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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
Kontrolní hlášení DPH
TERMVAT 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
TERMKoordinierungsstelle 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
TERMCentral 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
TERMKlasifikacija 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
TERMKenya 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
TERMKrajowy 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
TERMNational 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
TERMKuwait 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
TERMKuatia 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
TERMFiscal 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