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

Precinto Fiscal

TERM

Fiscal Seal

Fiscal-machine seal used as part of Venezuelan fiscal-machine security and control, protecting the device against unauthorised intervention.
Relevance: Fiscalisation, Fiscal Machine Security, Device ControlTags / Context: precinto fiscal, máquina fiscal, seguridad fiscal, SENIATPDF page: 339

Printer fiskal / Фискални штампач

TERM

Fiscal Printer

Fiscal printer used with an electronic POS system to issue fiscal coupons and support fiscal reporting to the tax administration.
Relevance: Fiscalisation, Device Type, Fiscal ReceiptTags / Context: printer fiskal, fiscal printer, POS, kupon fiskalPDF page: 180

PRO

TERM

Public Revenue Office

English acronym used for the North Macedonian tax authority in English-language fiscalisation and e-invoicing materials.
Relevance: Tax Authority, Fiscalisation, e-Invoicing, Digital Tax ServicesTags / Context: PRO, Public Revenue Office, УЈП, e-ФактураPDF page: 230

Procédure de droit commun

TERM

Standard Procedure

FNE generation procedure using the FNE platform or the FNE mobile application for issuing electronic standardised invoices.
Relevance: e-Invoicing, FNE Generation, Taxpayer PortalTags / Context: procédure de droit commun, plateforme FNE, application mobile FNEPDF page: 167

Procédure par voie de TERNE

TERM

TERNE-Based Procedure

FNE / RNE generation procedure using electronic standardised receipt-issuing terminals for eligible taxpayers and retail environments.
Relevance: Fiscalisation, Electronic Receipt, Terminal IssuanceTags / Context: procédure TERNE, TERNE, RNE, caisse enregistreusePDF page: 167

Produktdeklarasjon

TERM

Product Declaration

Supplier declaration confirming that a cash-register system complies with the Cash Register Systems Act and Cash Register Systems Regulation.
Relevance: Fiscalisation, Cash Register Compliance, Supplier DeclarationTags / Context: produktdeklarasjon, product declaration, kassasystem, SkatteetatenPDF page: 233

Programa de facturação certificado

TERM

Certified Billing Software

Billing software approved or recognised by the Mozambique Tax Authority for issuing invoices and extracting the required billing-data file for tax reporting.
Relevance: Certified Software, e-Reporting, VAT ComplianceTags / Context: programa de facturação certificado, software certificado, SAF-T (Moz), ATPDF page: 219

Programa de faturação certificado

TERM

Certified Invoicing Programme

AT-certified invoicing software used to issue invoices and other fiscally relevant documents in compliance with Portuguese invoicing and fiscal-document rules.
Relevance: Fiscalisation, Certified Software, Invoice IssuanceTags / Context: programa de faturação certificado, certified invoicing software, AT certification, invoicing programmePDF page: 253

Proof of audit

TERM

Proof of Audit

Response generated by the IRS System once audit data has been received and securely stored, used by the secure element to confirm completion of the audit process.
Relevance: Fiscalisation, Audit Confirmation, Secure ElementTags / Context: proof of audit, IRS System, secure element, audit dataPDF page: 268

Proračunski uporabnik

TERM

Budget User

Public-sector budget user registered in the relevant public-sector register and receiving e-invoices through the public-sector e-invoicing framework.
Relevance: B2G e-Invoicing, Public Sector, RecipientTags / Context: proračunski uporabnik, proračunski uporabniki, UJP, UJP eRačun, e-računPDF page: 286

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.