Admin SE
TERMAdmin Secure Element
Secure Element assigned for taxpayer administration functions within the Fiji VMS environment, including access to administrative functions through the taxpayer portal.
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
Administrata Tatimore e Kosovës / Пореска администрација Косова
TERMTax Administration of Kosovo
Kosovo tax authority responsible for tax administration, VAT, fiscalisation, fiscal electronic equipment, fiscal systems, fiscal electronic software, fiscal-coupon rules and taxpayer digital services.
AE
TERMAdóügyi Egység | Fiscal Unit
Closed electronic data-storage and mobile data-communication unit used in the hardware-based e-pénztárgép model to create, store and transmit fiscal records and support encrypted communication with NAV-I.
AEAT
TERMAgencia Estatal de Administración Tributaria | State Tax Administration Agency
Spanish state tax authority responsible for tax administration, VAT, SII, Veri*Factu, taxpayer registration, digital tax services and electronic tax headquarters services.
AED
TERMAdministration de l’enregistrement, des domaines et de la TVA | Registration Duties, Estates and VAT Authority
Luxembourg authority responsible for VAT administration, VAT registration, VAT procedures, VAT-return supervision and VAT-related electronic services.
AEE
TERMAdóügyi Ellenőrző Egység | Fiscal Control Unit
Fiscal control unit built into an online cash register, used to create, store, sign and transmit online cash-register fiscal data to NAV.
ÁFA
TERMÁltalános Forgalmi Adó | Value Added Tax
Hungarian value-added tax relevant to invoice reporting, eÁFA services, Online Számla data, online cash-register receipt data and fiscal-document classification.
AFE
TERMAutofactura Electrónica | Electronic Self-Invoice
Type of DTE issued by an electronic issuer when acquiring goods or services from individuals who are not required to register as taxpayers administered by the tax authority.
AFIP
TERMAdministración Federal de Ingresos Públicos | Federal Administration of Public Revenue
Former Argentine federal tax authority name, still encountered in legacy documentation, official URLs and older electronic-invoicing or fiscal-controller references.
AFNOR
TERMAssociation française de normalisation | French Standardisation Association
French standardisation body responsible for publishing XP Z12-012, XP Z12-013 and XP Z12-014 experimental standards used in the French e-invoicing and e-reporting reform.
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.