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

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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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Download the GFTR

Get the latest edition of the Global Fiscalisation Terminology Reference, including all current terms and jurisdictional information.

Download GFTR (V1/2026)

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

Search the reference

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

VKR

TERM

Vezana knjiga računov | Pre-Numbered Receipt Book

Official pre-numbered receipt book used for issuing invoices in prescribed cases, with subsequent fiscal verification through the FURS procedure.

Relevance: Fiscalisation, Fallback Issuance, Paper Invoice BookTags / Context: VKR, vezana knjiga računov, FURS, davčno potrjevanje računovPDF page: 286

VMI

TERM

Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos | State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania

Lithuanian tax authority responsible for tax administration, i.MAS, i.SAF, i.VAZ, i.EKA, EDS, cash-register supervision and electronic tax-service infrastructure.

Relevance: Tax Authority, e-Invoicing, e-Reporting, Fiscalisation, Digital Tax ServicesTags / Context: VMI, Valstybinė mokesčių inspekcija, State Tax Inspectorate, tax authorityPDF page: 192

VÖEN

TERM

Vergi Ödəyicisinin Eyniləşdirmə Nömrəsi | Taxpayer Identification Number

Azerbaijani taxpayer identification number used for tax registration, invoicing, electronic services and business-document contexts.

Relevance: Taxpayer Identification, InvoicingTags / Context: VÖEN, taxpayer identifier, tax registration, e-invoice, business documentsPDF page: 46

VRP

TERM

Virtuálna registračná pokladnica | Virtual Registration Cash Register

Virtual registration cash-register service established by the Financial Directorate and provided through Financial Directorate applications or the client environment on the Financial Directorate website.

Relevance: Fiscalisation, Virtual Cash Register, Digital Tax ServicesTags / Context: VRP, virtuálna registračná pokladnica, eKasa, mobilná aplikáciaPDF page: 283

VSCU

TERM

Virtual Sales Control Unit

eTIMS system-to-system integration option using a virtual control-unit package deployed in the taxpayer environment for integration with KRA’s eTIMS system.

Relevance: e-Invoicing, API Integration, FiscalisationTags / Context: VSCU, Virtual Sales Control Unit, eTIMS integrationPDF page: 178

VSDC Certificate

TERM

Virtual Sales Data Controller Certificate

Certificate issued after RRA certification of a VSDC solution or integration arrangement, supporting authorised use of the VSDC integration model in Rwanda’s EBM environment.

Relevance: Fiscalisation, Certification, System IntegrationTags / Context: VSDC Certificate, VSDC integration, RRA certification, EBMPDF page: 266

VSDC solution provider / integrator

TERM

Virtual Sales Data Controller Solution Provider / Integrator

Solution provider or integrator supporting taxpayers that connect their own invoicing, POS or business systems to the RRA EBM environment through the VSDC model.

Relevance: Fiscalisation, Service Provider, System IntegrationTags / Context: VSDC solution provider, VSDC integrator, RRA, EBM integrationPDF page: 266

VSK

TERM

Virðisaukaskattur | Value Added Tax

Icelandic VAT term used in tax administration, invoice content, VAT returns, VAT registration and VAT compliance processes.

Relevance: VAT, Tax Administration, Invoice ContentTags / Context: VSK, Virðisaukaskattur, VAT, SkatturinnPDF page: 153

VSK-númer

TERM

Virðisaukaskattsnúmer | VAT Number

Icelandic VAT registration number used to identify VAT-registered sellers in VAT and invoicing contexts.

Relevance: VAT, Taxpayer Identification, Invoice ContentTags / Context: VSK-númer, VSK númer, virðisaukaskattsnúmer, VAT numberPDF page: 153

VSK-skrá

TERM

Virðisaukaskattsskrá | VAT Register

Icelandic VAT register maintained by Skatturinn for taxpayers registered for VAT, including VAT number registration and VAT-status lookup.

Relevance: VAT, Taxpayer Registration, Digital Tax ServicesTags / Context: VSK-skrá, virðisaukaskattsskrá, VSK-númer, SkatturinnPDF page: 153

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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.