents, electronic receipts, SRI, XML, authorisationPDF page: 112
Comprobantes en Línea
TERMComprobantes en Línea | Online Comprobantes
ARCA online service used to issue invoices, remitos, credit notes, debit notes and other electronic comprobantes through a fiscal-key service.
Relevance: e-Invoicing, Digital Tax InfrastructureTags / Context: Comprobantes en Línea, online service, factura electrónica, taxpayer servicesPDF page: 36
Comprobantes preimpresos por contingencia
TERMPre-Printed Contingency Tax Documents
Pre-printed contingency documents used under contingency and business-continuity methods where the electronic-document validation service is unavailable.
Relevance: Contingency, Document Type, FiscalisationTags / Context: contingency, pre-printed document, business continuityPDF page: 94
Comunicação de documentos de transporte
TERMCommunication of Transport Documents
AT communication process through which transport documents are reported before the start of goods movement, allowing AT to assign the transport-document identification code where applicable.
Relevance: Fiscalisation, Goods Movement, e-ReportingTags / Context: comunicação de documentos de transporte, documentos de transporte, código de identificação, ATPDF page: 251
Comunicação de séries
TERMCommunication of Document Series
AT process through which taxpayers communicate document series before use and obtain the validation code required for ATCUD generation.
Relevance: Fiscalisation, Document Series, ATCUD, Certified SoftwareTags / Context: comunicação de séries, document series communication, ATCUD, validation code, Portal das FinançasPDF page: 251
Concentrateur de données
TERMData Concentrator
PPF data-concentration service used for collecting and forwarding invoice, transaction and payment data required by the tax administration.
Relevance: e-Invoicing, e-Reporting, VAT ReportingTags / Context: Concentrateur de données, PPF, invoice data, transaction data, payment dataPDF page: 126
conectarea AMEF
TERMConnection of Electronic Fiscal Cash Registers
Procedure for connecting electronic fiscal cash registers to ANAF’s electronic reporting environment so that fiscal cash-register data can be transmitted according to the applicable technical rules.
Relevance: Fiscalisation, Cash Register Connection, Digital ReportingTags / Context: conectarea AMEF, case de marcat, ANAF, A4200PDF page: 257
Confirmación de aceptación del comprobante electrónico
TERMConfirmation of Acceptance of the Electronic Tax Document
Recipient confirmation indicating acceptance of the electronic tax document.
Relevance: e-Invoicing, Document ControlTags / Context: acceptance, recipient message, electronic documentPDF page: 94
Confirmación de aceptación parcial del comprobante electrónico
TERMConfirmation of Partial Acceptance of the Electronic Tax Document
Recipient confirmation indicating partial acceptance of the electronic tax document.
Relevance: e-Invoicing, Document ControlTags / Context: partial acceptance, recipient message, electronic documentPDF page: 94
