FDN
TERMFiscal Document Number
Unique fiscal-document identifier generated in the EFRIS environment for fiscal receipts or electronic invoices issued through URA’s fiscal receipting and invoicing solution.
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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Search by GFTR term. Use the jurisdiction selector to narrow the results to a country or jurisdiction.
2,867 terms
FE
TERMFactura Electrónica | Electronic Invoice
Type of DTE used to support the sale of goods and provision of services, generated electronically and digitally signed by the electronic issuer.
FE
TERMFacturação Electrónica | Electronic Invoicing
Angolan electronic-invoicing framework for issuing and communicating invoices and fiscally relevant documents through validated or AGT-provided invoicing software for in-scope taxpayers.
FE
TERMFacturación Electrónica | Electronic Invoicing
Common acronym used in DGII materials for the electronic invoicing process, including certification, free invoicing tool documentation and contingency instructions.
FE
TERMFactura | Electronic Invoice
DTE type used for electronic invoice issuance in El Salvador.
FE-AP
TERMFatura Eletrónica na Administração Pública | Electronic Invoice in Public Administration
Portuguese public-administration electronic invoicing framework for receiving and processing electronic invoices and rectifying documents in public-sector procurement.
FEC
TERMFacture Électronique Certifiée | Certified Electronic Invoice
Burkinabè certified electronic invoice issued through the SECeF framework and used to secure invoice issuance, transaction traceability and tax-administration control.
FEDS
TERMFiscal Electronic Devices
Ghanaian fiscal-device reform direction announced by GRA to support VAT-registered businesses and strengthen VAT compliance.
FEL
TERMFactura Electrónica en Línea | Online Electronic Invoice
Guatemalan electronic-invoicing system operated under the Régimen FEL and used for the issuance and certification of electronic tax documents through SAT tools, authorised certifiers or integrated taxpayer systems.
felhőalapú e-pénztárgép
TERMCloud-Based Electronic Cash Register
Type of e-pénztárgép implemented as an application installed on a mobile device and operating with the NAV-operated cloud-based fiscal module and a connected printer, used in the operating scope allowed for cloud-based e-pénztárgépek.
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.