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

UID-Register

TERM

Unternehmens-Identifikationsnummer-Register | UID-Register

Central Swiss UID register maintained by the Federal Statistical Office for business identification, including publicly searchable business, commercial-register and VAT-register status data.
Relevance: Business Register, Entity Identification, VAT RegisterTags / Context: UID-Register, BFS, UID, MWST-Register, CHEPDF page: 300

UINO / ITA

TERM

Uprava za indirektno / neizravno oporezivanje Bosne i Hercegovine | Indirect Taxation Authority of Bosnia and Herzegovina

State-level indirect taxation authority responsible for VAT, customs, excise duties, road tolls and related indirect-tax administration in Bosnia and Herzegovina.
Relevance: Tax Authority, VAT / GST, Digital Tax InfrastructureTags / Context: UINO, ITA, VAT administration, indirect taxation, e-VATPDF page: 62

UIT

TERM

Cod UIT | Unique Transport Identification Code

Unique code generated by the RO e-Transport system and used to identify declared transport operations under the Romanian goods-transport monitoring framework.
Relevance: e-Reporting, Goods Movement, Transport IdentifierTags / Context: UIT, Cod UIT, RO e-Transport, transport monitoring, ANAFPDF page: 259

UJP

TERM

Uprava Republike Slovenije za javna plačila | Public Payments Administration of the Republic of Slovenia

Slovenian public payments authority responsible for public-sector payment services and the public-sector e-invoicing infrastructure, including UJP eRačun and exchange of e-invoices with budget users.
Relevance: B2G e-Invoicing, Public Payments, Government InfrastructureTags / Context: UJP, Uprava za javna plačila, UJP eRačun, proračunski uporabnikiPDF page: 286

UJPnet B2B

TERM

UJPnet Business-to-Business Interface

Server-to-server interface enabling electronic data exchange between budget users’ information systems and UJP.
Relevance: B2G e-Invoicing, System Integration, UJP ServicesTags / Context: UJPnet B2B, UJP, server-to-server, e-računPDF page: 286

UK VAT e-invoicing mandate

TERM

UK VAT e-invoicing mandate from 2029

UK digital tax reform under which VAT invoices must be issued and received electronically from 2029, with implementation details to follow the government roadmap.
Relevance: e-Invoicing, VAT, Digital Tax TransformationTags / Context: UK e-invoicing, VAT invoice, 2029, HMRC, B2B, B2GPDF page: 327

Unique Invoice Identifier

TERM

Unique Invoice Identifier

Unique number, code or reference assigned to an invoice by the issuer, tax authority or platform for identification, validation, tracking or audit purposes.
Relevance: e-Invoicing, Fiscal Document, IdentificationTags / Context: unique invoice identifier, invoice ID, fiscal code, invoice referencePDF page: 27

unique receipt number

TERM

Unique Receipt Number

Unique number included on EIS receipts and used together with the QR code to verify receipt details.
Relevance: Receipt Verification, e-Invoicing, VAT ControlTags / Context: unique receipt number, QR code, EIS, MRA, receipt verificationPDF page: 198

unitate acreditată pentru service

TERM

Accredited Service Unit

Accredited service unit in the authorised distributor’s network responsible for service and technical support of electronic fiscal cash registers.
Relevance: Fiscalisation, Service Provider, Device MaintenanceTags / Context: unitate acreditată pentru service, AMEF, distribuitor autorizat, servicePDF page: 259

UPO

TERM

Urzędowe Poświadczenie Odbioru | Official Acknowledgement of Receipt

Official electronic acknowledgement confirming receipt or acceptance of a submitted tax file or structured invoice in relevant Polish electronic tax systems, including KSeF and JPK contexts.
Relevance: e-Invoicing, Tax Reporting, Submission AcknowledgementTags / Context: UPO, Urzędowe Poświadczenie Odbioru, KSeF, JPKPDF page: 249

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.