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

Search the GFTR

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.

Access the reference

Download the GFTR

Get the latest edition of the Global Fiscalisation Terminology Reference, including all current terms and jurisdictional information.

Download GFTR (V1/2026)

Citation

Mészöly, I. (2026). Global Fiscalisation Terminology Reference (GFTR), V1/2026. Available at: fiscalisations.com/gftr

Format

PDF | 143 jurisdictions | 2,877 terms | Open access

Search the reference

Find terms, definitions and jurisdictional usage

Search by GFTR term. Use the jurisdiction selector to narrow the results to a country or jurisdiction.

2,867 terms

Factura de compra electrónica

TERM

Electronic Purchase Invoice

Chilean electronic tax document used to document purchase transactions where the buyer is required to document the purchase under Chilean tax rules.

Relevance: e-Invoicing, Document TypeTags / Context: purchase invoice, DTE, buyer-issued documentPDF page: 85

Factura de Consumo Electrónica

TERM

Electronic Consumer Invoice

Type 32 e-CF used to document transfers of goods, delivery in use or services provided to final consumers.

Relevance: e-Invoicing, Document Type, B2CTags / Context: e-CF 32, consumer invoice, final consumerPDF page: 110

Factura de exportación electrónica

TERM

Electronic Export Invoice

Chilean electronic tax document used to document export transactions within the SII electronic tax-document framework.

Relevance: e-Invoicing, Document Type, ExportTags / Context: export invoice, DTE, foreign tradePDF page: 85

Factura Electrónica

TERM

Factura Electrónica | Electronic Invoice

Angolan electronic invoice issued and communicated under the electronic-invoicing model through validated or AGT-provided invoicing software.

Relevance: e-Invoicing, Fiscalisation, Document TypeTags / Context: factura electrónica, facturação electrónica, AGT, software validadoPDF page: 34

Factura Electrónica

TERM

Factura Electrónica | Electronic Invoice

Argentine electronic invoice issued as a digital comprobante through ARCA’s electronic-invoicing environment.

Relevance: e-Invoicing, Document TypeTags / Context: factura electrónica, comprobante electrónico, CAE, ARCAPDF page: 37

Factura Electrónica de Compra

TERM

Electronic Purchase Invoice

Electronic tax document used to support purchases in cases where the purchaser issues the electronic document, including purchases from parties required to be documented through a buyer-issued electronic tax document.

Relevance: e-Invoicing, Document Type, VATTags / Context: purchase invoice, buyer-issued document, XMLPDF page: 94

Factura Electrónica de Exportación

TERM

Electronic Export Invoice

Electronic tax invoice used for export transactions under the Costa Rican electronic-document framework.

Relevance: e-Invoicing, Document Type, ExportTags / Context: export invoice, XML, electronic documentPDF page: 94

Factura em Contingência

TERM

Factura em Contingência | Contingency Invoice

Angolan contingency invoice issued under authorised contingency conditions where normal electronic invoice issuance or communication is affected, with later regularisation under the electronic-invoicing framework.

Relevance: Fiscalisation, Contingency, e-InvoicingTags / Context: factura em contingência, inoperacionalidade, AGT, regularizaçãoPDF page: 34

Factura emitida mediante Máquina Fiscal

TERM

Invoice Issued by Fiscal Machine

Fiscal-machine invoice issued under Venezuela’s fiscal-document rules. It supports fiscal control and may support IVA credit or reimbursement where the required purchaser details, including name or business name and RIF, are printed on the invoice.

Relevance: Fiscalisation, VAT, Retail Transaction ReportingTags / Context: factura fiscal, máquina fiscal, RIF, IVA credit, SENIATPDF page: 338

Factura en Línea

TERM

Factura en Línea | Online Invoice

Bolivian online invoice issued through one of the SIN online billing modalities and registered within the online billing framework.

Relevance: e-Invoicing, Fiscalisation, Document TypeTags / Context: factura en línea, online billing, fiscal document, SIATPDF page: 60

← Previous 1 … 82 83 84 85 86 … 287 Next →

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

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.