DC
TERMDispositivo de Comunicación | Communication Device
Communication device category used with compatible fiscal equipment to support electronic communication and transmission of fiscal-equipment data to DGI.
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
DCIR
TERMDepartment of Customs and Inland Revenue
Vanuatu tax and customs authority responsible for tax administration, taxpayer registration, TIN administration and operation of the Vanuatu Sales Monitoring System.
DCLE
TERMDocumento Contable de Liquidación Electrónico | Electronic Accounting Settlement Document
DTE type used for electronic accounting-settlement documentation.
DCTCE
TERMDecentralised Continuous Transaction Control and Exchange
Decentralised continuous transaction-control model in which invoice exchange is performed through accredited or authorised service providers, while transaction data is reported, validated or made available to the tax authority close to the time of invoice issuance or exchange.
DDV
TERMDavek na dodano vrednost | Value Added Tax
Slovenian VAT acronym used in VAT administration, VAT returns, VAT identification and invoice / receipt tax fields.
DDV-O
TERMObračun davka na dodano vrednost | VAT Return
Slovenian VAT return form submitted by VAT taxpayers through FURS electronic tax services.
DE
TERMDocumento Electrónico | Electronic Document
Electronic document generated by an authorised issuer before SIFEN validation and approval as a DTE.
Debit Note
TERMDebit Note
Document used to increase or adjust a previously issued invoice or fiscal document where an additional amount becomes due.
Debit note / Note de débit
TERMDebit Note / Note de débit
Document recognised as supporting documentation for GST / HST purposes and used to evidence adjustments or transaction information where applicable.
Declaración responsable del sistema informático de facturación
TERMResponsible Declaration of the Billing IT System
Declaration issued by the producer of a billing IT system, identifying the system, version, components, functionality and producer details, and stating that the system complies with the Spanish billing-system requirements applicable under the RRSIF / SIF framework.
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.