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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

ΙδιοΠάροχος

TERM

Self-Provider

AADE electronic-issuance option under which an entity issues and transmits documents through its own approved or registered electronic issuance arrangement.

Relevance: e-Invoicing, Provider Model, Digital Tax InfrastructureTags / Context: ΙδιοΠάροχος, self-provider, myDATA, electronic issuancePDF page: 138

ΚΕΔ

TERM

Κέντρο Διαλειτουργικότητας | Interoperability Centre

Greek interoperability centre used in the public-sector e-invoicing environment for electronic interfaces and routing of e-invoice data to public recipients.

Relevance: e-Invoicing, B2G, InteroperabilityTags / Context: ΚΕΔ, Interoperability Centre, GSIS, public-sector e-invoicing, web servicesPDF page: 138

ΜΑΡΚ / MARK

TERM

Μοναδικός Αριθμός Καταχώρησης | Unique Registration Number

Unique registration number assigned by AADE / myDATA to valid transmitted document data and used as a core myDATA document identifier.

Relevance: e-Invoicing, e-Reporting, Document IdentifierTags / Context: ΜΑΡΚ, MARK, unique registration number, myDATA, document transmissionPDF page: 138

Μητρώο Μέσων Πληρωμών

TERM

Payment Means Register

Greek AADE register for payment means, used in the POS / cash-system interconnection framework.

Relevance: Fiscalisation, POS Systems, Payment ControlTags / Context: payment means register, POS, cash systems, AADEPDF page: 138

ΟΠΣΔΠ

TERM

Ολοκληρωμένο Πληροφοριακό Σύστημα Δημοσιονομικής Πολιτικής | Integrated Information System for Fiscal Policy

Greek public-finance information system used for payment handling of electronic invoices for central-administration contracts charged to the ordinary budget.

Relevance: e-Invoicing, B2G, Public Finance InfrastructureTags / Context: ΟΠΣΔΠ, public finance, electronic invoice payment, GSISPDF page: 138

Πάροχος Υπηρεσιών Ηλεκτρονικής Έκδοσης Στοιχείων

TERM

Provider of Electronic Document Issuance Services

AADE provider category connected with certified electronic issuance of documents and automatic real-time transmission of issued document data to myDATA.

Relevance: e-Invoicing, Provider Certification, Digital Tax InfrastructureTags / Context: provider, ΥΠΑΗΕΣ, electronic issuance, myDATA, ΑΑΔΕPDF page: 139

ΠΣΦΗΜ

TERM

Πληροφοριακό Σύστημα Φορολογικών Ηλεκτρονικών Μηχανισμών | Information System of Fiscal Electronic Mechanisms

Greek information system for fiscal electronic mechanisms, used in administration, checking and electronic communication of fiscal devices.

Relevance: Fiscalisation, POS Systems, Digital Tax InfrastructureTags / Context: ΠΣΦΗΜ, ΦΗΜ, e-send, fiscal electronic mechanisms, ΑΑΔΕPDF page: 139

Σύνοψη παραστατικού

TERM

Document Summary

Summary of document data transmitted to myDATA for updating AADE electronic books and supporting tax-data processing.

Relevance: e-Reporting, e-Invoicing, myDATATags / Context: document summary, myDATA, invoice data, electronic booksPDF page: 139

Τμήμα Φορολογίας

TERM

Tax Department

Cyprus tax authority under the Ministry of Finance, responsible for tax administration, VAT administration, tax filing services and taxpayer services.

Relevance: Tax Authority, VAT, Digital Tax InfrastructureTags / Context: Tax Department, Ministry of Finance, VAT, TAXISnet, Tax For AllPDF page: 101

ΥΠΑΗΕΣ

TERM

Υπηρεσίες Παρόχου Ηλεκτρονικής Έκδοσης Στοιχείων | Electronic Document Issuance Provider Services

Greek AADE provider-services term used in the licensing and compliance environment for software and services supporting electronic issuance of documents and myDATA transmission.

Relevance: e-Invoicing, Provider Certification, Digital Tax InfrastructureTags / Context: ΥΠΑΗΕΣ, certified provider, electronic issuance, myDATA, ΑΑΔΕPDF page: 139

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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.