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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

Corner 4

TERM

Receiver / Buyer

Party that receives, processes or accepts the electronic invoice or electronic document in a 4-corner or 5-corner exchange model.

Relevance: e-Invoicing, Network Architecture, Document ExchangeTags / Context: Corner 4, receiver, buyer, recipient, C4, 4-corner model, 5-corner modelPDF page: 18

Corner 5

TERM

Tax Authority / Control Node

Tax authority, public platform or control node added to the 4-corner exchange model to receive, validate, clear, monitor or store invoice or transaction data.

Relevance: e-Invoicing, CTC, Network ArchitectureTags / Context: Corner 5, tax authority, control node, reporting node, clearance platform, C5, 5-corner modelPDF page: 18

CorpPass

TERM

Singapore Corporate Access

Singapore corporate digital-authorisation system used by entities to access government digital services, including IRAS GST services and business-related government digital services.

Relevance: Digital Identity, Business Authentication, Tax ServicesTags / Context: CorpPass, myTax Portal, IRAS, government digital servicesPDF page: 278

Correction Flow

TERM

Correction Flow

Defined process used to correct, replace, cancel, credit, debit or otherwise adjust an invoice, receipt or fiscal document.

Relevance: e-Invoicing, Fiscal Document, CorrectionTags / Context: correction flow, invoice correction, credit note, cancellation, adjustmentPDF page: 18

Corrective Invoice

TERM

Corrective Invoice

Invoice issued to correct data, amounts, tax treatment or other details of a previously issued invoice.

Relevance: e-Invoicing, VAT, Invoice CorrectionTags / Context: corrective invoice, correction invoice, adjustment, VAT correctionPDF page: 18

Corrispettivi telematici

TERM

Telematic Daily Takings

Italian retail fiscalisation process for electronic storage and telematic transmission of daily retail transaction data to Agenzia delle Entrate.

Relevance: Retail Fiscalisation, e-Reporting, VATTags / Context: corrispettivi telematici, daily takings, RT, Server-RT, AdEPDF page: 162

CPE

TERM

Comprobante de Pago Electrónico | Electronic Payment Document

Peruvian electronic payment-document category regulated by SUNAT, covering electronic invoices, sales receipts, credit notes, debit notes, retention / perception documents and related electronic documents.

Relevance: e-Invoicing, Electronic Documents, FiscalisationTags / Context: CPE, Comprobante de Pago Electrónico, SEE, SUNATPDF page: 243

CPF

TERM

Cadastro de Pessoas Físicas | Individual Taxpayer Register

Brazilian individual taxpayer identifier used for natural persons in administration and fiscal-document contexts.

Relevance: Taxpayer IdentificationTags / Context: CPF, individual identifier, consumer data, taxpayer identificationPDF page: 66

CPF

TERM

Centralna platforma za fiskalizaciju | Central Platform for Fiscalisation

Federation of Bosnia and Herzegovina central fiscalisation platform used for receiving, processing and exchanging data within the transaction-fiscalisation framework.

Relevance: Fiscalisation, e-Invoicing, Digital Tax InfrastructureTags / Context: Federation of BiH, central platform, ESET, data exchangePDF page: 61

CRA / ARC

TERM

Canada Revenue Agency / Agence du revenu du Canada | Canada Revenue Agency

Canadian federal tax authority responsible for administering federal tax laws, including GST / HST registration, filing, remittance, compliance and taxpayer services.

Relevance: Tax Authority, GST / HST, Tax Reporting, Digital Tax InfrastructureTags / Context: CRA, ARC, tax administration, GST, HST, taxpayer servicesPDF page: 78

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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.