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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

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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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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 impresa por imprenta autorizada

TERM

Invoice Printed by Authorised Printing Entity

Invoice issued using authorised printed forms prepared by a SENIAT-authorised printing entity, forming one of Venezuela’s recognised fiscal-document issuance paths.

Relevance: Fiscalisation, Authorised Printing, Fiscal DocumentTags / Context: factura impresa, imprenta autorizada, número de control, SENIATPDF page: 338

Factura no afecta o exenta electrónica

TERM

Factura no afecta o exenta electrónica | Electronic Non-Taxable or Exempt Invoice

Chilean electronic invoice used to document transactions that are non-taxable or exempt from VAT.

Relevance: e-Invoicing, Document Type, VATTags / Context: exempt invoice, non-taxable invoice, DTEPDF page: 85

Factura Premiada

TERM

Factura Premiada | Prize Invoice / Winning Invoice

Angolan invoice-lottery initiative linked to the invoice framework and designed to encourage customers to request invoices with fiscal identification.

Relevance: Fiscalisation, Consumer Incentive, Tax ComplianceTags / Context: Factura Premiada, invoice lottery, AGT, facturaPDF page: 34

Factura Prevalorada

TERM

Pre-Valued Invoice

SAR-recognised fiscal receipt category listed under Comprobantes Fiscales and used within the Honduran invoicing regime.

Relevance: Fiscal Documents, Invoice Control, Tax EvidenceTags / Context: Factura Prevalorada, Comprobante Fiscal, SARPDF page: 146

Factura Provisional

TERM

Provisional Invoice

FEL document issued under SAT’s provisional-invoice process, including cases supported by SAT’s DTE issuance manuals.

Relevance: e-Invoicing, DTE, Document IssuanceTags / Context: factura provisional, DTE, FELPDF page: 143

Facturación Computarizada en Línea

TERM

Facturación Computarizada en Línea | Online Computerised Billing

Bolivian online billing modality for issuing digital fiscal documents through an authorised computerised billing system connected to SIN online services.

Relevance: e-Invoicing, Fiscalisation, Digital Tax InfrastructureTags / Context: computerised billing, authorised system, online fiscal documentsPDF page: 59

Facturación Electrónica

TERM

Electronic Invoicing

Electronic fiscal-document issuance modality regulated within the Honduran Régimen de Facturación.

Relevance: e-Invoicing, Electronic Fiscal Documents, Digital Tax ControlTags / Context: Facturación Electrónica, electronic invoicing, electronic fiscal documents, SARPDF page: 146

Facturación Electrónica en Línea

TERM

Facturación Electrónica en Línea | Online Electronic Billing / Online Electronic Invoicing

Bolivian online billing modality for issuing digital fiscal documents with digital signature through an authorised billing information system and transmitting them to SIN.

Relevance: e-Invoicing, Fiscalisation, Digital SignatureTags / Context: electronic invoice, digital signature, authorised billing system, SINPDF page: 60

Facturación Gratuita DIAN

TERM

DIAN Free Invoicing

DIAN free electronic invoicing software environment that allows taxpayers to issue electronic invoices and request or renew the free digital-signature certificate where applicable.

Relevance: e-Invoicing, Software, Digital Tax InfrastructureTags / Context: free invoicing software, DIAN platform, digital certificatePDF page: 91

Facturación Portal Web en Línea

TERM

Facturación Portal Web en Línea | Online Web Portal Billing

Bolivian online billing modality that allows taxpayers to issue fiscal documents through the SIN web portal.

Relevance: e-Invoicing, Digital Tax Infrastructure, Taxpayer ServicesTags / Context: web portal billing, SIAT, taxpayer services, online fiscal documentsPDF page: 60

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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.