ELSTER
TERMElektronische Steuererklärung | Electronic Tax Return
German electronic tax-service environment used for transmitting tax data electronically and accessing tax-administration functions, including electronic reporting forms.
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
Emisión Masiva de DTE
TERMEmisión Masiva de Documento Tributario Electrónico | Bulk Issuance of Electronic Tax Documents
SAT-recognised FEL issuance process for bulk generation or issuance of DTEs, including issuance through file upload from Agencia Virtual.
Emisor Autorizado
TERMAuthorised Issuer
Taxpayer or entity authorised by SENIAT to use digital means for issuing invoices and other fiscal documents under the Venezuelan digital-issuance framework.
Emisor de DTE
TERMEmisor de Documento Tributario Electrónico | Issuer of Electronic Tax Documents
Taxpayer enabled to issue DTEs through Agencia Virtual, App FEL, own systems or contracted systems, and transmit them for certification through SAT or an authorised certifier.
Emisor Electrónico
TERMElectronic Issuer
Taxable person authorised by DGI to issue CFE documents within Uruguay’s electronic fiscal-document regime.
Emisor electrónico
TERMElectronic Issuer
Taxpayer authorised or required to issue electronic payment documents through one of SUNAT’s electronic issuing systems.
Emisor Electrónico
TERMElectronic Issuer
Taxpayer authorised by DGII to issue electronic fiscal receipts after completing the required certification process.
Emisor electrónico
TERMElectronic Issuer
Taxpayer authorised by SRI to issue electronic tax documents under the Ecuadorian electronic-document model.
Emisor-receptor electrónico
TERMElectronic Issuer-Recipient
Taxpayer authorised or registered to issue and receive electronic tax documents within Costa Rica’s electronic-document framework.
Emissor Público
TERMEmissor Público | Public Issuer
Public electronic-invoice issuer made available within Cabo Verde’s e-Fatura framework to support taxpayers that need a public tool for issuing and communicating electronic fiscal documents.
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.