НДС
TERMНалог на добавленную стоимость | Value Added Tax
Russian VAT acronym used in tax administration, invoices, electronic invoices, УПД, УКД, electronic document exchange and fiscal-document contexts.
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
Номер ЭТТН
TERMETTN Number
System-generated number of an electronic goods-transport consignment note, forming part of the document’s required electronic identification.
НӨАТ
TERMНэмэгдсэн өртгийн албан татвар | Value Added Tax
Mongolian VAT acronym used in tax administration, VAT electronic documents, eBarimt receipts, VAT refunds and receipt-lottery contexts.
НӨАТ-ын сугалаа
TERMVAT Lottery / Receipt Lottery
Consumer-incentive mechanism linked to eBarimt receipt registration, allowing eligible registered receipts to participate in lottery draws.
НӨАТ-ын урамшууллын буцаан олголт
TERMVAT Incentive Refund
Mongolia VAT incentive refund mechanism linked to registered eBarimt receipts, designed to encourage consumers to request and register receipts.
НСПТ
TERMНациональная система прослеживаемости товаров | National Goods Traceability System
Russian traceability system for specific imported goods, where traceability is based on batch-level registration and use of РНПТ in invoices, УПД and reporting.
НУЦ РК
TERMНациональный удостоверяющий центр Республики Казахстан | National Certification Authority of the Republic of Kazakhstan
Kazakhstan national certification authority issuing registration certificates used for electronic digital signatures in public and private information systems, including tax-related digital services.
одобрен производител / сервисер
TERMApproved Producer / Repairer
Authorised producer or repairer responsible for functional and technical maintenance of cash registers and fiscal equipment under the North Macedonian fiscalisation framework.
Одобрење ЕСИР производа
TERMApproval of ESIR Product
Tax Administration approval process for ESIR products before use in Serbia’s electronic fiscalisation environment.
Одобрење Л-ПФР производа
TERMApproval of L-PFR Product
Tax Administration approval process for local fiscal receipt processor products before use in Serbia’s electronic fiscalisation environment.
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.