Firma Electrónica Avanzada
TERMAdvanced Electronic Signature
SAR digital-signature service used to authenticate electronically signed documents and support secure digital tax procedures.
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
Firmado de e-CF
TERMe-CF Signing
DGII electronic-invoicing process for digitally signing an electronic fiscal receipt using a valid digital certificate before submission and validation.
Firmenbuch
TERMFirmenbuch | Commercial Register
Austrian commercial register containing registered company information.
FIRS
TERMFederal Inland Revenue Service | Former Federal Inland Revenue Service
Former Nigerian federal tax authority name used in legacy e-invoicing materials, transition-period references and FIRS-branded MBS portal documentation.
FIRSMBS
TERMFederal Inland Revenue Service Merchant Buyer Solution
FIRS-branded name used for the Merchant Buyer Solution e-invoicing environment, referring to the platform used by businesses to integrate, generate, validate, exchange and report electronic invoices.
Fiscaal geheugen
TERMFiscal Memory
Sealed fiscal memory of the fiscal cash-register system used to store prescribed fiscal data, including daily operation data, cash-register identification, CRIB number, turnover-tax rates and Z-report information.
Fiscaal kasregistratiesysteem
TERMFiscal Cash-Register System
Approved fiscal cash-register system used by cash-register obligated taxpayers to issue kassabonnen and store transaction data for tax-control purposes.
Fiscal Code
TERMFiscal Code
Identifier assigned under a fiscalisation or tax-control process to a transaction, receipt, invoice, taxpayer, device, platform event or fiscal message.
Fiscal Data
TERMFiscal Data
Transaction, receipt, invoice, tax, payment, device, closure or reporting data used for fiscal-control, audit, VAT, GST or tax-administration purposes.
Fiscal Device
TERMFiscal Device
General TRA fiscalisation term covering authorised devices or systems used for fiscal receipt, fiscal invoice, sales-data recording and tax-control purposes.
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.