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

ЄРПН

TERM

Єдиний реєстр податкових накладних | Unified Register of Tax Invoices

Central register for Ukrainian VAT tax invoices and adjustment calculations, accessed through the Electronic Cabinet and used for registered VAT tax invoices and related corrections.
Relevance: VAT, e-Invoicing, e-Reporting, Tax ControlTags / Context: ЄРПН, Unified Register of Tax Invoices, ПН, РКPDF page: 323

Заявление на регистрационный учет ККМ

TERM

Cash-Register Registration Application

Tax application or registration process used for registering a cash register with the state revenue authority, including online registration through Fiscal Data Operators for online cash registers.
Relevance: Online Cash Register, Registration, FiscalisationTags / Context: заявление, регистрация ККМ, онлайн-ККМ, ОФДPDF page: 173

Заявление о снятии с учета ККМ

TERM

Cash-Register Deregistration Application

Tax application or process used to remove a cash register from registration with the state revenue authority, including deregistration information transmitted through the Fiscal Data Operator.
Relevance: Online Cash Register, Deregistration, FiscalisationTags / Context: снятие с учета ККМ, deregistration, ОФДPDF page: 173

ИИН

TERM

Индивидуальный идентификационный номер | Individual Identification Number

Kazakhstan individual identification number used for individuals in state, tax and digital-service systems, including taxpayer and authorised-user identification.
Relevance: Tax Identification, e-Invoicing, Digital Tax ServicesTags / Context: ИИН, IIN, individual identification number, ИС ЭСФ, КГДPDF page: 173

ИНН

TERM

Идентификационный налоговый номер | Taxpayer Identification Number

Kyrgyz taxpayer identification number used in tax administration, electronic invoice registration and digital tax-service processes.
Relevance: Tax Identification, e-Invoicing, Digital Tax ServicesTags / Context: ИНН, taxpayer identification number, tax ID, ЭСФ, ГНСPDF page: 182

ИНН

TERM

Идентификационный номер налогоплательщика | Taxpayer Identification Number

Russian taxpayer identification number used in tax administration, fiscal documents, electronic document exchange, invoices, УПД, УКД and taxpayer identification.
Relevance: Tax Identification, Fiscalisation, e-InvoicingTags / Context: ИНН, taxpayer identification, ФНС, ККТ, ЭДОPDF page: 260

интегриран автоматски систем за управување

TERM

Integrated Automatic Management System

System for permanent electronic communication with the Public Revenue Office and automatic transmission of fiscal-equipment data, including the GPRS terminal and cryptomodule.
Relevance: Fiscalisation, Device Communication, Tax Authority ReportingTags / Context: интегриран автоматски систем за управување, GPRS terminal, криптомодул, УЈПPDF page: 231

ИС ЭСФ

TERM

Информационная система «Электронные счета-фактуры» | Electronic Invoices Information System

Kazakhstan electronic-invoice information system used to issue, register and exchange electronic invoices and related electronic documents.
Relevance: e-Invoicing, Digital Tax Infrastructure, Invoice ExchangeTags / Context: ИС ЭСФ, ЭСФ, electronic invoices, SRC, КГДPDF page: 174

ИС ЭТТН

TERM

Информационная система «Электронная товарно-транспортная накладная» | Electronic Goods-Transport Consignment Note Information System

Information system used for electronic goods-transport consignment notes in Kyrgyzstan’s tax-administration and goods-movement control environment.
Relevance: e-Reporting, Goods Movement, Digital Tax ControlTags / Context: ИС ЭТТН, ЭТТН, goods movement, ГНСPDF page: 182

Исправленный ЭСФ

TERM

Corrected Electronic Invoice

Electronic invoice used to correct information in a previously issued electronic invoice under the ИС ЭСФ framework.
Relevance: e-Invoicing, Correction Document, IS ESFTags / Context: исправленный ЭСФ, correction, electronic invoicePDF page: 174

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.