ATK / PAK
TERMAdministrata Tatimore e Kosovës / Пореска администрација Косова | Tax Administration of Kosovo
Common Albanian and Serbian abbreviations for the Tax Administration of Kosovo.
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
ATO
TERMAustralian Taxation Office
Australian tax authority responsible for GST, business tax administration, Peppol eInvoicing framework oversight and related digital tax services.
atsiskaitymo priemonė
TERMPayment / Settlement Device
Device or solution used in the cash-register and payment/settlement environment connected with i.EKA registration, status changes and fiscal-data transfer.
Átszemélyesítési kód
TERMRe-personalisation Code
NAV-issued code used when an online cash register or e-pénztárgép is re-personalised for another taxpayer or operating context.
attestation de régularité fiscale
TERMTax Compliance Certificate
Moroccan tax-compliance certificate used to evidence a taxpayer’s regular tax position, with online access and request processes linked to DGI digital services.
Attestation individuelle
TERMIndividual Attestation
Publisher-issued attestation used as a compliance proof for a secure cash-register software or system where permitted by the current legal framework.
Attivazione RT
TERMRT Activation
Process by which a telematic recorder is activated and associated with the taxpayer and operating context before being used for corrispettivi telematici.
Audit data
TERMAudit Data
Machine-readable fiscal-invoice data signed with the taxpayer’s private key and accompanied by journal data, transferred from an E-SDC to the IRS System during the audit process.
Audit File
TERMAudit File
Structured file containing accounting, invoice, tax, transaction or fiscal data prepared for tax authority audit, control or reporting purposes.
Audit Package
TERMAudit Package
Structured audit-data package generated or transmitted within the Fiji VMS / EFD audit process.
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.