Consultar FE
TERMConsultar Facturação Electrónica | Electronic Invoicing Consultation
AGT electronic-invoicing consultation function used to access or verify electronic-invoice information through the applicable document-consultation channel.
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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Get the latest edition of the Global Fiscalisation Terminology Reference, including all current terms and jurisdictional information.
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Search by GFTR term. Use the jurisdiction selector to narrow the results to a country or jurisdiction.
2,867 terms
Contrat d’abonnement El Fatoora
TERMEl Fatoora Subscription Contract
Contractual subscription document required for onboarding to the El Fatoora electronic invoicing service operated by Tunisie TradeNet (TTN).
Control Unit
TERMControl Unit
Logical or system control component used in the OSCU / VSCU environment to generate control-unit identifiers and invoice-control data.
Controlador Fiscal
TERMControlador Fiscal | Fiscal Controller
Fiscal-controller equipment used in Argentina to issue or process fiscal comprobantes in relevant retail or point-of-sale contexts.
Controlador Fiscal de Nueva Tecnología
TERMControlador Fiscal de Nueva Tecnología | New-Technology Fiscal Controller
ARCA-approved fiscal-controller equipment used for issuing comprobantes, with registration and configuration through the fiscal-controller management service.
Controle-autoriteit
TERMControl Authority
Authority responsible for supervision and control of compliance with fiscal cash-register system obligations.
Coretax DJP
TERMCoretax DJP
DJP core tax-administration system supporting taxpayer services, tax administration, PKP confirmation, electronic signatures and e-Faktur processes under the modernised DJP environment.
Corner 1
TERMSender / Supplier
Party that creates, issues or initiates transmission of an electronic invoice or electronic document in a 4-corner or 5-corner exchange model.
Corner 2
TERMSender Access Point / Sender Service Provider
Access point, service provider or platform used by the sender to transmit an electronic invoice or electronic document into the exchange network.
Corner 3
TERMReceiver Access Point / Receiver Service Provider
Access point, service provider or platform used by the receiver to receive an electronic invoice or electronic document from the exchange network.
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.