FA(3)
TERMFA(3) Structured Invoice Logical Structure
Current KSeF structured-invoice logical structure used for issuing structured invoices in the KSeF environment under the Ministry of Finance schema publication.
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
Fabbricante RT
TERMRT Manufacturer
Manufacturer responsible for producing telematic recorders according to the technical and approval requirements applicable to the Italian RT framework.
FACe
TERMPunto General de Entrada de Facturas Electrónicas de la Administración General del Estado | General Entry Point for Electronic Invoices of the General State Administration
Spanish public-sector electronic-invoice entry point used to submit electronic invoices to the General State Administration and connected public administrations.
FACE
TERMFactura Electrónica | Electronic Invoice
Legacy Guatemalan electronic-invoice concept referenced in SAT’s FEL migration context through the incorporation of Emisores FACE into the Régimen FEL.
FACeB2B
TERMPlataforma de Distribución de Facturas Electrónicas entre Empresas | Electronic Invoice Distribution Platform between Companies
Official Spanish B2B electronic-invoice distribution platform for exchanging electronic invoices between companies, particularly where parties use the FACeB2B channel.
Factur-X
TERMFactur-X
Hybrid electronic invoice format combining a human-readable PDF/A-3 file with embedded structured XML invoice data, accepted in the French e-invoicing format set.
Factur-X / ZUGFeRD
TERMHybrid Electronic Invoice Format
Hybrid invoice format combining a human-readable PDF with embedded structured invoice data for electronic processing.
Factura A
TERMFactura A | Type A Invoice
Argentine invoice class generally associated with VAT-registered business-to-business transactions where VAT is separately shown according to the applicable invoice rules.
Factura B
TERMFactura B | Type B Invoice
Argentine invoice class generally used for supplies to final consumers or recipients where VAT is treated within the total according to the applicable invoice rules.
Factura C
TERMFactura C | Type C Invoice
Argentine invoice class generally used by small taxpayers or exempt taxpayers under applicable taxpayer-status and invoice rules.
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.