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

ГИС ЭПД

TERM

Государственная информационная система электронных перевозочных документов | State Information System for Electronic Transport Documents

State system for electronic transport documents, receiving electronic transport-document data through accredited operators of electronic transport-document information systems.
Relevance: Electronic Transport Documents, Goods Movement, Digital ReportingTags / Context: ГИС ЭПД, ЭПД, оператор ИС ЭПД, ЭТрНPDF page: 260

ГНС

TERM

Государственная налоговая служба | State Tax Service

Russian abbreviation for the State Tax Service, widely used in Kyrgyz tax-administration, electronic-invoice, ETTN and online-KKM materials.
Relevance: Tax Authority, e-Invoicing, Online Cash RegisterTags / Context: ГНС, Государственная налоговая служба, STSPDF page: 182

Государственный реестр ККМ

TERM

State Register of Cash Registers

State register of cash-register machine models approved for use in Kazakhstan’s cash-register framework.
Relevance: Online Cash Register, Device Approval, FiscalisationTags / Context: государственный реестр ККМ, cash-register model, ККМPDF page: 173

Государственный реестр моделей КСА и СКС

TERM

Государственный реестр моделей (модификаций) кассовых суммирующих аппаратов и специальных компьютерных систем | State Register of Models of Cash Summing-Up Registers and Special Computer Systems

Official Belarusian register of models and modifications of cash summing-up registers and special computer systems permitted for use in Belarus.
Relevance: Fiscalisation, Cash Equipment Approval, Device RegisterTags / Context: государственный реестр моделей, КСА, СКС, кассовое оборудованиеPDF page: 51

ГПРС терминал

TERM

GPRS Terminal

Communication terminal forming part of the fiscal-equipment communication architecture used for electronic exchange of fiscal transaction data with the Public Revenue Office.
Relevance: Fiscalisation, Device Communication, Tax Authority ReportingTags / Context: ГПРС терминал, GPRS terminal, фискална апаратура, УЈПPDF page: 230

ГРП

TERM

Государственный реестр плательщиков Республики Беларусь | State Register of Taxpayers of the Republic of Belarus

Belarusian taxpayer register used for searching publicly available taxpayer-identification information for legal entities, individual entrepreneurs and individuals.
Relevance: Taxpayer Register, Taxpayer Identification, Digital Tax ServicesTags / Context: ГРП, Государственный реестр плательщиков, УНП, taxpayer registerPDF page: 51

Данъчен терминал

TERM

Данъчен терминал | Tax Terminal

Component of a Bulgarian fiscal device that establishes the remote connection to the National Revenue Agency for data transmission.
Relevance: Fiscalisation, Device Communication, Digital Tax InfrastructureTags / Context: tax terminal, remote connection, fiscal device, НАПPDF page: 69

ДДС номер

TERM

Данъчен номер по ДДС | VAT Number

Bulgarian VAT identification number issued for VAT purposes, generally using the BG prefix before the identification number.
Relevance: Taxpayer Identification, VAT / GST, InvoicingTags / Context: VAT identification, BG prefix, invoicing, VIESPDF page: 69

Державний реєстр РРО

TERM

Державний реєстр реєстраторів розрахункових операцій | State Register of RRO

Official register for RRO models maintained within the Ukrainian tax-administration framework and used for inclusion of settlement-transaction registrar models.
Relevance: Fiscalisation, Device Registration, Retail ComplianceTags / Context: Державний реєстр РРО, RRO register, ДПСPDF page: 323

Дифференцированный учет

TERM

Дифференцированный учет реализованных товаров | Differentiated Accounting of Sold Goods

Belarusian cash-equipment requirement for certain transactions, including marked goods, where cash equipment or program cash desks account for item-level goods data and transmit relevant information to SKKO.
Relevance: Fiscalisation, Marked Goods, Cash Register DataTags / Context: дифференцированный учет, маркированные товары, СККО, программная кассаPDF page: 51

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.