Kuponi fiskal i verifikueshëm / Проверљиви фискални купон
TERMVerifiable Fiscal Coupon
Fiscal coupon that can be checked through the verification method supported by the Kosovo fiscalisation environment.
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
kvito kodas
TERMReceipt Code
Receipt-control value generated in the Lithuanian i.EKA fiscalisation process and presented as part of the receipt verification data.
kvito parašas
TERMReceipt Signature
Receipt signature generated through the Lithuanian receipt-signing process and used as part of the control data for the fiscal receipt.
Kvittokontrolldata
TERMReceipt Control Data
Control data produced from receipt data in the Swedish cash-register control environment for fiscal traceability and inspection support.
Ký hiệu hóa đơn
TERMInvoice Symbol
Vietnamese electronic invoice symbol used to identify electronic invoice characteristics, including invoice type, year and e-invoice use category.
Laboratorio abilitato
TERMAuthorised Laboratory
Authorised laboratory involved in verification, testing or technical intervention processes connected with approved telematic recorders.
Landsbesluit fiscale kasregistratiesystemen
TERMNational Decree on Fiscal Cash-Register Systems
Curaçao legal instrument governing fiscal cash-register systems, including obligations for cash-register obligated taxpayers, system sealing, device functioning and receipt issuance through fiscal cash-register systems.
LCD
TERMLarge Corporates Division
Revenue division used to identify VAT-registered large corporates in scope for Phase One of Ireland’s VAT Modernisation implementation from 1 November 2028.
Legal Retention Period
TERMStatutory Retention Period
Legally defined period during which fiscal documents, invoices, receipts, accounting records or electronic data must be retained and made available.
leidžiamų naudoti kasos aparatų ir prekybos automatų modelių sąrašas
TERMList of Approved Cash Register and Vending Machine Models
Official approval-list concept for cash-register and vending-machine models that have passed the required technical evaluation process.
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.