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.

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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

Барномаи баҳисобгирии муҳосибӣ бо модули фискалӣ

TERM

Accounting Software with Fiscal Module

Accounting software environment equipped with a fiscal module and used where the Tajik fiscalisation framework permits fiscal-data generation, receipt formation and fiscal-data transmission through approved software infrastructure.
Relevance: Fiscalisation, Accounting Software, Fiscal ModuleTags / Context: барномаи баҳисобгирии муҳосибӣ, модули фискалӣ, хазинаи виртуалӣPDF page: 304

Барномаи сертификатсияшуда

TERM

Certified Programme / Certified Software

Certified software programme used with virtual cash desks or computer systems with fiscal memory for issuing fiscal receipts in paper or electronic form under Tajik fiscal-control procedures.
Relevance: Fiscalisation, Software Compliance, Tax ControlTags / Context: барномаи сертификатсияшуда, хазинаи виртуалӣ, хотираи фискалӣ, ДНХPDF page: 304

БЕ / BE

TERM

Безбедносни елемент / Bezbednosni element | Secure Element

Secure element issued by the Tax Administration and containing the taxpayer’s electronic certificate, used by the PFR to sign fiscal receipts, authenticate data exchange with SUF and preserve fiscal-data integrity.
Relevance: Fiscalisation, Secure Element, Fiscal Receipt SigningTags / Context: БЕ, BE, безбедносни елемент, secure element, digital signature, fiscal receiptPDF page: 273

Безбједносни елемент

TERM

Безбједносни елемент | Secure Element

Republic of Srpska secure element requested and issued within the initial fiscalisation process and used as part of the electronic fiscal-device environment.
Relevance: Fiscalisation, Technical Security, Device ControlTags / Context: Republic of Srpska, secure element, electronic fiscal device, SUFPDF page: 62

БИН

TERM

Бизнес идентификационный номер | Business Identification Number

Kazakhstan business identification number used for legal entities and business registration in state, tax and digital-service systems, including ИС ЭСФ-related taxpayer identification.
Relevance: Tax Identification, e-Invoicing, Digital Tax ServicesTags / Context: БИН, BIN, business identification number, ИС ЭСФ, КГДPDF page: 173

БСО

TERM

Бланк строгой отчётности | Strict Reporting Form

Strict reporting form treated as a fiscal document under the ККТ framework where the law permits or requires BSO treatment for services or specific settlement scenarios.
Relevance: Fiscalisation, Fiscal Document, Receipt SubstituteTags / Context: БСО, ККТ, кассовый чек, фискальный документPDF page: 260

В-ПФР / VPFR

TERM

Виртуелни процесор фискалних рачуна / Virtuelni procesor fiskalnih računa | Virtual Fiscal Receipt Processor

Virtual PFR service operated within the Tax Administration environment for authorised taxpayers using PFR functionality through an online service model.
Relevance: Fiscalisation, Virtual Fiscal Processor, Fiscal ReceiptTags / Context: В-ПФР, VPFR, virtual PFR, ПФР, SUFPDF page: 273

Виртуальная ККМ

TERM

Virtual Cash Register Machine

Software-based cash-register solution used in Kyrgyzstan as part of the online-KKM environment for issuing fiscal receipts and transmitting transaction data.
Relevance: Online Cash Register, Fiscalisation, Software Cash RegisterTags / Context: виртуальная ККМ, virtual KKM, online KKM, fiscal receiptPDF page: 182

Виртуальный склад

TERM

Virtual Warehouse

Digital stock-accounting module associated with Kazakhstan’s electronic invoice and goods-movement control environment.
Relevance: e-Reporting, Goods Control, Digital Tax InfrastructureTags / Context: Виртуальный склад, virtual warehouse, СНТ, ИС ЭСФPDF page: 173

ГИС МТ

TERM

Государственная информационная система мониторинга за оборотом товаров | State Information System for Monitoring Goods Turnover

State information system used in Russia’s mandatory product-marking framework to monitor the circulation of goods subject to identification marking.
Relevance: Product Identification, Traceability, Digital Tax ControlTags / Context: ГИС МТ, Честный ЗНАК, маркировка, код маркировкиPDF page: 260

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.