  We present a realization of fracton-elasticity duality purely formulated in
terms of ordinary gauge fields, encompassing standard elasticity and
incommensurate crystals as those describing twisted bilayer graphene,
quasicrystals or more general moir\'e lattices. Our construction comprises a
description of all types of two-dimensional defects: disclinations,
dislocations, discompressions and point-like defects, and takes into account
body forces and impurities. The original form of the duality in terms of tensor
gauge fields is recovered after partial gauge fixing. We identify the coupling
of each type of defect to the dual gauge fields, and from gauge invariance we
derive generalized continuity equations for the defect currents and the
expected mobility restrictions of elasticity defects.
