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

YN ÖKC

TERM

Yeni Nesil Ödeme Kaydedici Cihaz | New Generation Payment Recording Device

Turkish new-generation payment recording device used by VAT taxpayers under the payment-recording-device framework and connected with e-Belge issuance and reporting processes.
Relevance: Fiscalisation, Payment Recording Device, Retail Fiscal DocumentsTags / Context: YN ÖKC, yeni nesil ödeme kaydedici cihaz, GİB, e-BelgePDF page: 318

YN Pompa ÖKC

TERM

New Generation Pump Payment Recording Device

New-generation payment recording device used in fuel-pump environments and subject to GİB’s YN Pompa ÖKC rules and reporting requirements.
Relevance: Fiscalisation, Fuel Retail, Payment Recording DeviceTags / Context: YN Pompa ÖKC, akaryakıt, ÖKC, GİBPDF page: 318

Yolcu Beraberi Eşya e-Fatura

TERM

Traveller-Accompanied Goods e-Invoice

e-Fatura scenario used for traveller-accompanied goods / tax-free export processes within the Turkish e-Fatura framework.
Relevance: e-Invoicing, Export, Tax-Free SalesTags / Context: yolcu beraberi eşya, e-Fatura, GİBPDF page: 318

Z Report / Z-Report

TERM

Z Report

Final daily closure report generated by a cash register, POS system or fiscal device to summarise daily sales and fiscal totals.
Relevance: Fiscalisation, Cash Register, Daily ClosureTags / Context: Z report, daily closure, fiscal totals, end-of-day reportPDF page: 28

Z-rapport

TERM

Z-Report

Daily fiscal report recorded by the fiscal cash-register system and stored in fiscal memory as part of the system’s fiscal control and reporting structure.
Relevance: Fiscalisation, Daily Reporting, Fiscal MemoryTags / Context: Z-report, daily closure, fiscal memory, sales reportingPDF page: 100

Z-отчет

TERM

Z-отчет | Z-Report

Belarusian cash-register closure report referenced in MNS cash-equipment and SKKO monitoring contexts as part of cash-register reporting and control.
Relevance: Fiscalisation, Daily Closure, Cash Register ReportTags / Context: Z-отчет, СККО, кассовое оборудование, КСАPDF page: 53

Zakon o fiskalizaciji transakcija u Federaciji BiH

TERM

Zakon o fiskalizaciji transakcija u Federaciji Bosne i Hercegovine | Law on Fiscalisation of Transactions in the Federation of Bosnia and Herzegovina

Federation framework law establishing transaction fiscalisation, electronic transaction recording, reporting, supervision and fiscalised-document issuance.
Relevance: Fiscalisation, e-Invoicing, Legal FrameworkTags / Context: Federation of BiH, transaction reporting, real-time reporting, ESETPDF page: 62

ZATCA

TERM

Zakat, Tax and Customs Authority | والضريبة الزكاة هيئة والجمارك

Saudi authority responsible for zakat, tax, customs administration, VAT administration and the FATOORA e-invoicing framework.
Relevance: Tax Authority, e-Invoicing, VAT, Digital Tax ServicesTags / Context: ZATCA, الزكاة هيئة والجمارك والضريبة , FATOORAPDF page: 271

Zegel

TERM

Seal

Seal applied to the fiscal cash-register system by a qualified installer or control-authority representative, carrying a unique seal number and supporting device integrity control.
Relevance: Fiscalisation, Device Security, Tamper ProtectionTags / Context: seal, zegelnummer, fiscal cash register, device integrityPDF page: 100

ZFB

TERM

Zentrales Finanzwesen des Bundes | Central Federal Finance Office

Federal body responsible for assigning the Leitweg-ID to federal authorities and contracting authorities connected at federal level.
Relevance: e-Invoicing, Routing, Public Sector InfrastructureTags / Context: ZFB, Leitweg-ID, buyer reference, federal authorities, B2GPDF page: 134

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.