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

Діапазон фіскальних номерів

TERM

Range of Fiscal Numbers

Range of fiscal numbers formed for a PRRO and used for assigning fiscal numbers to settlement documents, including in offline operation where applicable.
Relevance: Fiscalisation, PRRO, Fiscal NumberingTags / Context: діапазон фіскальних номерів, ПРРО, офлайн режимPDF page: 323

Дія.Підпис

TERM

Diia.Signature

Ukrainian Diia electronic-signature service used for signing documents and accessing digital services, including Electronic Cabinet access where supported.
Relevance: Digital Identity, e-Documents, Digital GovernmentTags / Context: Дія.Підпис, Diia.Signature, КЕП, digital signaturePDF page: 323

ДНХ

TERM

Дастгоҳи назоратӣ-хазинавӣ | Control-Cash Device

Tajik control-cash device used for fiscal cash-register equipment applied in the recording of cash and non-cash settlements and the issuance of fiscal receipts under tax-control rules.
Relevance: Fiscalisation, Device Control, Retail Transaction ReportingTags / Context: ДНХ, дастгоҳи назоратӣ-хазинавӣ, Кумитаи андоз, хазинаи виртуалӣPDF page: 304

ДНХ-и насли нав

TERM

Дастгоҳи назоратӣ-хазинавии насли нав | New-Generation Control-Cash Device

New-generation control-cash device used in Tajikistan’s modernised fiscalisation environment for electronic transaction recording, fiscal receipt generation and digital data transmission.
Relevance: Fiscalisation, Online Cash Register, Device ControlTags / Context: ДНХ-и насли нав, ДНХ, ДНХ-и онлайн, фискалӣPDF page: 305

ДНХ-и онлайн

TERM

Дастгоҳи назоратӣ-хазинавии онлайн | Online Control-Cash Device

Online control-cash device used to record cash and non-cash settlements with consumers and transmit transaction data electronically under Tajikistan’s online fiscalisation framework.
Relevance: Fiscalisation, Device Control, Fiscal Data TransmissionTags / Context: ДНХ-и онлайн, дастгоҳи назоратӣ-хазинавии онлайн, Кумитаи андозPDF page: 305

Добављач

TERM

Supplier / Provider

Supplier or approval holder involved in the Serbian eFiscalisation environment for ESIR or L-PFR products and related approval processes.
Relevance: Fiscalisation, Product Approval, Supplier ManagementTags / Context: добављач, supplier, ЕСИР, Л-ПФР, approvalPDF page: 273

Доверенность машиночитаемая / МЧД

TERM

Машиночитаемая доверенность | Machine-Readable Power of Attorney

Machine-readable power of attorney used to authorise representatives in electronic document exchange and electronic transport-document processes where actions are performed on behalf of an organisation.
Relevance: Digital Authorisation, e-Invoicing, Electronic Transport DocumentsTags / Context: МЧД, машиночитаемая доверенность, ЭДО, ГИС ЭПДPDF page: 260

Доказ ишчитавања

TERM

Proof of Audit / Proof of Readout

Confirmation used in the fiscalisation data-transfer process to show that fiscal data retained by the secure element or local environment has been successfully transferred to the Tax Administration.
Relevance: Fiscalisation, Data Transfer, Audit TrailTags / Context: доказ ишчитавања, ишчитавање, SUF, БЕPDF page: 273

Дополнительный ЭСФ

TERM

Additional Electronic Invoice

Electronic invoice used for additional invoice adjustments in the ИС ЭСФ framework.
Relevance: e-Invoicing, Adjustment Document, IS ESFTags / Context: дополнительный ЭСФ, adjustment, electronic invoicePDF page: 173

ДПС

TERM

Державна податкова служба України | State Tax Service of Ukraine

Ukrainian tax authority responsible for tax administration, taxpayer digital services, VAT electronic administration, tax-invoice registration, RRO / PRRO services and fiscal-receipt verification services.
Relevance: Tax Authority, VAT, Fiscalisation, Digital Tax ServicesTags / Context: ДПС, State Tax Service, tax.gov.ua, Електронний кабінет, РРО, ПРРОPDF page: 323

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.