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
Global Fiscalisation Terminology Reference

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.

Download the GFTR

Get the latest edition of the Global Fiscalisation Terminology Reference, including all current terms and jurisdictional information.

Citation

Mészöly, I. (2026). Global Fiscalisation Terminology Reference (GFTR), V1/2026. Available at: fiscalisations.com/gftr

Format

PDF | 143 jurisdictions | 2,877 terms | Open access

Find terms, definitions and jurisdictional usage

Search by GFTR term. Use the jurisdiction selector to narrow the results to a country or jurisdiction.

2,867 terms

aptarnavimo įmonė

TERM

Service Company

Authorised service company involved in the commissioning, connection and maintenance of Lithuanian cash-register systems in the i.EKA fiscalisation environment.
Relevance: Fiscalisation, Service Company, Cash Register CommissioningTags / Context: aptarnavimo įmonė, service company, i.EKA, VMI, cash-register commissioningPDF page: 190

aptarnavimo įmonės parametrai

TERM

Service Company Parameters

Terminal-specific parameters entered by the authorised service company to identify and connect the cash register within the i.EKA environment.
Relevance: Fiscalisation, Registration, i.EKA ConfigurationTags / Context: aptarnavimo įmonės parametrai, service company parameters, i.EKA, cash-register identificationPDF page: 190

ARCA

TERM

Agencia de Recaudación y Control Aduanero | Revenue and Customs Control Agency

Argentine revenue and customs authority responsible for national tax administration, customs control and electronic fiscal-document authorisation services.
Relevance: Tax Authority, e-Invoicing, Fiscalisation, Digital Tax InfrastructureTags / Context: ARCA, tax administration, customs, electronic services, comprobantesPDF page: 36

ARECF

TERM

Acuse de Recibo de e-CF | Acknowledgement of Receipt of e-CF

DGII technical artefact / XSD used for the acknowledgement of receipt of an electronic fiscal receipt.
Relevance: e-Invoicing, Document Control, Recipient ResponseTags / Context: ARECF, acuse de recibo, e-CF, XSDPDF page: 110

ARIADNI

TERM

Former Cyprus Government Gateway / Digital Services Catalogue

Former Cyprus government digital-services catalogue previously referenced in public-sector e-invoicing and government-service access contexts, replaced by gov.cy.
Relevance: Digital Tax Infrastructure, Legacy Digital Platform, B2GTags / Context: ARIADNI, former government gateway, gov.cy, public-sector e-invoicingPDF page: 101

Arka fiskale / Фискална каса

TERM

Fiscal Cash Register

Fiscal cash-register device used to register retail transactions and issue fiscal coupons under Kosovo’s fiscalisation framework.
Relevance: Fiscalisation, Device Type, Retail Transaction ReportingTags / Context: arka fiskale, fiscal cash register, PEF, kupon fiskalPDF page: 179

ARS

TERM

Automatic Response System

Telephone-based electronic tax-invoice issuance channel used where the taxpayer issues an electronic tax invoice through telephone ARS after receiving a security card from the tax office.
Relevance: e-Invoicing, Issuance Channel, Taxpayer ServiceTags / Context: ARS, 전화 ARS, 전자세금계산서, 보안카드PDF page: 289

AS4

TERM

Applicability Statement 4

Secure messaging protocol used in electronic document exchange networks, including Peppol eDelivery implementations.
Relevance: e-Invoicing, Secure Messaging, InteroperabilityTags / Context: AS4, eDelivery, secure messaging, Peppol transportPDF page: 16

ASAN DOC client

TERM

ASAN DOC client

Signing client referenced in the official offline electronic invoice workflow for signing prepared electronic invoice packages before upload.
Relevance: Digital Tax Infrastructure, e-InvoicingTags / Context: document signing, e-invoice package, offline workflow, ASAN DOCPDF page: 45

Asan İmza

TERM

Asan İmza | ASAN Signature / Mobile Signature

Azerbaijani mobile electronic signature used for secure authentication and signing in electronic tax and e-invoicing processes.
Relevance: Digital Tax Infrastructure, e-Invoicing, AuthenticationTags / Context: Asan İmza, mobile signature, authentication, e-taxes, invoice signingPDF page: 45

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

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.