ККМ
TERMКонтрольно-кассовая машина | Cash Register Machine
Cash-register machine used to record settlements and issue receipts, including online-KKM devices or software where data transmission is required.
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
ККМ онлайн
TERMКонтрольно-кассовая машина онлайн | Online Cash Register Machine
Online cash-register environment used to register cash or settlement transactions, issue fiscal receipts and transmit transaction data to the tax authority.
ККТ
TERMКонтрольно-кассовая техника | Cash Register Equipment
Russian cash-register equipment used for recording settlements, generating fiscal documents, storing fiscal data in the fiscal storage device and transmitting fiscal documents to the tax authority through an ОФД.
ККТ с передачей данных
TERMCash Register Equipment with Data Transmission
Cash-register equipment operating with electronic transmission of fiscal documents to the tax authority through a fiscal data operator.
КМ
TERMКод маркировки | Marking Code
Product marking code used in the Russian mandatory marking system to identify a specific unit or packaging level of goods subject to marking.
КМТ
TERMКаталог маркированных товаров | Catalogue of Marked Goods
Catalogue within the Честный ЗНАК marking ecosystem containing product cards and descriptions for marked goods.
КПП
TERMКод причины постановки на учёт | Tax Registration Reason Code
Russian tax registration reason code used together with ИНН for organisation identification in tax, invoice and electronic document contexts.
криптомодул
TERMCryptomodule
Security component forming part of the integrated automatic management system together with the GPRS terminal and supporting secure fiscal-equipment communication.
КСА
TERMКассовый суммирующий аппарат | Cash Summing-Up Register
Belarusian cash-register device category used for registering payment transactions, issuing payment documents and operating within the cash-equipment control framework.
Кумитаи андоз
TERMTax Committee
Tajik tax authority responsible for tax administration, VAT administration, control-cash devices, virtual cash desks, fiscal modules, fiscal-data transmission and taxpayer digital services.
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.