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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
Documento commerciale online
TERMOnline Commercial Document
Agenzia delle Entrate web procedure available through Fatture e Corrispettivi for issuing commercial documents and fulfilling corrispettivi transmission obligations through the official online service.
Relevance: Retail Fiscalisation, Digital Tax Services, Customer DocumentTags / Context: Documento commerciale online, Fatture e Corrispettivi, corrispettivi, AdEPDF page: 163
Documento de Transporte Eletrónico / DTE
TERMDocumento de Transporte Eletrónico | Electronic Transport Document
Cabo Verde electronic fiscal document type used for transport documentation within the e-Fatura document framework.
Relevance: e-Invoicing, Fiscal Document, TransportTags / Context: DTE, Documento de Transporte Eletrónico, e-Fatura, DFEPDF page: 81
Documento equivalente
TERMEquivalent Document
Document legally recognised as equivalent to a sales invoice for specific transactions or sectors where an equivalent document is authorised.
Relevance: Document Type, Receipt Issuance, VATTags / Context: equivalent document, invoice substitute, DIANPDF page: 91
Documento equivalente electrónico
TERMElectronic Equivalent Document
Electronic equivalent document that meets DIAN’s common and specific technical and technological requirements according to the transaction it supports.
Relevance: Document Type, Receipt Issuance, e-InvoicingTags / Context: electronic equivalent document, technical requirements, DIANPDF page: 91
Documento equivalente electrónico tiquete de máquina registradora con sistema P.O.S.
TERMElectronic Equivalent POS Cash-Register Ticket
Electronic equivalent POS document generated through software and subject to DIAN prior validation, used as an equivalent document to the electronic sales invoice where the POS-ticket category applies.
Relevance: Receipt Issuance, POS Systems, Document TypeTags / Context: POS ticket, electronic equivalent document, DIAN validationPDF page: 91
Documento Fiscal
TERMDocumento Fiscal | Fiscal Document
Bolivian tax document issued through an authorised billing modality, including invoices and other documents under the online billing framework.
Relevance: Fiscalisation, e-Invoicing, Document TypeTags / Context: fiscal document, online billing, invoice, SIATPDF page: 59
Documento Fiscal Electrónico
TERMElectronic Fiscal Document
Electronic form of a fiscal document used to support activities, operations or transactions with fiscal effects under the Honduran fiscal-document framework.
Relevance: e-Invoicing, Electronic Fiscal Documents, Digital Tax ControlTags / Context: Documento Fiscal Electrónico, electronic fiscal document, SARPDF page: 146
Documento Fiscalmente Relevante
TERMDocumento Fiscalmente Relevante | Fiscally Relevant Document
Angolan fiscal-document category used for documents subject to tax-control, issuance, communication, conservation and archiving requirements under the invoice framework.
Relevance: Fiscalisation, Fiscal Documents, e-InvoicingTags / Context: documento fiscalmente relevante, facturação electrónica, AGT, factura electrónicaPDF page: 34
Documento soporte en adquisiciones efectuadas a sujetos no obligados a expedir factura de venta o documento equivalente
TERMSupport Document for Purchases from Parties Not Required to Issue Sales Invoice or Equivalent Document
Electronic support document used to support costs, deductions or deductible taxes arising from purchases made from suppliers not required to issue a sales invoice or equivalent document.
Relevance: Document Type, VAT, Tax ReportingTags / Context: support document, non-invoicing supplier, deductible costPDF page: 91
Documentos complementarios
TERMComplementary Documents
Ecuadorian tax-document category covering credit notes, debit notes and dispatch guides linked to correction or goods-movement processes.
Relevance: e-Invoicing, Document Type, Correction, TransportTags / Context: complementary documents, credit note, debit note, dispatch guidePDF page: 112
