Facturador
TERMFacturador | Invoicing Tool
ARCA invoicing service used by eligible taxpayers, including monotributistas, for issuing electronic tickets or comprobantes to final consumers.
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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Get the latest edition of the Global Fiscalisation Terminology Reference, including all current terms and jurisdictional information.
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Search by GFTR term. Use the jurisdiction selector to narrow the results to a country or jurisdiction.
2,867 terms
Facturador electrónico
TERMElectronic Invoicer
Taxpayer or party enabled to issue electronic invoicing documents within DIAN’s electronic invoicing system.
Facturador electrónico
TERMElectronic Issuer
Taxpayer authorised to issue electronic tax documents through the SIFEN / e-Kuatia environment after completing the required registration, testing and enablement process.
Facturador Electrónico Gratuito
TERMFree Electronic Invoicing Tool
SRI free electronic invoicing tool used to generate, electronically sign, send and visualise electronic tax documents under the applicable SRI scheme.
Facturador Gratuito
TERMFree Invoicing Tool
Free DGII technological facility for issuing electronic fiscal receipts, available to taxpayers that meet the defined criteria for using the tool.
Facturador Gratuito
TERMFree Electronic Invoicing Tool
DGI-provided free invoicing tool available within the SFEP environment for eligible taxpayers to issue electronic documents.
Facturador Móvil
TERMFacturador Móvil | Mobile Invoicing App
ARCA mobile invoicing application used for generating electronic comprobantes and managing related customer, product and service information.
Facturador SRI
TERMSRI Invoicing Tool
SRI online invoicing tool used by taxpayers to configure issuer details, manage products or services and issue signed electronic tax documents.
facturation électronique
TERMElectronic Invoicing
Watch-list term for Morocco’s planned electronic invoicing reform, currently under preparation for gradual implementation, with final platform, technical architecture and implementation model to follow official DGI guidance when published.
Facturation électronique
TERMFacturation électronique | Electronic Invoicing / Electronic Billing
Burundian electronic invoicing framework under which invoice data is collected and transmitted electronically to OBR through EBMS and MFE mechanisms.
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.