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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
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Global Fiscalisation Terminology Reference
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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Download the GFTR

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

Download GFTR (V1/2026)
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

Search the reference

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

JPK

TERM

Jednolity Plik Kontrolny | Standard Audit File for Tax

Polish standard audit-file framework for structured electronic reporting of tax and accounting data to the tax administration.
Relevance: SAF-T, e-Reporting, Digital Tax ControlTags / Context: JPK, Jednolity Plik Kontrolny, SAF-T, Ministry of FinancePDF page: 248

JPK na żądanie

TERM

JPK on Request

Set of JPK structures submitted to the tax authority when requested, including accounting books, bank statements, warehouse data, VAT invoices, flat-rate-farmer VAT invoices, tax revenue and expense ledger, and revenue records.
Relevance: SAF-T, Tax Audit, e-ReportingTags / Context: JPK na żądanie, JPK_FA, JPK_KR, JPK_MAG, JPK_WBPDF page: 248

JPK_EWP

TERM

Jednolity Plik Kontrolny dla ewidencji przychodów | Standard Audit File for Revenue Records

JPK on-demand structure covering revenue records submitted to the tax authority when requested.
Relevance: SAF-T, Revenue Records, Tax AuditTags / Context: JPK_EWP, ewidencja przychodów, JPK na żądaniePDF page: 248

JPK_FA

TERM

Jednolity Plik Kontrolny dla faktur VAT | Standard Audit File for VAT Invoices

JPK on-demand structure covering VAT invoices and used when the tax authority requests invoice-related data in the prescribed structured format.
Relevance: SAF-T, Invoice Data, Tax AuditTags / Context: JPK_FA, JPK na żądanie, VAT invoices, JPKPDF page: 248

JPK_FA_RR

TERM

Jednolity Plik Kontrolny dla faktur VAT rolników ryczałtowych | Standard Audit File for Flat-Rate Farmer VAT Invoices

JPK on-demand structure covering VAT RR invoices for flat-rate farmers where the structure applies.
Relevance: SAF-T, VAT RR Invoices, Tax AuditTags / Context: JPK_FA_RR, faktury VAT RR, JPK na żądaniePDF page: 248

JPK_KR

TERM

Jednolity Plik Kontrolny dla ksiąg rachunkowych | Standard Audit File for Accounting Books

JPK on-demand structure covering accounting books and used for structured provision of accounting-ledger data to the tax authority.
Relevance: SAF-T, Accounting Data, Tax AuditTags / Context: JPK_KR, accounting books, JPK na żądanie, JPKPDF page: 248

JPK_MAG

TERM

Jednolity Plik Kontrolny dla magazynu | Standard Audit File for Warehouse

JPK on-demand structure covering warehouse data and used for structured provision of inventory / warehouse information to the tax authority.
Relevance: SAF-T, Warehouse Data, Tax AuditTags / Context: JPK_MAG, warehouse data, JPK na żądanie, JPKPDF page: 248

JPK_PKPIR

TERM

Jednolity Plik Kontrolny dla podatkowej księgi przychodów i rozchodów | Standard Audit File for Tax Revenue and Expense Ledger

JPK on-demand structure covering the tax revenue and expense ledger used by relevant taxpayers.
Relevance: SAF-T, Accounting Data, Tax AuditTags / Context: JPK_PKPIR, PKPiR, JPK na żądanie, JPKPDF page: 248

JPK_V7 / JPK_VAT z deklaracją

TERM

JPK VAT with Declaration

Polish combined VAT record and VAT declaration file submitted electronically for VAT reporting purposes, including monthly and quarterly variants.
Relevance: VAT Reporting, SAF-T, e-ReportingTags / Context: JPK_V7, JPK_VAT z deklaracją, VAT records, declarationPDF page: 248

JPK_V7K

TERM

Quarterly JPK VAT with Declaration

Quarterly variant of JPK_VAT with declaration used by taxpayers settling VAT quarterly.
Relevance: VAT Reporting, SAF-T, e-ReportingTags / Context: JPK_V7K, quarterly VAT, JPK_VAT, declarationPDF page: 248
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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.