OSCU
TERMOnline Sales Control Unit
eTIMS system-to-system integration option for taxpayers whose invoicing systems operate online, enabling API connectivity with KRA’s eTIMS 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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Get the latest edition of the Global Fiscalisation Terminology Reference, including all current terms and jurisdictional information.
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Search by GFTR term. Use the jurisdiction selector to narrow the results to a country or jurisdiction.
2,867 terms
OSE
TERMOperador de Servicios Electrónicos | Electronic Services Operator
SUNAT-authorised operator that validates electronic payment documents submitted by issuers under the SEE-OSE model and returns the CDR validation response.
OSF
TERMOperational Security Framework
Inland Revenue security-review framework for digital service providers seeking to work with Gateway Services and integrate with Inland Revenue digital services.
OTA
TERMالضرائب جهاز | Oman Tax Authority
Omani tax authority responsible for tax administration, VAT administration, taxpayer services, the Tax Portal, e-services and implementation of the Fawtara e-invoicing framework.
OTP
TERMOne-Time Password
Temporary onboarding code generated through the FATOORA Portal and entered into the EGS unit to support CSID issuance or renewal.
OTP / E_billing
TERMOTP / E_billing
DGI electronic-service label appearing in the digital tax-service environment and relevant to Cameroon’s electronic billing / online tax-service context.
Otpremnica
TERMOtpremnica | Delivery Note / Dispatch Note
Federation of Bosnia and Herzegovina document used for goods movement where the transaction-fiscalisation framework requires the movement to be documented.
OTR
TERMOffice Togolais des Recettes | Togolese Revenue Office
Togolese tax and customs authority responsible for tax administration, customs administration, revenue collection, VAT administration, taxpayer services and implementation of the certified electronic-invoicing framework.
OÚD
TERMOsobný účet daňovníka | Taxpayer Personal Account
Individually assigned taxpayer account used for tax-payment allocation and for viewing taxpayer account balances and account items by tax type within Financial Administration electronic services.
Overzichtsregister
TERMPublished Register
Register kept and published by the control authority listing admitted fiscal cash-register systems and qualified installers.
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.