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

ΦΗΜ

TERM

Φορολογικός Ηλεκτρονικός Μηχανισμός | Fiscal Electronic Mechanism

Greek fiscal electronic mechanism category covering approved fiscal devices used in the retail fiscalisation environment and connected with AADE reporting and device-administration processes.
Relevance: Fiscalisation, POS Systems, Digital Tax InfrastructureTags / Context: ΦΗΜ, fiscal electronic mechanism, retail, e-send, ΑΑΔΕPDF page: 139

ΦΠΑ

TERM

Φόρος Προστιθέμενης Αξίας | Value Added Tax

Greek value added tax reflected in invoicing, myDATA transmission, VAT reporting, fiscal-device retail records and AADE tax-administration processes.
Relevance: VAT, Taxation, e-Invoicing, FiscalisationTags / Context: ΦΠΑ, VAT, myDATA, invoice data, AADEPDF page: 139

ΦΤΜ

TERM

Φορολογική Ταμειακή Μηχανή | Fiscal Cash Register

Greek fiscal cash-register category within the fiscal electronic mechanism environment.
Relevance: Fiscalisation, POS Systems, Device CategoryTags / Context: ΦΤΜ, fiscal cash register, ΦΗΜ, ΑΑΔΕPDF page: 139

ААИ

TERM

Андоз аз арзиши иловашуда | Value Added Tax

Tajik VAT acronym used in tax administration, VAT declarations, VAT invoice-register reporting and fiscal-control processes linked to cash-register and virtual-cash-desk use.
Relevance: VAT, Fiscalisation, Tax AdministrationTags / Context: ААИ, андоз аз арзиши иловашуда, Кумитаи андоз, ДНХPDF page: 304

АИС «Учет счетов-фактур»

TERM

Автоматизированная информационная система «Учет счетов-фактур» | Automated Information System for Invoice Accounting

Belarusian MNS information system used in the electronic VAT invoice environment for creating, recording and processing electronic VAT invoice data.
Relevance: e-Invoicing, VAT, Digital Tax InfrastructureTags / Context: АИС Учет счетов-фактур, ЭСЧФ, Портал ЭСЧФ, МНСPDF page: 51

АИС ККО

TERM

Автоматизированная информационная система контроля кассового оборудования | Automated Information System for Cash Equipment Control

Belarusian automated information system associated with cash-equipment control and the display or processing of information on payment documents generated by cash equipment and transmitted through the cash-equipment control environment.
Relevance: Fiscalisation, Cash Equipment Control, Digital Tax InfrastructureTags / Context: АИС ККО, СККО, payment documents, кассовое оборудованиеPDF page: 51

АИС ЭСФ

TERM

Автоматизированная информационная система «Электронный счет-фактура» | Automated Information System for Electronic Invoices

Kyrgyz State Tax Service electronic invoice system used for electronic invoice creation, registration, exchange and related taxpayer operations.
Relevance: e-Invoicing, Digital Tax Infrastructure, Invoice ExchangeTags / Context: АИС ЭСФ, ЭСФ, electronic invoice, ГНСPDF page: 182

АИС ЭТТН

TERM

Автоматизированная информационная система «Электронная товарно-транспортная накладная» | Automated Information System for Electronic Goods-Transport Consignment Notes

Kyrgyz State Tax Service system for electronic goods-transport consignment notes, used for goods-movement documentation in the categories and cases where ETTN obligations apply.
Relevance: e-Reporting, Goods Movement, Digital Tax ControlTags / Context: АИС ЭТТН, ЭТТН, goods movement, ГНСPDF page: 182

Аломати фискалӣ

TERM

Fiscal Mark / Fiscal Sign

Fiscal sign or fiscal mark used as part of the fiscal receipt or transaction-control information generated within Tajikistan’s fiscalisation environment.
Relevance: Fiscalisation, Fiscal Receipt, Receipt VerificationTags / Context: аломати фискалӣ, fiscal sign, расиди ДНХ, чекPDF page: 304

Бақайдгирии ДНХ

TERM

Registration of Control-Cash Device

Operational registration process through which a control-cash device is entered into the authorised cash-register control environment.
Relevance: Fiscalisation, Device Registration, Tax ControlTags / Context: Бақайдгирии ДНХ, ДНХ, феҳристи давлатӣ, Кумитаи андозPDF page: 304

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.