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

Search the reference

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

Ontvanger Curaçao

TERM

Tax Receiver of Curaçao

Curaçao tax-collection authority responsible for tax payments, collection processes and taxpayer-payment administration.

Relevance: Tax Collection, Tax AdministrationTags / Context: Ontvanger Curaçao, tax payments, collectionPDF page: 100

OPD

TERM

Overenie pokladničného dokladu | Cash Register Receipt Verification

Public Financial Administration receipt-verification service used to verify whether a cash-register receipt is recorded in the eKasa system, either by receipt ID or, where the receipt ID is unavailable, by OKP together with cash-register code, issue date and time, sequence number and total amount.

Relevance: Fiscalisation, Receipt Verification, Consumer ControlTags / Context: OPD, Overenie pokladničného dokladu, ID dokladu, OKP, eKasaPDF page: 282

Operator i autorizuar / Овлашћени оператер

TERM

Authorised Operator

Operator authorised to sell, install, maintain or service fiscal electronic equipment, fiscal systems or fiscal electronic software within the Kosovo fiscalisation framework.

Relevance: Fiscalisation, Authorised Provider, Device MaintenanceTags / Context: authorised operator, PEF, SF, SEF, ATKPDF page: 180

Optimal eServices

TERM

Optimal eServices

GRA digital taxpayer-service access environment connected with Optimal RMS and used for online taxpayer-service and tax-management functions.

Relevance: Digital Tax Services, e-Filing, Taxpayer PortalTags / Context: Optimal eServices, GRA eServices, taxpayer accountPDF page: 145

Optimal RMS

TERM

Optimal Revenue Management System

GRA’s revenue-management system supporting online submissions, taxpayer interaction, real-time tax information, tax-status visibility and digital management of tax affairs.

Relevance: Digital Tax Services, Revenue Management, Tax AdministrationTags / Context: Optimal RMS, Optimal Revenue Management System, GRA 2.0PDF page: 145

Organisasjonsnummer

TERM

Organisation Number

Norwegian organisation identifier used to identify legal entities and organisations in tax administration, business registration, EHF addressing and Peppol-related contexts.

Relevance: Business Identification, Tax Administration, e-InvoicingTags / Context: organisasjonsnummer, organisation number, Skatteetaten, EHF, PeppolPDF page: 232

Organisationsnummer

TERM

Organisation Number

Swedish organisation identifier used for companies and other legal entities, including tax registration, VAT registration and dealings with Skatteverket.

Relevance: Business Identifier, Taxpayer IdentifierTags / Context: organisationsnummer, Skatteverket, business identifier, VAT registrationPDF page: 298

Organisme accrédité

TERM

Accredited Body

Accredited certification body authorised to issue certificates for compliant cash-register software or systems.

Relevance: Fiscalisation, Certification, Cash-Register SoftwareTags / Context: organisme accrédité, certificat, logiciel de caissePDF page: 128

ORN

TERM

Online Reference Number

Online reference number used in BURS eServices and BISS procedures for taxpayer online-service processes.

Relevance: Digital Tax Infrastructure, Taxpayer Identification, Taxpayer ServicesTags / Context: ORN, online reference number, taxpayer services, BISSPDF page: 64

ORP

TERM

On-line registračná pokladnica | Online Cash Register

eKasa cash-register model operated by the seller through certified eKasa client cash-register software and protected data storage. The ORP communicates with the eKasa system through the Financial Directorate’s integration interface, creates eKasa data messages and supports receipt issuance under the Slovak eKasa framework.

Relevance: Fiscalisation, Online Cash Register, eKasa ReportingTags / Context: ORP, on-line registračná pokladnica, PPEKK, CHDÚ, integračné rozhranie eKasaPDF page: 283

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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.