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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

ДРФО

TERM

Державний реєстр фізичних осіб — платників податків | State Register of Individual Taxpayers

Ukrainian state register of individual taxpayers used for tax identification of individuals and administration of individual taxpayer data.

Relevance: Taxpayer Identification, Digital Tax ServicesTags / Context: ДРФО, РНОКПП, ДПСPDF page: 323

е-Даноци

TERM

e-Tax Services

Public Revenue Office electronic tax-services environment used for digital taxpayer interaction and electronic tax administration.

Relevance: Digital Tax Services, Taxpayer Portal, Tax AdministrationTags / Context: е-Даноци, e-Tax, УЈП, PRO, electronic tax servicesPDF page: 230

е-НДС иностранного лица

TERM

е-НДС иностранного лица | e-VAT of a Foreign Person

MNS electronic service for foreign organisations and foreign individual entrepreneurs in the Belarusian VAT environment, used in relation to VAT obligations of non-resident suppliers where the Belarusian foreign-person VAT framework applies.

Relevance: VAT, Non-Resident VAT, Digital Tax ServicesTags / Context: е-НДС иностранного лица, foreign VAT, МНС, electronic servicesPDF page: 51

е-Фактура

TERM

e-Faktura / Electronic Invoice System

North Macedonia’s central electronic invoicing system introduced by the Public Revenue Office and Ministry of Finance, supporting platform-based e-invoice testing, API submission, digital signing, EUID generation, QR data generation and wider implementation during 2026.

Relevance: e-Invoicing, Digital Tax Infrastructure, Invoice ExchangeTags / Context: е-Фактура, e-Faktura, УЈП, API, digital signature, EUID, QR dataPDF page: 230

е-Фактура платформа

TERM

e-Faktura Platform

Central platform environment through which submitted and received test e-invoices can be viewed during the е-Фактура testing phase and through which electronic invoice processes are operated.

Relevance: e-Invoicing, Platform, Digital Tax ServicesTags / Context: е-Фактура платформа, test invoices, УЈП, API interfacePDF page: 230

е-Фискализација

TERM

е-Фискализација | e-Fiscalisation

Republic of Srpska e-fiscalisation framework organised around electronic fiscal devices, approved suppliers, approved fiscal-system operators, taxpayer registration and fiscal-receipt validation.

Relevance: Fiscalisation, Digital Tax InfrastructureTags / Context: Republic of Srpska, e-fiscalisation, EFD, SUF, OFSPDF page: 62

ЕГН

TERM

Единен граждански номер | Unified Civil Number

Bulgarian personal identification number used for citizens in administrative and tax-related identification contexts.

Relevance: Taxpayer Identification, Personal IdentificationTags / Context: EGN, personal identifier, taxpayer identificationPDF page: 69

ЕЕО-ПДВ / EEO-PDV

TERM

Електронска евиденција обрачуна ПДВ-а / Elektronska evidencija obračuna PDV-a | Electronic VAT Calculation Record

Serbian electronic VAT calculation record submitted through SEF for VAT calculation and reporting obligations where applicable.

Relevance: VAT Reporting, e-Reporting, e-Invoicing SupportTags / Context: ЕЕО-ПДВ, EEO-PDV, SEF, ПДВ, VAT recordsPDF page: 273

ЕИК / BULSTAT

TERM

Единен идентификационен код / БУЛСТАТ | Unified Identification Code / BULSTAT

Bulgarian business identification code used for legal entities and other registered persons in business, tax and administrative contexts.

Relevance: Business Identification, Taxpayer IdentificationTags / Context: EIK, BULSTAT, business identifier, registration, tax administrationPDF page: 69

ЕКАФП

TERM

Електронен касов апарат с фискална памет | Electronic Fiscal Memory Cash Register

Bulgarian fiscal-device category consisting of an electronic cash register with fiscal memory for registering and reporting sales.

Relevance: Fiscalisation, Cash Register, Device ControlTags / Context: EКАФП, cash register, fiscal memory, retail salesPDF page: 69

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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.