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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

CSR

TERM

Certificate Signing Request

Certificate request generated by an EGS unit during onboarding and submitted through the ZATCA process to obtain the required cryptographic stamp identifier credentials.

Relevance: e-Invoicing, Onboarding, Security CredentialsTags / Context: CSR, Certificate Signing Request, CSID, FATOORA PortalPDF page: 270

CSR

TERM

Certificate Signing Request

Request generated during onboarding or certificate issuance for digital certificates used in Nigeria’s e-invoicing cryptographic-stamping and digital-signature process.

Relevance: e-Invoicing, Digital Certificate, Cryptographic ControlTags / Context: CSR, Certificate Signing Request, digital certificate, CSID, MBSPDF page: 228

CT-e

TERM

Conhecimento de Transporte Eletrônico | Electronic Transport Document

Brazilian electronic transport document used to document transport services and related transport-tax obligations.

Relevance: e-Invoicing, Document Type, TransportTags / Context: CT-e, transport, freight, electronic tax documentPDF page: 66

CTC

TERM

Continuous Transaction Controls

Digital tax-control model in which transaction data is reported, validated, cleared or made available to the tax authority close to the time of transaction issuance or exchange.

Relevance: e-Invoicing, e-Reporting, Tax ControlTags / Context: CTC, continuous transaction controls, real-time reporting, clearancePDF page: 18

CTD

TERM

Componente de Transmisión de Datos | Data Transmission Component

Data-transmission component used with compatible fiscal equipment in Panama’s fiscal-device environment to transmit fiscal information through the prescribed DGI communication process.

Relevance: Fiscalisation, Fiscal Data Transmission, Device ComponentTags / Context: CTD, Componente de Transmisión de Datos, equipo fiscal, PLACEF, DGIPDF page: 237

CTIE

TERM

Centre des technologies de l’information de l’État | Government IT Centre

Luxembourg government IT centre providing the Peppol access point used by ministries, state administrations and public-sector bodies for electronic invoicing where they do not use their own Peppol access point.

Relevance: B2G e-Invoicing, Digital Government Infrastructure, Peppol Access PointTags / Context: CTIE, Centre des technologies de l’information de l’État, Peppol access point, public sectorPDF page: 193

CTIF

TERM

Centrul de Tehnologii Informaționale în Finanțe | Centre for Information Technologies in Finance

Moldovan public institution supporting finance-sector information technology, electronic fiscal services, electronic signatures and technical operation of tax-related digital systems.

Relevance: Digital Tax Infrastructure, Electronic Tax Services, AuthenticationTags / Context: CTIF, Centrul de Tehnologii Informaționale în Finanțe, SFS, e-FacturaPDF page: 210

CU ID

TERM

Control Unit Identifier

Identifier of the OSCU or VSCU control-unit environment used in electronic tax-invoice processing and printed invoice data.

Relevance: e-Invoicing, Fiscalisation, Control Unit IdentifierTags / Context: CU ID, OSCU, VSCU, eTIMSPDF page: 176

CU Invoice Number

TERM

Control Unit Invoice Number

eTIMS-generated control-unit invoice number appearing on an electronic tax invoice as a verification and fiscal-control identifier.

Relevance: e-Invoicing, Fiscalisation, Invoice IdentifierTags / Context: CU invoice number, control unit invoice number, eTIMSPDF page: 176

Cục Thuế

TERM

Tax Department

Vietnamese tax authority under the Ministry of Finance responsible for tax administration, VAT, taxpayer registration, eTax, eTax Mobile, electronic invoices and electronic invoice data management.

Relevance: Tax Authority, VAT, e-Invoicing, Digital Tax ServicesTags / Context: Cục Thuế, Tax Department, Bộ Tài chính, GDT, Tổng cục ThuếPDF page: 340

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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.