Електронен фискален бон
TERMЕлектронен фискален бон | Electronic Fiscal Receipt
Bulgarian electronic fiscal receipt generated through eligible fiscal-device or electronic fiscal-memory system contexts under the updated Ordinance N-18 framework.
Flagship reference
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
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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2,867 terms
Електронни услуги на НАП
TERMЕлектронни услуги на НАП | NRA Electronic Services
Bulgarian NRA electronic-service environment used for taxpayer filings, references, payments and other online tax-service functions.
Електронний кабінет
TERMTaxpayer Electronic Cabinet
DПС online taxpayer service used for interaction with tax authorities, access to taxpayer services, VAT services, registers, correspondence, submissions and taxpayer-account information.
електронска контролна трага
TERMElectronic Control Trail
Electronic form of the control print for cash-register receipts, retained by the taxpayer as part of fiscal-receipt control evidence.
Електронски фискални уређај
TERMЕлектронски фискални уређај | Electronic Fiscal Device
Republic of Srpska electronic fiscal-device category used within the e-fiscalisation framework and subject to supplier, approval and registration procedures.
ЕСИР / ESIR
TERMЕлектронски систем за издавање рачуна / Elektronski sistem za izdavanje računa | Electronic System for Issuing Receipts
Hardware or software element approved by the Tax Administration into which the taxpayer enters turnover data and from which the fiscal receipt is issued after interaction with the PFR.
ЕСФП
TERMЕлектронна система с фискална памет | Electronic System with Fiscal Memory
Bulgarian fiscal-device category used for registration and reporting of liquid-fuel sales.
еФактура
TERMeFaktura
Serbian electronic-invoicing portal and service environment associated with SEF access, documentation, XML examples, API documentation and user support.
ЕФУ / EFU
TERMЕлектронски фискални уређај / Elektronski fiskalni uređaj | Electronic Fiscal Device
Hardware and/or software solution used by the fiscalisation taxpayer to issue fiscal receipts and transfer fiscal-receipt data to SUF, composed of one PFR, one or more approved ESIR elements and a secure element issued by the Tax Administration.
ЄДРПОУ
TERMЄдиний державний реєстр підприємств та організацій України | Unified State Register of Enterprises and Organisations of Ukraine
Ukrainian legal-entity identification code used in taxpayer, VAT, invoice, reporting and administrative contexts.
Who is it for
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
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.