JPK_V7M
TERMMonthly JPK VAT with Declaration
Monthly variant of JPK_VAT with declaration used by taxpayers settling VAT monthly.
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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Search by GFTR term. Use the jurisdiction selector to narrow the results to a country or jurisdiction.
2,867 terms
JPK_WB
TERMJednolity Plik Kontrolny dla wyciągu bankowego | Standard Audit File for Bank Statement
JPK on-demand structure covering bank-statement data submitted to the tax authority when requested.
JShShIR
TERMJismoniy shaxsning shaxsiy identifikatsiya raqami / Жисмоний шахснинг шахсий идентификация рақами | Personal Identification Number of an Individual
Uzbek personal identification number used for identifying individuals in digital public-service, tax-service, SOLIQ mobile application and Tax Free / consumer-service contexts.
JSON
TERMJavaScript Object Notation
Lightweight structured data format used by APIs and digital tax platforms for exchanging fiscal, invoice, receipt or reporting data.
Kamu e-Fatura
TERMPublic e-Invoice
e-Fatura scenario used for invoices issued to public institutions within the Turkish electronic invoicing framework.
KAS
TERMKrajowa Administracja Skarbowa | National Revenue Administration
Polish National Revenue Administration responsible for tax and customs administration, tax control, VAT compliance and digital tax services.
kasa online
TERMOnline Cash Register
Polish online cash register connected to the Central Repository of Cash Registers and used to record sales and transmit fiscal data in accordance with Polish cash-register rules.
kasa rejestrująca w postaci oprogramowania
TERMCash Register in the Form of Software
Software-based cash register permitted for specified sectors and connected to the online cash-register / central repository environment.
kases aparāta tehniskā pase
TERMCash-Register Technical Passport
Technical passport or technical documentation record containing identification, approval, configuration or service information for a cash register or related electronic device.
kases čeks
TERMCash-Register Receipt
Receipt issued by a cash register or cash-register system to confirm payment received for a transaction and serving as a transaction-confirming document.
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.