Declaración responsable TicketBAI
TERMTicketBAI Responsible Declaration
Declaration subscribed by the developer for each TicketBAI billing software, stating that the software complies with the requirements of the TicketBAI system.
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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Search by GFTR term. Use the jurisdiction selector to narrow the results to a country or jurisdiction.
2,867 terms
Déclaration d’adhésion à la facturation électronique
TERMDeclaration of Adherence to Electronic Invoicing
Tunisian declaration submitted to the tax administration as part of the taxpayer’s formal adherence to the electronic invoicing regime.
DEF
TERMDispositif Électronique Fiscal | Electronic Fiscal Device
Electronic fiscal device connected to the tax administration and used to issue Factures Normalisées under the DRC standardised-invoice reform.
DEF homologué
TERMApproved Electronic Fiscal Device
Electronic fiscal device approved for use in the DRC Facture Normalisée framework and included in the official implementation environment for authorised standardised-invoice issuance.
Deferred Transmission
TERMDeferred Transmission
Later transmission of fiscal, invoice or transaction data after temporary technical, communication or platform unavailability.
DEP
TERMDatenerfassungsprotokoll | Data Collection Protocol / Cash Register Journal
Austrian cash-register data log used to record transactions and support RKSV auditability and verification.
Developer Checklist
TERMSmart Invoice Developer Checklist
ZRA technical checklist used by software developers or vendors preparing systems for Smart Invoice integration, certification or testing.
Device Registration
TERMDevice Registration
Process through which a fiscal device, cash register, POS terminal, software component or sales system is registered with a tax authority or authorised body.
DF-e
TERMDocumentos Fiscais Eletrônicos | Electronic Fiscal Documents
Brazilian umbrella term for electronic fiscal documents, including NF-e, NFC-e, CT-e, MDF-e, NFS-e and other electronic tax-document models.
DFE
TERMDocumento Fiscal Eletrónico | Electronic Fiscal Document
Cabo Verde electronic fiscal document issued and communicated through the e-Fatura framework, digitally signed by the issuer and processed through the e-Fatura authorisation and validation environment.
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.