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

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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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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

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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

kasos aparatas su saugos moduliu

TERM

Cash Register with Security Module

Lithuanian i.EKA cash-register type in which the cash register uses a security module for receipt-data signing and data transmission to i.EKA.

Relevance: Fiscalisation, Security Module, Receipt SigningTags / Context: kasos aparatas su saugos moduliu, saugos modulis, i.EKA, receipt dataPDF page: 191

kasos aparatas su virtualia fiskalizacija

TERM

Cash Register with Virtual Fiscalisation

Lithuanian i.EKA cash-register type in which the cash register operates directly with i.EKA virtual fiscalisation for registration of operations and signing of document data.

Relevance: Fiscalisation, Virtual Fiscalisation, i.EKATags / Context: kasos aparatas su virtualia fiskalizacija, virtuali fiskalizacija, i.EKA, receipt signingPDF page: 191

Kasregistratieplichtige

TERM

Cash-Register Obligated Taxpayer

Taxpayer or administration-obliged person required to issue receipts through a fiscal cash-register system for relevant supplies or services.

Relevance: Fiscalisation, Taxpayer Obligation, Receipt IssuanceTags / Context: kasregistratieplichtige, fiscal cash-register obligation, kassabonPDF page: 100

kassa çeki

TERM

kassa çeki | Cash Register Check / Receipt

Azerbaijani cash-register check issued to the buyer for goods, works or services recorded through a control cash register or e-kassa environment.

Relevance: Fiscalisation, Document Type, RetailTags / Context: cash-register receipt, retail receipt, buyer document, e-kassaPDF page: 46

Kassa-identificatienummer

TERM

Cash-Register Identification Number

Unique identification number assigned to a fiscal cash-register system and used to identify the device in administration and control processes.

Relevance: Fiscalisation, Device IdentificationTags / Context: cash-register ID, device identification, fiscal cash registerPDF page: 100

Kassa-ontheffingsnummer

TERM

Cash-Register Exemption Number

Exemption number applied to a cash register where an exemption from the fiscal cash-register obligation has been granted.

Relevance: Fiscalisation, Exemption, Device IdentificationTags / Context: kassa-ontheffingsnummer, exemption number, cash registerPDF page: 100

Kassabon

TERM

Cash-Register Receipt

Receipt required to be issued through a fiscal cash-register system by a cash-register obligated taxpayer for relevant supplies or services.

Relevance: Fiscalisation, Receipt Issuance, Document TypeTags / Context: kassabon, fiscal receipt, fiscal cash registerPDF page: 100

Kassen-Nachschau

TERM

Cash Register Inspection

Germany-specific tax inspection procedure allowing tax authorities to inspect cash-register records and related data without prior notice in relevant business contexts.

Relevance: Fiscalisation, Audit, Tax ControlTags / Context: Kassen-Nachschau, cash-register inspection, DSFinV-K, TSEPDF page: 133

KassenSichV

TERM

Kassensicherungsverordnung | Cash Security Ordinance

German ordinance defining detailed requirements for securing electronic recording systems and digital cash-register records through certified technical security systems.

Relevance: Fiscalisation, Legal Framework, POS SystemsTags / Context: KassenSichV, TSE, cash-register security, § 146a AOPDF page: 133

KBO / BCE

TERM

Kruispuntbank van Ondernemingen / Banque-Carrefour des Entreprises | Crossroads Bank for Enterprises

Belgian enterprise register containing basic data on companies and establishment units and used for enterprise identification.

Relevance: Business Identification, Digital Tax InfrastructureTags / Context: KBO, BCE, enterprise register, business units, company dataPDF page: 55

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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.