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.

Download the GFTR

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

Onlayn kargüzarlıq və e-VHF

TERM

Onlayn kargüzarlıq və e-VHF | Online Clerical Work and e-Tax Account Invoice

Official electronic service section of the Internet Tax Administration used in the online and offline electronic invoice workflow.
Relevance: Digital Tax Infrastructure, e-InvoicingTags / Context: online clerical work, e-VHF, e-TAI, e-invoice workflowPDF page: 46

Onlayn-NKM

TERM

Onlayn nazorat-kassa mashinasi / Онлайн назорат-касса машинаси | Online Cash Register

Uzbek online cash-register category used in the fiscalisation system for recording settlements with consumers, generating fiscal receipts and transmitting fiscal data to the tax authority infrastructure.
Relevance: Fiscalisation, Online Cash Register, Receipt ReportingTags / Context: Onlayn-NKM, онлайн-НКМ, nazorat-kassa mashinasi, fiscal modulePDF page: 333

Onlayn-NKM, virtual kassa va fiskal modullar davlat reyestri

TERM

Онлайн-НКМ, виртуал касса ва фискал модуллар давлат реестри | State Register of Online Cash Registers, Virtual Cash Registers and Fiscal Modules

State register used for online cash registers, virtual cash registers, fiscal modules and related service centres authorised for use in Uzbekistan’s online fiscalisation framework.
Relevance: Fiscalisation, Device Registration, Service Centre RegistrationTags / Context: davlat reyestri, Onlayn-NKM, virtual kassa, fiskal modulPDF page: 333

Online E-Invoicing Solution

TERM

Online E-Invoicing Solution

Ready-to-use online POS solution connected to the backend of the Certified Invoicing Management System and used to issue tax invoices and sales receipts.
Relevance: e-Invoicing, POS Systems, Digital PlatformTags / Context: online e-invoicing, POS, CIMS, certified invoicePDF page: 136

Online EBM

TERM

Online Electronic Billing Machine

Web-based RRA EBM service channel used by eligible taxpayers to issue EBM invoices or receipts without using a physical EBM device.
Relevance: Fiscalisation, e-Invoicing, Digital Tax ServicesTags / Context: Online EBM, web-based EBM, RRA, EBM invoicePDF page: 266

Online pénztárgép

TERM

Online Cash Register

Hungarian online cash-register model in which the cash register contains an AEE and maintains a data connection with NAV for fiscal-data transmission.
Relevance: Fiscalisation, Online Cash Register, Retail Tax ControlTags / Context: online pénztárgép, AEE, NAVPDF page: 151

Online portaal / Mijn Aangifte

TERM

Online Portal / My Tax Return

Belastingdienst Curaçao online environment used by taxpayers to access digital tax services and submit tax returns such as omzetbelasting returns.
Relevance: Digital Tax Services, Taxpayer Portal, Tax FilingTags / Context: online portal, Mijn Aangifte, online filing, omzetbelastingPDF page: 100

Online Sales Data Controller

TERM

Online Sales Data Controller

Software module communicating with the Certified Invoicing System or CIMS for the validation and authentication of invoices and receipts.
Relevance: Fiscalisation, Validation, Digital InfrastructureTags / Context: online SDC, sales data controller, CIMS, certified invoicePDF page: 136

Online Számla

TERM

Online Invoice System

NAV online invoice-data reporting system used for invoice-data reporting to NAV and related taxpayer services.
Relevance: e-Invoicing, Invoice Reporting, Digital Tax ServicesTags / Context: Online Számla, invoice-data reporting, NAVPDF page: 151

Online Számlázó

TERM

Online Invoicing Program

NAV online invoicing application available in the Online Számla system for issuing invoices and supporting invoice-data reporting.
Relevance: e-Invoicing, Invoice Issuance, Digital Tax ServicesTags / Context: Online Számlázó, Online Számla, invoicing programPDF page: 151

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.