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

ІПН платника ПДВ

TERM

Індивідуальний податковий номер платника ПДВ | Individual VAT Tax Number

Ukrainian individual VAT tax number assigned to a registered VAT payer and used in VAT documentation, VAT-payer register checks and VAT tax-invoice processes.
Relevance: VAT, Taxpayer Identification, Tax InvoiceTags / Context: ІПН платника ПДВ, VAT number, VAT payer, ПН, ЄРПНPDF page: 324

ЈИД / JID

TERM

Јединствени идентификатор / Jedinstveni identifikator | Unique Identifier

Unique identifier associated with the secure element in the Serbian electronic fiscalisation environment.
Relevance: Fiscalisation, Secure Element, IdentifierTags / Context: ЈИД, JID, unique identifier, БЕ, secure elementPDF page: 274

Кабинет ККТ

TERM

Cash Register Equipment Cabinet

FNS online taxpayer cabinet used for ККТ registration, re-registration, deregistration and related cash-register equipment interactions.
Relevance: Fiscalisation, Cash Register Registration, Digital Tax ServicesTags / Context: кабинет ККТ, регистрация ККТ, ФНС, онлайн-кассаPDF page: 260

Кабинет налогоплательщика

TERM

Taxpayer Cabinet

Kazakhstan taxpayer online service environment used for electronic tax services and taxpayer interaction with the State Revenue Committee.
Relevance: Digital Tax Services, Taxpayer Portal, Tax AdministrationTags / Context: Кабинет налогоплательщика, taxpayer cabinet, КГД, SRCPDF page: 174

Кассовое оборудование

TERM

Кассовое оборудование | Cash Equipment

Belarusian official cash-equipment category covering equipment used for accepting means of payment and issuing payment documents under the cash-equipment control framework.
Relevance: Fiscalisation, Cash Register, Payment AcceptanceTags / Context: кассовое оборудование, СККО, КСА, программная кассаPDF page: 52

КЕП

TERM

Квалифициран електронен подпис | Qualified Electronic Signature

Qualified electronic signature used for access to Bulgarian electronic tax services and submission of electronic documents.
Relevance: Digital Tax Infrastructure, Authentication, Electronic FilingTags / Context: QES, electronic signature, authentication, electronic filingPDF page: 70

КЕП

TERM

Кваліфікований електронний підпис | Qualified Electronic Signature

Ukrainian qualified electronic signature used for access to the private part of the Electronic Cabinet, electronic taxpayer submissions and authentication of electronic documents.
Relevance: Digital Identity, e-Reporting, e-DocumentsTags / Context: КЕП, electronic signature, Electronic Cabinet, Дія.ПідписPDF page: 324

КИ

TERM

Код идентификации | Identification Code

Product identification code used within the mandatory marking framework to identify a marked goods item or package and carried in the Data Matrix marking code.
Relevance: Product Identification, Marking, TraceabilityTags / Context: КИ, код идентификации, код маркировки, Data Matrix, Честный ЗНАКPDF page: 261

ККМ

TERM

бақылау-касса машинасы / контрольно-кассовая машина | Cash Register Machine

Cash-register machine used for monetary settlements and, where connected online, linked to the fiscal-data reporting environment.
Relevance: Online Cash Register, Fiscalisation, Retail Tax ControlTags / Context: ККМ, cash register machine, онлайн-ККМ, ОФДPDF page: 174

ККМ

TERM

Контрольно-кассовая машина | Cash-Control Machine

Russian-derived legacy abbreviation used in Tajik tax-administration materials for cash-control machines, relevant as secondary terminology alongside the Tajik ДНХ terminology.
Relevance: Fiscalisation, Device Control, Legacy TerminologyTags / Context: ККМ, cash-control machine, ДНХ, Кумитаи андозPDF page: 305

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.