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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Download the GFTR

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

OIB

TERM

Osobni identifikacijski broj | Personal Identification Number

Croatian personal identification number used to identify natural and legal persons in tax, administrative and official records.

Relevance: Taxpayer IdentificationTags / Context: taxpayer identifier, personal identification number, legal entity identifierPDF page: 97

OIZ

TERM

Osobná internetová zóna | Personal Internet Zone

Authorised taxpayer area within the Financial Administration Portal used to access electronic tax services, submit forms, manage authorisations and access eKasa-related functions.

Relevance: Digital Tax Services, Taxpayer Portal, eKasa AdministrationTags / Context: OIZ, Osobná internetová zóna, PFS, eKasa zónaPDF page: 282

ÖKC

TERM

Ödeme Kaydedici Cihaz | Payment Recording Device

Turkish payment recording device used for retail fiscal receipt issuance and fiscal recording under the cash-register / payment-recording-device framework.

Relevance: Fiscalisation, Payment Recording Device, Retail ReceiptTags / Context: ÖKC, ödeme kaydedici cihaz, ÖKC fişi, YN ÖKCPDF page: 318

ÖKC Fişi

TERM

Ödeme Kaydedici Cihaz Fişi | Payment Recording Device Receipt

Turkish receipt issued through an ÖKC or YN ÖKC under the payment-recording-device framework and addressed in GİB guidance on payment-recording-device use.

Relevance: Fiscalisation, Fiscal Receipt, Retail ReceiptTags / Context: ÖKC fişi, ödeme kaydedici cihaz fişi, YN ÖKC, GİBPDF page: 318

ÖKC TSM Merkezi

TERM

Ödeme Kaydedici Cihaz Trusted Service Manager Merkezi | Payment Recording Device TSM Centre

Turkish YN ÖKC infrastructure component through which specified sales, device and report data are transmitted from payment-recording devices to GİB.

Relevance: Fiscalisation, Device Reporting Infrastructure, Digital Tax InfrastructureTags / Context: ÖKC TSM Merkezi, YN ÖKC, GİB, device reportingPDF page: 318

ÖKC üreticisi / yetkili servis

TERM

Payment Recording Device Manufacturer / Authorised Service

Manufacturer or authorised service actor involved in the supply, maintenance, approval or servicing of ÖKC / YN ÖKC devices.

Relevance: Fiscalisation, Device Supplier, ServicingTags / Context: ÖKC üreticisi, yetkili servis, YN ÖKC, GİBPDF page: 318

OKP

TERM

Overovací kód podnikateľa | Entrepreneur Verification Code

Verification code generated by the ORP at the time of receipt creation and printed on the eKasa receipt as a receipt-verification element. In the eKasa integration context, OKP functions as a fingerprint of the PKP value.

Relevance: Fiscalisation, Receipt Verification, Receipt IntegrityTags / Context: OKP, overovací kód podnikateľa, PKP, pokladničný doklad, eKasaPDF page: 282

OmaVero

TERM

MyTax

Finnish Tax Administration electronic service environment used by taxpayers to manage tax matters, including VAT declarations and payments.

Relevance: Digital Tax Services, VAT, Tax ReportingTags / Context: OmaVero, MyTax, Verohallinto, ALV reportingPDF page: 124

ÖNACE

TERM

Österreichische Systematik der Wirtschaftstätigkeiten | Austrian Classification of Economic Activities

Austrian statistical classification of economic activities used for business and statistical classification.

Relevance: Business Identification, Statistical IdentificationTags / Context: ÖNACE, activity classification, business register, statisticsPDF page: 44

Ondernemingsnummer / Numéro d’entreprise / Unternehmensnummer

TERM

Ondernemingsnummer / Numéro d’entreprise / Unternehmensnummer | Enterprise Number

Belgian enterprise number issued through the Crossroads Bank for Enterprises and used for business identification, VAT activation and administrative purposes.

Relevance: Business Identification, Taxpayer IdentificationTags / Context: enterprise identifier, VAT activation, business registration, KBO, BCEPDF 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.