Facture normalisée
TERMNormalised Invoice
Togolese invoice-control document introduced through the 2015 Finance Law, containing standard invoice elements used to improve invoice recognition, VAT control and transaction documentation.
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
Facture Normalisée
TERMFacture Normalisée | Standardised Invoice
Beninese fiscal invoice containing the ordinary invoice details and DGI security elements generated through the MECeF or e-MECeF framework.
facture normalisée
TERMNormalised Invoice
Standardised Malian invoice used for commercial transactions, containing the mandatory invoice information required by the DGI and secured through a dedicated security device referred to by DGI as a “stick”.
Facture sécurisée
TERMSecured Invoice
Secured invoice introduced as a fiscal-control document for sales and service supplies, using security marking and prescribed invoice-content controls.
FAIA
TERMFichier d’audit informatisé AED | AED Computerised Audit File
Luxembourg SAF-T-based electronic audit-file format used for exporting accounting and tax-relevant data electronically to the AED in the context of tax-control and audit procedures.
Faktur Pajak Elektronik
TERMElectronic Tax Invoice
Electronic VAT tax invoice produced through an application or electronic system determined or provided by DJP.
Faktur Pajak Pengganti
TERMReplacement Tax Invoice
Replacement VAT tax invoice created by a PKP when an e-Faktur contains incorrect or incomplete information.
faktura ustrukturyzowana
TERMStructured Invoice
Polish structured invoice issued, received and stored through KSeF in the logical structure published by the Ministry of Finance and assigned a KSeF number after acceptance.
FAM
TERMFelhőalapú Adóügyi Modul | Cloud-Based Fiscal Module
NAV-operated cloud-based fiscal module used in the cloud-based e-pénztárgép model together with a mobile-device application and connected printer.
FATOORA
TERMFATOORA Platform
ZATCA e-invoicing platform used for taxpayer onboarding, EGS integration, invoice clearance, invoice reporting and technical compliance processes.
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.