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

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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

CUDE

TERM

Código Único de Documento Electrónico | Unique Electronic Document Code

Unique electronic document code used for electronic documents other than the electronic sales invoice, including certain support and equivalent documents.

Relevance: e-Invoicing, Document Control, FiscalisationTags / Context: unique document code, electronic document, DIANPDF page: 90

CUF

TERM

Código Único de Factura | Unique Invoice Code

Unique invoice code generated automatically at the time of invoice issuance to identify the fiscal document in online billing modalities.

Relevance: e-Invoicing, Document Identifier, Fiscal DocumentTags / Context: CUF, invoice identifier, fiscal document, online billingPDF page: 59

CUFD

TERM

Código Único de Facturación Diaria | Unique Daily Billing Code

Daily billing code generated by the tax administration that enables a taxpayer’s system to issue digital fiscal documents during its validity period.

Relevance: e-Invoicing, Document Identifier, Digital Tax InfrastructureTags / Context: CUFD, daily billing code, fiscal document issuance, online billingPDF page: 59

CUFE

TERM

Código Único de Factura Electrónica | Unique Electronic Invoice Code

Unique code assigned to an electronic invoice in Panama’s SFEP environment and used for invoice identification and public consultation.

Relevance: e-Invoicing, Invoice Identifier, VerificationTags / Context: CUFE, Código Único de Factura Electrónica, SFEP, consulta pública, DGIPDF page: 237

CUFE

TERM

Código Único de Factura Electrónica | Unique Electronic Invoice Code

Unique electronic invoice code generated for an electronic sales invoice and used as an identifying and control element within the DIAN electronic invoicing framework.

Relevance: e-Invoicing, Document Control, FiscalisationTags / Context: unique invoice code, electronic invoice, DIAN validationPDF page: 90

CUI

TERM

Código Único de Identificación | Unique Identification Code

Guatemalan unique personal identification code associated with the DPI and used in SAT taxpayer-identification and CUI/NIT consultation services.

Relevance: Identification, Taxpayer Services, Tax RegistrationTags / Context: CUI, Código Único de Identificación, CUI/NIT consultation, SATPDF page: 142

CUIS

TERM

Código Único de Inicio de Sistemas | Unique System Start Code

Code used by an authorised billing system at the start of operations or after expiry to enable interaction with SIAT online billing services.

Relevance: e-Invoicing, Document Identifier, Digital Tax InfrastructureTags / Context: CUIS, system start code, billing system, authorisationPDF page: 59

CUIT

TERM

Clave Única de Identificación Tributaria | Unique Tax Identification Code

Argentine tax identification code used to identify taxpayers, businesses and companies in tax-registration and invoicing contexts.

Relevance: Taxpayer Identification, InvoicingTags / Context: CUIT, tax identification, taxpayer registration, invoice issuerPDF page: 37

Current ID / Client ID

TERM

Device / API Client Identifier

Identifier generated during the JoFotara device-integration process and used with the secret key for API authorisation.

Relevance: e-Invoicing, API Integration, AuthenticationTags / Context: Current ID, Client ID, secret key, JoFotaraPDF page: 171

Customer compliance award programme / CCA

TERM

Customer Compliance Award Programme

Compliance incentive programme that may be conducted by the Commissioner and may involve a fiscal-invoice lottery.

Relevance: Fiscalisation, Consumer Incentive, ComplianceTags / Context: customer compliance award programme, fiscal invoice lottery, CommissionerPDF page: 267

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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.