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
Global Fiscalisation Terminology Reference

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.

Download the GFTR

Get the latest edition of the Global Fiscalisation Terminology Reference, including all current terms and jurisdictional information.

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

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

Customer Verification

TERM

Customer Verification

Process that allows a customer to verify the authenticity, registration, validity or tax-authority status of a receipt or invoice.
Relevance: Fiscalisation, e-Invoicing, Consumer VerificationTags / Context: customer verification, receipt check, invoice check, QR code, public verificationPDF page: 18

CUU

TERM

Codice Univoco Ufficio | Unique Office Code

Abbreviation for the public-administration office code used to route B2G electronic invoices through SdI to the correct public office.
Relevance: B2G e-Invoicing, Routing Identifier, Public AdministrationTags / Context: CUU, Codice Univoco Ufficio, IPA, SdI, FatturaPAPDF page: 163

CVR

TERM

Det Centrale Virksomhedsregister | Central Business Register Number

Public-authority identification number used as part of recipient and invoice-reference information for Greenlandic public-sector invoices.
Relevance: e-Invoicing, Party Identification, B2GTags / Context: CVR, CVR-nummer, public authority identifier, invoice reference, recipient dataPDF page: 140

CVR-nummer

TERM

Central Business Register Number

Danish business identification number used for company identification in tax, business registration, e-invoicing and NemHandel addressing contexts.
Relevance: Business Identification, Taxpayer Identification, e-InvoicingTags / Context: CVR, business identifier, NemHandel, invoice addressPDF page: 108

CY Login

TERM

Cyprus Government Login

Cyprus government authentication mechanism used for secure access to government digital services and relevant taxpayer-service environments.
Relevance: Digital Identity, Digital Tax InfrastructureTags / Context: CY Login, government login, digital services, taxpayer accessPDF page: 101

Cycle de vie

TERM

Invoice Lifecycle

French reform concept covering invoice lifecycle states and status exchanges used to track invoice processing across the platform ecosystem.
Relevance: e-Invoicing, Document Control, Status ReportingTags / Context: cycle de vie, lifecycle, statuts, Flux 6PDF page: 127

DACTE

TERM

Documento Auxiliar do Conhecimento de Transporte Eletrônico | Auxiliary Document of the Electronic Transport Document

Auxiliary representation of the CT-e used for transport and consultation purposes.
Relevance: e-Invoicing, Document RepresentationTags / Context: DACTE, CT-e, auxiliary document, transportPDF page: 66

Daily Closure

TERM

Daily Closure

End-of-day fiscal process used to close, summarise, transmit or preserve daily transaction totals and related fiscal data.
Relevance: Fiscalisation, Retail, Daily ReportingTags / Context: daily closure, end-of-day, Z report, daily totals, fiscal closePDF page: 18

DAMDFE

TERM

Documento Auxiliar do Manifesto Eletrônico de Documentos Fiscais | Auxiliary Document of the Electronic Manifest of Fiscal Documents

Auxiliary representation of the MDF-e used for transport and logistics-control purposes.
Relevance: Fiscalisation, e-Invoicing, Document RepresentationTags / Context: DAMDFE, MDF-e, auxiliary document, transportPDF page: 66

DANFE

TERM

Documento Auxiliar da Nota Fiscal Eletrônica | Auxiliary Document of the Electronic Fiscal Invoice

Auxiliary printed or digital representation of the NF-e, used to accompany goods movement and support access to the authorised electronic document.
Relevance: e-Invoicing, Document RepresentationTags / Context: DANFE, NF-e, access key, goods movementPDF page: 66

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.