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

Мінфін

TERM

Міністерство фінансів України | Ministry of Finance of Ukraine

Ukrainian ministry responsible for tax-policy and finance regulations, including regulatory acts relevant to VAT administration, RRO / PRRO documentation and electronic fiscal-document requirements.
Relevance: Tax Policy, Fiscalisation, VAT, Regulatory FrameworkTags / Context: Мінфін, Ministry of Finance, VAT, RRO, PRROPDF page: 324

МКК / КГД

TERM

Мемлекеттік кірістер комитеті | State Revenue Committee

Kazakh abbreviation for the State Revenue Committee, the authority responsible for Kazakhstan’s electronic-invoice system and cash-register data-reporting environment.
Relevance: Tax Authority, e-Invoicing, Online Cash RegisterTags / Context: МКК, SRC, State Revenue Committee, ҚР ҚМ Мемлекеттік кірістер комитетіPDF page: 174

МНС

TERM

Министерство по налогам и сборам Республики Беларусь | Ministry of Taxes and Duties of the Republic of Belarus

Belarusian central tax authority responsible for tax administration, VAT administration, electronic tax services, electronic VAT invoices and control over the use of cash and other payment-acceptance equipment.
Relevance: Tax Authority, VAT, e-Invoicing, Fiscalisation, Digital Tax ServicesTags / Context: МНС, Ministry of Taxes and Duties, tax authority, ЭСЧФ, СККОPDF page: 52

Мобильное приложение ИС ЭСФ

TERM

IS ESF Mobile Application

Mobile application channel for working with ИС ЭСФ electronic invoices and related electronic documents.
Relevance: e-Invoicing, Mobile Tax Services, Digital Tax ServicesTags / Context: mobile application, ИС ЭСФ, ЭСФPDF page: 174

Модель ККМ

TERM

Cash-Register Model

Cash-register model or software solution listed or authorised for use in Kyrgyzstan’s cash-register control environment.
Relevance: Online Cash Register, Device Register, FiscalisationTags / Context: model KKM, реестр ККМ, ККМ онлайнPDF page: 183

Муоинаи техникии ДНХ

TERM

Technical Inspection of Control-Cash Device

Technical inspection process for control-cash devices used to support device compliance, operational reliability and continued use under Tajikistan’s fiscal-control framework.
Relevance: Fiscalisation, Device Maintenance, ComplianceTags / Context: Муоинаи техникии ДНХ, ДНХ, хизматрасонӣ, фискалӣPDF page: 305

МФ / MF

TERM

Министарство финансија / Ministarstvo finansija | Ministry of Finance

Serbian Ministry of Finance responsible for the electronic invoicing framework, fiscal policy and SEF environment.
Relevance: Tax Authority, e-Invoicing, Digital Tax InfrastructureTags / Context: МФ, MF, Министарство финансија, SEF, eFakturaPDF page: 274

Наградна игра

TERM

Prize Game / Receipt Lottery

Consumer incentive mechanism used by the Serbian Узми рачун и победи programme, in which eligible fiscal receipts entered through the application participate in public prize drawings.
Relevance: Receipt Lottery, Consumer Incentive, Fiscal ComplianceTags / Context: наградна игра, receipt lottery, Uzmi račun i pobedi, fiscal receiptPDF page: 274

НАП / NRA

TERM

Национална агенция за приходите | National Revenue Agency

Bulgarian revenue authority responsible for tax administration, fiscal-device supervision, VAT administration and digital tax services.
Relevance: Tax Authority, Fiscalisation, VAT / GST, Digital Tax InfrastructureTags / Context: НАП, NRA, tax administration, fiscal devices, VAT, online servicesPDF page: 70

НДС

TERM

Налог на добавленную стоимость | Value Added Tax / VAT

Belarusian VAT acronym used in domestic VAT administration, VAT reporting, VAT-status checks, electronic VAT invoices and invoice tax fields.
Relevance: VAT, Tax, Invoice Content, e-InvoicingTags / Context: НДС, VAT, ЭСЧФ, налоговая декларация по НДСPDF page: 52

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.