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

Онлайн-касса

TERM

Online Cash Register

Practical Russian term for internet-connected ККТ operating under the fiscal-data transmission framework through an ОФД.
Relevance: Fiscalisation, Online Cash Register, Fiscal Data TransmissionTags / Context: онлайн-касса, ККТ, ОФД, ФН, ФНСPDF page: 261

онлайн-ККМ

TERM

онлайн бақылау-касса машинасы / онлайн контрольно-кассовая машина | Online Cash Register

Online cash-register device or software environment used for monetary settlements and data transmission through a fiscal data operator to state revenue authorities.
Relevance: Online Cash Register, Retail Fiscalisation, Fiscal Data ReportingTags / Context: онлайн-ККМ, online cash register, ККМ, ОФДPDF page: 174

Оператор ИС ЭПД

TERM

Оператор информационной системы электронных перевозочных документов | Electronic Transport Document Information System Operator

Accredited operator providing services for issuing and transmitting electronic transport documents between transport participants and into ГИС ЭПД.
Relevance: Electronic Transport Documents, Service Provider, Goods MovementTags / Context: оператор ИС ЭПД, ГИС ЭПД, ЭПД, ЭТрНPDF page: 261

Оператор фискалног система / OFS

TERM

Оператор фискалног система | Operator of the Fiscal System

Republic of Srpska approved operator role within the e-fiscalisation environment, connected with fiscal-system operation, supplier infrastructure and the fiscalisation-management ecosystem.
Relevance: Fiscalisation, Service Provider, Digital Tax InfrastructureTags / Context: Republic of Srpska, OFS, fiscal-system operator, e-fiscalisationPDF page: 62

Оператор фискальных данных / ОФД

TERM

Fiscal Data Operator

Organisation authorised to receive fiscal data from ККТ, process and store it, and transmit it to the Federal Tax Service.
Relevance: Fiscalisation, Fiscal Data Transmission, Service ProviderTags / Context: ОФД, оператор фискальных данных, ККТ, ФНСPDF page: 261

Оператор ЭДО

TERM

Оператор электронного документооборота | Electronic Document Exchange Operator

Operator providing legally significant electronic document-exchange services, including exchange of invoices, УПД, УКД and other electronic business documents.
Relevance: e-Invoicing, Service Provider, Electronic Document ExchangeTags / Context: оператор ЭДО, ЭДО, электронные документы, УПДPDF page: 261

ОПКС

TERM

Оператор программной кассовой системы | Operator of a Program Cash System

Belarusian operator entity responsible for operation of a program cash system and transfer of cash documents and related data from program cash desks to the SKKO data-processing centre.
Relevance: Fiscalisation, Service Provider, Cash Register ReportingTags / Context: ОПКС, оператор программной кассовой системы, программная касса, ЦОД СККОPDF page: 52

Отзыв ЭСФ

TERM

Withdrawal of Electronic Invoice

ИС ЭСФ action used to withdraw an electronic invoice according to the system’s document-handling rules.
Relevance: e-Invoicing, Document Status, IS ESFTags / Context: отзыв ЭСФ, withdrawal, ИС ЭСФPDF page: 174

Отчёт о регистрации ККТ

TERM

KKT Registration Report

Fiscal report generated during ККТ registration and used to complete or confirm registration of the cash-register equipment in the FNS framework.
Relevance: Fiscalisation, Cash Register Registration, Device ControlTags / Context: отчёт о регистрации ККТ, регистрация ККТ, ФНСPDF page: 262

ОФД

TERM

Оператор фискальных данных | Fiscal Data Operator

Fiscal data operator that receives online cash-register information and transmits registration, change, deregistration and fiscal data to state revenue authorities.
Relevance: Online Cash Register, Fiscal Data Transmission, Digital Tax InfrastructureTags / Context: ОФД, FDO, оператор фискальных данных, online cash registerPDF page: 174

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.