ETR
TERMElectronic Tax Register
Type of Electronic Fiscal Device used by retail businesses that issue receipts manually.
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
ETS Management System
TERMElectronic Tax Stamps Management System
TRA digital tax-control system used for electronic tax-stamp administration and related excisable-goods control processes.
eTVA
TERMElectronic VAT System
Luxembourg electronic VAT system used by VAT-registered taxpayers to carry out VAT procedures online and access VAT-related electronic services.
EUID
TERMElectronic Unique Identifier
Electronic unique identifier generated automatically by the е-Фактура system when digitally signed sales invoices are sent through the API interface during the e-invoice process.
Event Log
TERMEvent Log
Recorded sequence of system, user, fiscal, transmission, error or security events relevant to compliance and audit review.
Evento
TERMEvento | Event
Electronic fiscal-document lifecycle event registered against an authorised document, such as cancellation, correction or other supported document-status events.
Evento de Contingencia
TERMContingency Event
Electronic event transmitted by the issuer when a contingency condition occurs, enabling subsequent batch transmission of DTEs issued during the failure period.
Evento de factura electrónica
TERMElectronic Invoice Event
Electronic-document event registered within the SFEP environment, including events such as cancellation or other event messages associated with an issued electronic document.
Evento de Invalidación
TERMInvalidation Event
Electronic event used to invalidate a previously generated DTE in accordance with the Salvadoran electronic invoicing model.
EVS
TERMEesti Standardimis- ja Akrediteerimiskeskus | Estonian Centre for Standardisation and Accreditation
Estonian standardisation body associated with the EVS 923 Estonian e-invoice standard used for structured e-invoices.
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.