File dei corrispettivi
TERMDaily Takings File
Electronic file generated for the transmission of daily corrispettivi (fees) data from the RT, Server-RT or relevant approved procedure to Agenzia delle Entrate.
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
FINA
TERMFinancijska Agencija | Financial Agency
Croatian financial agency providing e-invoice exchange services through the Fina e-Račun environment and operating the Servis eRačun za državu public-sector e-invoicing platform.
Finanční správa České republiky
TERMFinancial Administration of the Czech Republic
Czech tax-administration structure responsible for tax administration, taxpayer services, VAT administration, electronic tax services and digital tax submissions.
FinanzOnline
TERMFinanzOnline
Austrian online tax-administration portal used for tax services, including cash-register and security-device registration functions.
Finvoice
TERMFinvoice
Finnish electronic invoice format published by Finnish banks and widely used in Finnish B2B and B2G e-invoice exchange.
Firma del fichero TBAI
TERMSignature of the TicketBAI File
Electronic signature applied to each TicketBAI file before the invoice image is generated, following the TicketBAI signature policy.
Firma del software de facturación TBAI
TERMSignature of TicketBAI Billing Software
Signature requirement for desktop TicketBAI billing software, applied to the installer and executable file using a recognised code-signing certificate.
Firma digital
TERMDigital Signature
Digital signature mechanism applied to the electronic tax document to support integrity and authenticity.
Firma electrónica
TERMElectronic Signature
Electronic signature applied to an electronic tax document using a valid electronic-signature certificate, supporting authenticity, integrity and legal validity of the electronic document.
Firma electrónica avanzada
TERMAdvanced Electronic Signature
Electronic signature applied to CFE documents, daily reports and response messages to support integrity, authenticity and legal validity in the eFactura framework.
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.