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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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Global Fiscalisation Terminology Reference
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

КЭП

TERM

Квалифицированная электронная подпись | Qualified Electronic Signature

Qualified electronic signature used for legally significant electronic document exchange, electronic transport-document processes and tax-related digital interactions.
Relevance: Authentication, e-Invoicing, Digital Tax ServicesTags / Context: КЭП, УКЭП, электронная подпись, ЭДО, ГИС ЭПДPDF page: 261

ҚР ҚМ Мемлекеттік кірістер комитеті

TERM

State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan

Kazakhstan tax and customs authority responsible for state revenue administration, electronic invoices, online cash-register reporting, taxpayer services and digital tax systems.
Relevance: Tax Authority, e-Invoicing, Online Cash Register, Digital Tax ServicesTags / Context: ҚР ҚМ Мемлекеттік кірістер комитеті, SRC, КГД, МККPDF page: 174

Л-ПФР / LPFR

TERM

Локални процесор фискалних рачуна / Lokalni procesor fiskalnih računa | Local Fiscal Receipt Processor

Local PFR software or hardware component operating at the taxpayer’s location and used to process fiscal receipts, including offline-capable operation where applicable.
Relevance: Fiscalisation, Local Fiscal Processor, Fiscal ReceiptTags / Context: Л-ПФР, LPFR, local PFR, offline operation, БЕPDF page: 274

Личный кабинет АИС ЭСФ

TERM

AIS ESF Personal Account

User account environment in АИС ЭСФ used by taxpayers to issue, receive, search and manage electronic invoices.
Relevance: e-Invoicing, Taxpayer Portal, Digital Tax ServicesTags / Context: личный кабинет, АИС ЭСФ, ЭСФPDF page: 183

Личный кабинет ИС ЭСФ

TERM

IS ESF Personal Account

User account environment in ИС ЭСФ used by system participants to issue, receive, search and manage electronic invoices and related documents.
Relevance: e-Invoicing, Taxpayer Portal, Digital Tax ServicesTags / Context: личный кабинет, ИС ЭСФ, ЭСФPDF page: 174

Личный кабинет налогоплательщика

TERM

Taxpayer Personal Account

State Tax Service taxpayer account used to access digital tax services, including electronic invoice and tax-service functions.
Relevance: Digital Tax Services, Taxpayer Portal, Tax AdministrationTags / Context: личный кабинет налогоплательщика, taxpayer account, ГНС, ЭСФPDF page: 183

Личный кабинет плательщика

TERM

Личный кабинет плательщика | Taxpayer Personal Account

MNS online taxpayer account used by taxpayers to receive tax documents, view account extracts, view payment information, submit electronic applications and access other taxpayer services.
Relevance: Digital Tax Services, Taxpayer PortalTags / Context: личный кабинет плательщика, МНС, налоговые документы, лицевой счётPDF page: 52

ЛНЧ

TERM

Личен номер на чужденец | Personal Number of a Foreigner

Bulgarian identification number used for foreign natural persons in administrative and tax-related contexts.
Relevance: Taxpayer Identification, Personal IdentificationTags / Context: LNCh, foreign individual identifier, taxpayer identificationPDF page: 70

Мамлекеттик салык кызматы

TERM

State Tax Service

Kyrgyz tax authority responsible for tax administration, online cash-register use, electronic invoices, ETTN services, taxpayer services and digital tax systems.
Relevance: Tax Authority, e-Invoicing, Online Cash Register, Digital Tax ServicesTags / Context: Мамлекеттик салык кызматы, STS, ГНС, Салык кызматыPDF page: 183

Маркированные товары

TERM

Marked Goods

Goods subject to Russia’s mandatory product-marking regime, requiring identification marking, circulation reporting through the Честный ЗНАК / ГИС МТ environment and relevant ККТ handling at retail sale.
Relevance: Product Identification, Fiscalisation, TraceabilityTags / Context: маркированные товары, Честный ЗНАК, ГИС МТ, ККТ, ФФДPDF page: 261
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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.