Folio Fiscal
TERMUUID / Fiscal Folio
Unique identifier of a certified CFDI, used for verification, reference and tax-recognised identification of the electronic fiscal document.
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
Foreign Electronic Services Supplier
TERMForeign Supplier of Electronic Services
Non-resident supplier required to register and account for VAT in South Africa where electronically supplied services fall within the South African VAT rules.
Forgalmazási engedély
TERMDistribution Authorisation
NAV authorisation required before an e-pénztárgép or customer application may be distributed, placed in service and used in Hungary.
Forgalmazási engedélyszám
TERMDistribution Authorisation Number
Number identifying the NAV distribution authorisation granted for an e-pénztárgép or customer-application type.
Forgalmazó
TERMDistributor
Distributor responsible for placing authorised e-pénztárgépek or customer applications on the market under the NAV authorisation framework.
Forma Libre
TERMFree-Form Invoice Format
Venezuelan issuance format used where invoices or fiscal documents are issued on free-form or continuous forms under SENIAT-authorised document rules.
Formato CFE
TERMCFE Format
DGI technical format defining the structure, fields and validation rules for Comprobantes Fiscales Electrónicos.
Formato Comprobante Fiscal Electrónico
TERMElectronic Fiscal Receipt Format
DGII technical format specifying how an e-CF must be prepared in the required electronic structure.
Fournisseur accrédité NACEF
TERMAccredited NACEF Supplier
Supplier accredited for the NACEF fiscal cash-register framework, including participation in the conformity, adaptation or supply process for fiscal cash-register systems.
Fournisseur agréé de DEF
TERMApproved DEF Supplier
Supplier approved in the DRC Facture Normalisée implementation environment to provide approved electronic fiscal devices or related implementation services.
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.