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

saugos modulio ID

TERM

Security Module ID

Security-module identification number used in the fiscalisation block of Lithuanian receipts and reports.
Relevance: Fiscalisation, Security Module, Receipt DataTags / Context: saugos modulio ID, security module ID, i.EKA, fiscalisation blockPDF page: 192

saugos modulis

TERM

Security Module

Certified hardware component used in the Lithuanian i.EKA cash-register model to sign receipt data, perform cryptographic operations and manage keys and certificates.
Relevance: Fiscalisation, Security, Receipt SigningTags / Context: saugos modulis, security module, receipt data, i.EKAPDF page: 192

SBR

TERM

Sigurnosni broj računa | Invoice Security Number

Federation of Bosnia and Herzegovina invoice security number generated by ESET for an issued invoice to support verification of the relationship between the invoice issuer and the issued document.
Relevance: Fiscalisation, e-Invoicing, Document IdentifierTags / Context: Federation of BiH, security number, invoice identifier, ESETPDF page: 62

SBR

TERM

Standard Business Reporting

Australian digital reporting framework used for business-to-government reporting through standardised digital channels.
Relevance: Digital Tax Infrastructure, Business ReportingTags / Context: SBR, business reporting, government reporting, digital lodgementPDF page: 42

Schematron

TERM

Schematron Rule Validation

Rule-based validation language used to express business rules and content checks for XML invoice or reporting documents.
Relevance: e-Invoicing, Validation, Business RulesTags / Context: Schematron, business rules, XML validation, invoice validationPDF page: 25

Schlussbeleg

TERM

Schlussbeleg | Final Receipt

Austrian final receipt associated with permanent cash-register decommissioning.
Relevance: Fiscalisation, Document Type, DecommissioningTags / Context: final receipt, decommissioning, cash register, RKSVPDF page: 44

Scontrino fiscale

TERM

Fiscal Receipt

Legacy fiscal receipt issued under the previous Italian fiscal-printer / fiscal-meter framework before replacement by the documento commerciale and corrispettivi elettronici regime.
Relevance: Legacy Fiscalisation, Receipt, RetailTags / Context: scontrino fiscale, legacy receipt, misuratore fiscalePDF page: 165

SCT

TERM

Special Consumption Tax

Jamaican consumption tax applied to selected goods and referenced in consumption-tax filing and payment contexts.
Relevance: Tax Reporting, Consumption Taxes, Tax AdministrationTags / Context: SCT, Special Consumption Tax, TAJ, consumption taxesPDF page: 168

SDC

TERM

Sales Data Controller

Component or service used to receive, secure, sign, store, validate or transmit sales data from a POS or sales system.
Relevance: Fiscalisation, Sales Data Control, Transaction SecurityTags / Context: SDC, sales data controller, fiscal controller, sales dataPDF page: 25

SDC ID

TERM

Sales Data Controller Identification

VSDC identification value used in the Smart Invoice / VSDC environment to identify the sales-data-controller component involved in invoice processing.
Relevance: e-Invoicing, Fiscalisation, VSDC IdentificationTags / Context: SDC ID, VSDC, Smart Invoice, invoice dataPDF page: 342

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.