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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

Confirmación de rechazo del comprobante electrónico

TERM

Confirmation of Rejection of the Electronic Tax Document

Recipient confirmation indicating rejection of the electronic tax document.

Relevance: e-Invoicing, Document ControlTags / Context: rejection, recipient message, electronic documentPDF page: 94

Conformity Testing

TERM

Conformity Testing

Testing process used to verify that software, hardware, data messages or services comply with applicable technical specifications and business rules.

Relevance: Accreditation, Certification, Technical ComplianceTags / Context: conformity testing, validation testing, certification test, test casesPDF page: 17

Cổng thông tin điện tử dành cho nhà cung cấp nước ngoài / Etaxvn

TERM

Electronic Portal for Foreign Suppliers

Vietnamese tax-authority portal used by foreign suppliers to register, declare and pay tax obligations for cross-border digital and e-commerce activities supplied into Vietnam.

Relevance: VAT, Non-Resident VAT, Digital ServicesTags / Context: nhà cung cấp nước ngoài, etaxvn.gdt.gov.vn, foreign suppliersPDF page: 340

Cổng thông tin Hóa đơn điện tử

TERM

Electronic Invoice Portal

Vietnamese tax-authority portal for electronic invoice services, including invoice lookup and electronic invoice-related taxpayer functions.

Relevance: e-Invoicing, Digital Tax Infrastructure, Invoice LookupTags / Context: hoadondientu.gdt.gov.vn, hóa đơn điện tử, Cục ThuếPDF page: 340

Connected Scenario

TERM

Connected Scenario

TIMS operating scenario in which the accredited POS calls the V-SDC web service to fiscalise invoices, with the V-SDC validating, calculating taxes, signing the receipt and returning the fiscal-invoice response.

Relevance: Fiscalisation, Online Operation, V-SDCTags / Context: connected scenario, V-SDC, accredited POS, fiscal invoicePDF page: 267

Conservation

TERM

Conservation

Required condition for compliant French cash-register software or systems, covering preservation of recorded data for tax-control purposes.

Relevance: Fiscalisation, Cash-Register Software, Data RetentionTags / Context: conservation, logiciel de caisse, système de caisse, Article 286 CGIPDF page: 127

consolidated e-Invoice

TERM

Consolidated e-Invoice

Malaysia e-Invoice document used to consolidate certain transactions where individual e-Invoices are not issued to buyers at the point of transaction, subject to IRBM rules and restrictions.

Relevance: e-Invoicing, B2C, Consolidated ReportingTags / Context: consolidated e-Invoice, MyInvois, B2C, IRBMPDF page: 199

Constancia de Comprobantes

TERM

Constatación de Comprobantes | Comprobante Verification

Public ARCA consultation function used to verify authorised comprobantes and related authorisation information.

Relevance: Document Verification, e-InvoicingTags / Context: constatación de comprobantes, verification, CAE, CAI, CAEAPDF page: 37

Constancia de CUIT

TERM

Constancia de CUIT | CUIT Registration Certificate

Argentine taxpayer-registration certificate associated with the taxpayer’s CUIT and used as evidence of taxpayer identification and registration status.

Relevance: Taxpayer Identification, Digital Tax InfrastructureTags / Context: Constancia de CUIT, CUIT, taxpayer registration, ARCAPDF page: 37

Constancia de Donación

TERM

Donation Certificate

SAR-recognised fiscal receipt category listed under Comprobantes Fiscales and used within the Honduran invoicing regime.

Relevance: Fiscal Documents, Donation, Tax EvidenceTags / Context: Constancia de Donación, Comprobante Fiscal, SARPDF page: 146

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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.