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

Позитивна податкова історія

TERM

Positive Tax History

VAT-monitoring concept used in the Ukrainian risk-monitoring environment to assess taxpayer reliability in the registration of tax invoices and adjustment calculations.
Relevance: VAT Control, Risk Monitoring, Taxpayer StatusTags / Context: позитивна податкова історія, СМКОР, ПН, РКPDF page: 324

Пореска управа Републике Српске

TERM

Пореска управа Републике Српске | Tax Administration of the Republic of Srpska

Entity-level tax administration responsible for the Republic of Srpska e-fiscalisation environment and electronic fiscal-device administration.
Relevance: Tax Authority, Fiscalisation, Digital Tax InfrastructureTags / Context: Republic of Srpska, e-fiscalisation, electronic fiscal devicesPDF page: 62

Портал МНС

TERM

Портал Министерства по налогам и сборам Республики Беларусь | Ministry of Taxes and Duties Portal

Official electronic-service portal of the Belarusian tax authority used for taxpayer services, taxpayer-register searches, tax-payment information, electronic services and access to tax administration functions.
Relevance: Digital Tax Services, Taxpayer Portal, Taxpayer RegisterTags / Context: Портал МНС, portal.nalog.gov.by, электронные сервисы, УНПPDF page: 52

Портал ЭСЧФ

TERM

Портал электронных счетов-фактур | Electronic VAT Invoice Portal

MNS portal used for creating, sending, receiving and processing Belarusian electronic VAT invoices.
Relevance: e-Invoicing, VAT, Tax Authority PortalTags / Context: Портал ЭСЧФ, электронные счета-фактуры, МНС, НДСPDF page: 52

Пошук фіскального чека

TERM

Fiscal Receipt Search

ДПС online service used to search and verify RRO / PRRO fiscal receipts, including receipt verification through fiscal-receipt details and QR-code-based access.
Relevance: Fiscalisation, Receipt Verification, Digital Tax ServicesTags / Context: Пошук фіскального чека, receipt verification, ДПС, QR codePDF page: 324

Проверка фискального чека

TERM

Fiscal Receipt Verification

Digital or online verification process used to check fiscal receipts issued through the online-KKM environment.
Relevance: Online Cash Register, Receipt Verification, Digital Tax ServicesTags / Context: проверка чека, fiscal receipt, ККМ онлайнPDF page: 183

Программная касса

TERM

Программная касса | Program Cash Desk / Software Cash Register

Belarusian software-based cash-register solution used for registering payment transactions, forming payment documents and transmitting required information to the cash-equipment control system.
Relevance: Fiscalisation, Software Cash Register, Online ReportingTags / Context: программная касса, СККО, ОПКС, ЦОД СККОPDF page: 52

Прослеживаемые товары

TERM

Traceable Goods

Goods subject to Russia’s national goods traceability system, with batch-level traceability and РНПТ use in documents and reporting.
Relevance: Product Traceability, Tax Control, e-InvoicingTags / Context: прослеживаемые товары, НСПТ, РНПТ, УПДPDF page: 262

ПРРО

TERM

Програмний реєстратор розрахункових операцій | Software Registrar of Settlement Transactions

Ukrainian software-based fiscalisation solution used to register settlement transactions, interact with the fiscal server and form fiscal documents in electronic form.
Relevance: Fiscalisation, Software Fiscal Device, Retail ComplianceTags / Context: ПРРО, software RRO, fiscal server, electronic fiscal receiptPDF page: 324

ПРРО ДПС

TERM

State Tax Service Software RRO

Free State Tax Service software RRO solution available for taxpayers using software-based fiscalisation.
Relevance: Fiscalisation, Software RRO, Digital Tax ServicesTags / Context: ПРРО ДПС, software RRO, ДПСPDF page: 324

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.