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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

Search the reference

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

Consulta de CAE autorizado

TERM

Authorised CAE Consultation

DGI eFactura consultation service used to check authorised CFE issuance authorisations and related CAE information.

Relevance: e-Invoicing, Authorisation Verification, Digital Tax ServicesTags / Context: consulta CAE, CAE autorizado, DGI, eFacturaPDF page: 330

Consulta de CFE Recibidos

TERM

Received CFE Consultation

DGI online service allowing users to consult CFE documents received by the user, including document details and amounts.

Relevance: e-Invoicing, Digital Tax Services, CFE ExchangeTags / Context: CFE recibidos, consulta CFE, DGI, eFacturaPDF page: 330

Consulta de Comprobantes Fiscales Electrónicos

TERM

Electronic Fiscal Receipt Consultation

DGII consultation service for checking electronic fiscal receipts and their status using e-CF / e-NCF data.

Relevance: e-Invoicing, Verification, Digital PlatformTags / Context: e-CF consultation, e-NCF, validation statusPDF page: 110

Consulta de DTE

TERM

DTE Query / DTE Consultation

SII electronic service used to consult electronic tax documents and verify document information through the tax authority environment.

Relevance: Digital Tax Infrastructure, e-InvoicingTags / Context: DTE lookup, document validation, taxpayer servicesPDF page: 84

Consulta de Facturadores Electrónicos

TERM

Electronic Issuer Consultation

DGI public consultation function used to verify companies registered to issue electronic invoices, including issuer data such as RUC, affiliation date and economic activity.

Relevance: e-Invoicing, Public Consultation, Digital Tax ServicesTags / Context: Consulta de Facturadores Electrónicos, facturadores electrónicos, SFEP, DGIPDF page: 237

Consulta de validez de comprobantes electrónicos

TERM

Electronic Tax Document Validity Query

SRI online service used to check the validity of authorised electronic tax documents using the access key or authorisation number.

Relevance: e-Invoicing, Verification, Digital PlatformTags / Context: validity query, access key, authorisation number, SRIPDF page: 112

Consulta del usuario final

TERM

End-User Consultation

Consultation function that allows the final user to access or verify invoices and other fiscal documents issued through digital means, either through the issuer’s website or through the digital printing entity.

Relevance: e-Invoicing, Document Access, Consumer VerificationTags / Context: consulta usuario final, factura digital, imprenta digital, SENIATPDF page: 337

Consulta Permanente de Facturas y Otros Documentos Emitidos

TERM

Permanent Consultation of Issued Invoices and Other Documents

Required consultation mechanism for maintaining access to invoices and other fiscal documents issued through digital means.

Relevance: e-Invoicing, Document Access, Digital Tax ServicesTags / Context: consulta permanente, facturas emitidas, documentos emitidos, SENIATPDF page: 337

Consulta Pública por CUFE

TERM

Public Consultation by CUFE

DGI public consultation function allowing users to verify electronic documents generated under SFEP by entering the CUFE.

Relevance: e-Invoicing, Verification, Digital Tax ServicesTags / Context: Consulta Pública por CUFE, CUFE, SFEP, DGI, verificationPDF page: 237

Consulta validez de boleta electrónica

TERM

Electronic Receipt Validity Query

SII service used to check the validity of electronic sales and services receipts.

Relevance: Receipt Issuance, Digital Tax InfrastructureTags / Context: boleta electrónica, receipt validation, SIIPDF page: 85

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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.