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

POS Management Portal

TERM

POS Management Portal

EIS portal environment providing access for POS developers and related EIS developer resources.
Relevance: e-Invoicing, POS Integration, Developer PortalTags / Context: POS Management Portal, EIS Portal, POS developer, MRAPDF page: 197

POS SE

TERM

POS Secure Element

Secure Element assigned for operational POS fiscalisation use within the Fiji VMS / EFD environment.
Relevance: Fiscalisation, Security, Device ArchitectureTags / Context: POS SE, POS Secure Element, SE, certificate, SDCPDF page: 122

POS-терминали электронӣ

TERM

Electronic POS Terminal

Electronic POS terminal used in Tajikistan’s digital payment and transaction-control environment together with DNH, virtual cash desks and QR-code payment / identification mechanisms.
Relevance: Fiscalisation, Payment Infrastructure, Transaction ControlTags / Context: POS-терминали электронӣ, POS-терминал, ДНХ, QR-рамзPDF page: 304

Poslovni aplikacijski certifikat za fiskalizaciju

TERM

Business Application Certificate for Fiscalisation

Digital certificate used to electronically sign fiscalisation data and identify the fiscalisation taxpayer during electronic data exchange with the Tax Administration.
Relevance: Fiscalisation, Security, Digital Tax InfrastructureTags / Context: fiscalisation certificate, digital signature, taxpayer identificationPDF page: 98

Post-Audit Model

TERM

Post-Audit Model

Compliance model in which businesses issue and store invoices or fiscal documents directly, with tax authority control applied through later audit, reporting or data-access mechanisms.
Relevance: e-Invoicing, Audit, VAT ComplianceTags / Context: post-audit model, audit model, electronic archiving, tax auditPDF page: 24

potwierdzenie Prezesa GUM

TERM

Confirmation by the President of the Central Office of Measures

Official confirmation for cash-register models issued within the Polish cash-register approval framework before devices are placed on the market and used for fiscal sales recording.
Relevance: Fiscalisation, Cash Register Approval, Fiscal DeviceTags / Context: potwierdzenie Prezesa GUM, GUM, kasa rejestrująca, kasa onlinePDF page: 249

PPEKK

TERM

Programové vybavenie pokladnice eKasa klient | eKasa Client Cash Register Software

Certified cash-register software forming the software core of an ORP or SORP and supporting statutory eKasa functions, including receipt creation, data-message generation and communication with the eKasa environment where applicable.
Relevance: Fiscalisation, Cash Register Software, CertificationTags / Context: PPEKK, programové vybavenie pokladnice eKasa klient, ORP, SORP, CHDÚPDF page: 283

PPF

TERM

Portail Public de Facturation | Public Invoicing Portal

Public platform infrastructure of the administration, centred on the directory and data-concentrator functions in the French reform ecosystem.
Relevance: e-Invoicing, e-Reporting, Digital InfrastructureTags / Context: PPF, Annuaire, Concentrateur de donnéesPDF page: 128

PPN

TERM

Pajak Pertambahan Nilai | Value Added Tax

Indonesian VAT administered by DJP and applied within the framework for taxable goods, taxable services, PKP, Faktur Pajak, e-Faktur and SPT Masa PPN.
Relevance: VAT, Tax Administration, e-InvoicingTags / Context: PPN, Pajak Pertambahan Nilai, VAT, DJPPDF page: 157

PRAL

TERM

Pakistan Revenue Automation Limited

FBR-owned technology organisation and licensed integrator providing integration and tax-automation support for Pakistan’s digital invoicing and tax-administration systems.
Relevance: Digital Tax Infrastructure, Licensed Integrator, Tax AdministrationTags / Context: PRAL, Pakistan Revenue Automation Limited, FBR, licensed integratorPDF page: 236

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.