CRE
TERMComprobante de Retención Electrónico | Electronic Withholding Receipt
DTE type used to document withholding operations electronically.
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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2,867 terms
Credit card receipt / Reçu de carte de crédit
TERMCredit Card Receipt / Reçu de carte de crédit
Payment document recognised as supporting documentation for GST / HST input tax credit purposes where the prescribed information is present.
Credit Note
TERMCredit Note
Document used to correct, reduce, reverse or adjust a previously issued invoice or fiscal document.
Credit note / Note de crédit
TERMCredit Note / Note de crédit
Commercial adjustment document used to correct or reduce amounts previously invoiced or charged, including GST / HST or QST adjustments where applicable.
CRIB-nummer
TERMCentraal Registratie Informatie Belastingplichtige-nummer | Central Registration Information for Taxpayers Number
Curaçao taxpayer identification number used for tax registration, taxpayer identification and communication with the tax administration.
CRK
TERMCentralne Repozytorium Kas | Central Repository of Cash Registers
Polish central repository receiving and storing data from online cash registers and software-based fiscal cash registers.
CRL
TERMCertificate Revocation List
Certificate-status control used to identify revoked digital certificates within Nigeria’s e-invoicing certificate-management and digital-signature environment.
CSD
TERMCertificado de Sello Digital | Digital Seal Certificate
SAT-issued digital certificate used by the taxpayer to seal CFDI documents electronically and identify the issuer.
CSID
TERMCryptographic Stamp Identifier
Cryptographic stamp identifier issued through the FATOORA onboarding process and used by an EGS unit for cryptographic stamping and authenticated interaction with ZATCA.
CSID
TERMCryptographic Stamp Identifier
Cryptographic stamp identifier applied within Nigeria’s e-invoicing environment as part of the invoice validation, digital-signature and invoice-authenticity control process.
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.