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
Facturation Électronique Certifiée
TERMCertified Electronic Invoicing
Togolese certified electronic-invoicing framework introduced by the 2026 Finance Law for creating, transmitting, receiving and storing certified electronic invoices in accordance with legal and regulatory requirements.
Relevance: e-Invoicing, Fiscalisation, Digital Tax InfrastructureTags / Context: facturation électronique certifiée, OTR, TVA, Loi de finances 2026PDF page: 311
Facturation obligatoire / Mandatory Billing
TERMFacturation obligatoire / Mandatory Billing
Québec sector-specific billing obligation requiring in-scope businesses to issue prescribed customer bills and transmit transaction data through certified sales-recording systems where the mandatory-billing rules apply.
Relevance: Fiscalisation, Receipt Issuance, Digital Tax InfrastructureTags / Context: Québec, mandatory billing, facturation obligatoire, transaction data, customer billPDF page: 78
Facturation obligatoire dans le secteur de la restauration / Mandatory Billing in the Restaurant Sector
TERMFacturation obligatoire dans le secteur de la restauration / Mandatory Billing in the Restaurant Sector
Québec mandatory-billing regime requiring in-scope restaurant establishment operators to transmit transaction data using a certified SEV / SRS designed to communicate with the MEV-WEB / WEB-SRM and to give every customer a bill produced using that system.
Relevance: Fiscalisation, Receipt Issuance, Restaurant SectorTags / Context: restaurant, Québec, SEV, SRS, MEV-WEB, WEB-SRM, billPDF page: 79
Facture / Bill
TERMFacture / Bill
Customer document produced through a certified sales-recording system under Québec mandatory-billing rules in the relevant sectors.
Relevance: Fiscalisation, Receipt Issuance, Document TypeTags / Context: customer bill, mandatory billing, Québec, SEV, SRSPDF page: 79
Facture Certifiée
TERMCertified Invoice
Nigerien certified invoice issued and transmitted through a DGI-certified electronic invoicing system, containing fiscal security and authentication elements used for traceability, verification and tax control.
Relevance: Fiscalisation, e-Invoicing, Fiscal DocumentTags / Context: Facture Certifiée, DGI, SECeF, Code SECeF/DGI, QR codePDF page: 226
Facture électronique
TERMFacture électronique | Electronic Invoice
Burundian electronic invoice issued through the Machine à Facturation Électronique and required in relevant fiscal-document and public-funds procurement contexts.
Relevance: e-Invoicing, Fiscalisation, Fiscal DocumentTags / Context: facture électronique, MFE, OBR, EBMS, transaction documentationPDF page: 73
Facture électronique
TERMFacture électronique | Electronic Invoice
Cameroonian electronic invoice term linked to the real-time taxation reform introduced under the 2026 Finance Law, with detailed operational and technical specifications subject to implementation.
Relevance: e-Invoicing, Document Type, ReformTags / Context: electronic invoice, real-time taxation, developing reform, approved systemsPDF page: 76
facture électronique conforme
TERMCompliant Electronic Invoice
Structured electronic invoice that meets Luxembourg B2G e-invoicing requirements for public procurement and concession contracts and is transmitted through Peppol or the permitted MyGuichet.lu channel.
Relevance: B2G e-Invoicing, Structured Invoice, Public ProcurementTags / Context: facture électronique conforme, e-Facturation, EN 16931, Peppol, MyGuichet.luPDF page: 193
Facture électronique et dématérialisée
TERMElectronic and Dematerialised Invoice
Invoice required for transactions carried out by VAT-taxable persons under Senegal’s 2025 electronic-invoicing reform.
Relevance: e-Invoicing, Fiscal Document, VATTags / Context: facture électronique et dématérialisée, facturation électronique, assujettis, TVAPDF page: 272
facture normalisée
TERMNormalised Invoice
Watch-list term for Mauritania’s planned legal framework for normalised invoicing, intended to structure and regulate invoicing processes and improve transaction transparency and traceability.
Relevance: Invoice-Control Watch-List, VAT, Digital Tax ReformTags / Context: facture normalisée, DGI, TVA, planned reform, transaction traceabilityPDF page: 205
