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

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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

ОФД

TERM

Оператор фискальных данных | Fiscal Data Operator

Fiscal data operator that collects and transmits online-KKM fiscal data in protected form within Kyrgyzstan’s online cash-register environment, where the operator model applies.

Relevance: Online Cash Register, Fiscal Data Transmission, Digital Tax InfrastructureTags / Context: ОФД, оператор фискальных данных, fiscal data operatorPDF page: 183

Офлайн режим ПРРО

TERM

PRRO Offline Mode

PRRO operating mode used where online communication with the fiscal server is unavailable, relying on reserved fiscal numbers and later synchronisation with the fiscal server.

Relevance: Fiscalisation, PRRO, Offline OperationTags / Context: офлайн режим, ПРРО, діапазон фіскальних номерівPDF page: 324

ПАК / PAK

TERM

Персонализовани аутентификациони код / Personalizovani autentifikacioni kod | Personalised Authentication Code

Code associated with secure-element and taxpayer authentication processes in Serbia’s electronic fiscalisation environment.

Relevance: Fiscalisation, Authentication, Secure ElementTags / Context: ПАК, PAK, authentication code, БЕ, secure elementPDF page: 274

ПДВ

TERM

Податок на додану вартість | Value Added Tax

Ukrainian VAT term used in tax administration, electronic VAT administration, tax invoices, VAT registration and VAT reporting.

Relevance: VAT, Tax AdministrationTags / Context: ПДВ, VAT, СЕА ПДВ, ЄРПН, ПНPDF page: 324

ПДВ / PDV

TERM

Порез на додату вредност / Porez na dodatu vrednost | Value Added Tax

Serbian VAT term used in tax administration, SEF VAT records, fiscal receipts and invoice-related contexts.

Relevance: VAT, Tax Administration, e-Invoicing, FiscalisationTags / Context: ПДВ, PDV, VAT, SEF, fiscal receiptPDF page: 274

ПИБ / PIB

TERM

Порески идентификациони број / Poreski identifikacioni broj | Tax Identification Number

Serbian taxpayer identification number used in tax administration, electronic invoices, fiscalisation and taxpayer identification.

Relevance: Tax Identification, e-Invoicing, FiscalisationTags / Context: ПИБ, PIB, taxpayer identifier, SEF, fiscalisationPDF page: 274

ПИК

TERM

Персонален идентификационен код | Personal Identification Code

Bulgarian personal identification code issued by the National Revenue Agency and used for access to NRA electronic services.

Relevance: Digital Tax Infrastructure, Taxpayer AuthenticationTags / Context: PIK, NRA e-services, authentication, taxpayer servicesPDF page: 70

ПИН

TERM

Персональный идентификационный номер | Personal Identification Number

Kyrgyz personal identification number assigned to individuals and used as the tax identification number for individuals in tax-administration and digital tax-service processes.

Relevance: Tax Identification, Personal Identification, Digital Tax ServicesTags / Context: ПИН, personal identification number, ИНН, taxpayer identificationPDF page: 183

Платежный документ

TERM

Платежный документ | Payment Document

Belarusian cash-equipment document generated by cash equipment or a program cash desk to record a payment transaction under the cash-equipment control framework.

Relevance: Fiscalisation, Fiscal Document, Cash Register DataTags / Context: платежный документ, кассовое оборудование, программная касса, СККОPDF page: 52

ПН

TERM

Податкова накладна | Tax Invoice

Ukrainian VAT tax invoice document registered in ЄРПН and used as a core VAT-documentation instrument for taxable supplies and VAT-credit administration.

Relevance: VAT, Tax Invoice, e-ReportingTags / Context: ПН, податкова накладна, ЄРПН, СЕА ПДВPDF page: 324

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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.