KDV
TERMKatma Değer Vergisi | Value Added Tax
Turkish VAT administered through GİB systems and used in VAT returns, e-Fatura, e-Arşiv Fatura, e-Belge records, invoice data and YN ÖKC fiscal-document contexts.
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
kennitala
TERMNational Identification Number / Company Identification Number
Icelandic personal or legal-entity identification number used for taxpayer, buyer, supplier and public-sector invoice identification.
KM
TERMKäibemaks | Value Added Tax
Estonian value added tax applied under Estonia’s VAT framework and reported through VAT returns and related tax-reporting processes.
KO DJP
TERMKode Otorisasi DJP | DJP Authorisation Code
DJP-issued electronic signature and authorisation code used by taxpayers to sign electronic tax documents in Coretax DJP.
KOBak-portál
TERMKOBak Portal
NAV portal used for requesting commissioning and re-personalisation codes, listing issued codes, listing commissioned online cash registers and e-pénztárgépek, querying online cash-register turnover data and supporting NAV ePénztárgép registration workflows.
Kód pokladnice eKasa klient
TERMeKasa Client Cash Register Code
Unique code assigned to a VRP, ORP or SORP after cash-register registration through the Financial Administration Portal.
Kodi unik i kuponit fiskal / Јединствени код фискалног купона
TERMUnique Fiscal Coupon Code
Unique identifier or code on the fiscal coupon used for identification and verification where supported by the fiscalisation system.
Kontrollenhet
TERMControl Unit
Certified control unit linked to a Swedish cash register and registered with Skatteverket as part of the Swedish cash-register compliance framework.
kontrollente
TERMControl Tape
Control-tape record associated with a cash register or cash-register system and used to support auditability of registered transactions.
Kontrollkod
TERMControl Code
Code generated in the Swedish cash-register control environment for receipt traceability and fiscal control of receipt data.
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.