ПУ / PU
TERMПореска управа / Poreska uprava | Tax Administration
Serbian tax authority responsible for tax administration, fiscalisation, electronic fiscal devices, fiscal receipt control and taxpayer digital services.
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
ПУД
TERMПервичный учетный документ | Primary Accounting Document
Primary accounting document used in Kyrgyz electronic document practice, including electronic ПУД forms referenced within the ESF system.
ПФР / PFR
TERMПроцесор фискалних рачуна / Procesor fiskalnih računa | Fiscal Receipt Processor
Hardware or software element approved by the Tax Administration that exchanges data with ESIR and the secure element, analyses turnover data, formats the fiscal receipt, creates the electronic signature, returns the fiscalised receipt to ESIR, stores turnover data and transfers fiscal data to SUF.
ПФР број
TERMPFR Number
Unique PFR receipt number printed on the fiscal receipt, structured as a fiscal metadata element and used for receipt verification, linked-document references and manual entry into the receipt-lottery application.
Регистрационная карточка ККМ
TERMCash-Register Registration Card
Registration card or registration information record associated with a cash register after registration in the Kazakhstan cash-register framework.
Регистрационный номер ККМ
TERMCash-Register Registration Number
Registration number assigned to a cash register within the Kazakhstan cash-register registration framework.
Регистрационный номер ККМ
TERMCash-Register Registration Number
Registration number or identifier assigned to a cash-register device or solution within the Kyrgyz online-KKM registration framework.
Регистрационный номер ККТ
TERMKKT Registration Number
Registration number assigned to cash-register equipment during registration in the FNS ККТ framework.
Регистрационный номер ЭСФ
TERME-Invoice Registration Number
Unique electronic-invoice registration number assigned automatically by ИС ЭСФ after registration of the electronic invoice.
Регистрационный номер ЭСФ
TERME-Invoice Registration Number
Registration number assigned to an electronic invoice after creation or registration in the АИС ЭСФ 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.