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
Global Fiscalisation Terminology Reference

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.

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

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

Kontrolní hlášení DPH

TERM

VAT Control Statement

Czech VAT control statement submitted by VAT payers to support VAT control, transaction reporting and tax-administration checks.
Relevance: VAT, Tax Reporting, Digital Tax InfrastructureTags / Context: VAT control statement, DPH, tax reporting, VAT controlPDF page: 104

KoSIT

TERM

Koordinierungsstelle für IT-Standards | Coordination Office for IT Standards

German coordination office responsible for maintaining the XRechnung standard and acting as the German Peppol Authority.
Relevance: e-Invoicing, Technical Standardisation, Peppol GovernanceTags / Context: KoSIT, XRechnung, German Peppol Authority, EN 16931PDF page: 133

központi infrastruktúra

TERM

Central Infrastructure

NAV-operated central infrastructure supporting cloud-based e-pénztárgép operation and e-receipt processing within the eNyugta framework.
Relevance: Fiscalisation, Cloud e-pénztárgép, e-Receipt InfrastructureTags / Context: központi infrastruktúra, felhőalapú e-pénztárgépPDF page: 150

KPD

TERM

Klasifikacija proizvoda po djelatnostima | Classification of Products by Activity

Croatian product and service classification used for classifying products by activity. In the Fiscalisation 2.0 / eRačun context, KPD is relevant where product or service classification data is required for structured invoice, reporting, statistical or transaction-data classification purposes.
Relevance: Product Classification, e-Invoicing, ReportingTags / Context: KPD, Klasifikacija proizvoda po djelatnostima, product classification, service classification, eRačunPDF page: 97

KRA

TERM

Kenya Revenue Authority

Kenyan tax authority responsible for tax administration, eTIMS, taxpayer services, PIN registration, tax compliance and electronic tax-invoice infrastructure.
Relevance: Tax Authority, eTIMS, Fiscalisation, e-InvoicingTags / Context: KRA, Kenya Revenue Authority, Kenyan tax authorityPDF page: 177

KSeF

TERM

Krajowy System e-Faktur | National e-Invoicing System

Polish national e-invoicing platform used to issue, send, receive, store and assign identifying numbers to structured invoices.
Relevance: e-Invoicing, Digital Tax Infrastructure, Clearance / CTCTags / Context: KSeF, Krajowy System e-Faktur, structured invoice, Ministry of FinancePDF page: 249

KSeF 2.0

TERM

National e-Invoicing System 2.0

Current implementation environment of Poland’s National e-Invoicing System, supporting the FA(3) structured-invoice schema, updated API operation, authentication and invoice-handling processes.
Relevance: e-Invoicing, Digital Tax Infrastructure, KSeFTags / Context: KSeF 2.0, FA(3), API KSeF 2.0, KSeFPDF page: 249

KTA

TERM

Kuwait Tax Authority

Administrative reference commonly used for Kuwait’s tax authority function within the Ministry of Finance tax-administration environment.
Relevance: Tax Authority, Digital Tax Services, Monitor ContextTags / Context: KTA, Kuwait Tax Authority, Ministry of Finance, tax administrationPDF page: 181

KuDE

TERM

Kuatia Documento Electrónico | Electronic Document Graphic Representation

Graphic and simplified representation of a DE or DTE, issued in physical or digital visible form and used by the recipient for public consultation through CDC or QR code.
Relevance: e-Invoicing, Customer Representation, VerificationTags / Context: KuDE, Kuatia Documento Electrónico, CDC, Código QR, SIFENPDF page: 242

Kupon fiskal / Фискални купон

TERM

Fiscal Coupon

Fiscal coupon issued through fiscal devices or other electronic devices for the supply of goods or services.
Relevance: Fiscalisation, Fiscal Receipt, VATTags / Context: kupon fiskal, fiscal coupon, PEF, retail salesPDF page: 180

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.