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

Регистрация ККТ

TERM

Registration of Cash Register Equipment

Procedure for registering cash-register equipment with the tax authority before use in settlements.
Relevance: Fiscalisation, Device Registration, KKT LifecycleTags / Context: регистрация ККТ, кабинет ККТ, ФНС, онлайн-кассаPDF page: 262

Реестр ККМ

TERM

Cash Register Register

Register of cash-register models or solutions authorised for use in Kyrgyzstan’s cash-register control environment.
Relevance: Online Cash Register, Device Register, FiscalisationTags / Context: реестр ККМ, KKM register, authorised cash register, ГНСPDF page: 183

Реестр ККТ

TERM

Register of Cash Register Equipment

Federal Tax Service register containing information on ККТ models and manufactured instances authorised for use within the Russian ККТ framework.
Relevance: Fiscalisation, Device Register, Cash Register ApprovalTags / Context: реестр ККТ, ККТ register, ФНС, online cash register modelsPDF page: 262

Реестр ОФД

TERM

Register of Fiscal Data Operators

Federal Tax Service register / list of authorised fiscal data operators permitted to process fiscal data under the ККТ framework.
Relevance: Fiscalisation, Service Provider Register, Fiscal Data TransmissionTags / Context: реестр ОФД, ОФД, оператор фискальных данных, ФНСPDF page: 262

Реестр ФН

TERM

Register of Fiscal Storage Devices

Federal Tax Service register of fiscal storage device models or instances that users may apply in ККТ.
Relevance: Fiscalisation, Fiscal Storage Register, Device ApprovalTags / Context: реестр ФН, фискальный накопитель, ФНС, ККТPDF page: 262

Реєстр платників ПДВ

TERM

Register of VAT Payers

Ukrainian register containing information on persons registered as VAT payers and used for checking VAT-payer registration status and VAT registration information.
Relevance: VAT, Taxpayer Register, Digital Tax ServicesTags / Context: Реєстр платників ПДВ, VAT payer register, VAT registration, ДПСPDF page: 324

Реєстр ПРРО

TERM

Register of Software RRO

Register in which registered PRROs are recorded after processing of registration applications, including registration through form № 1-ПРРО via the fiscal server and Electronic Cabinet processes.
Relevance: Fiscalisation, Software Device RegistrationTags / Context: Реєстр ПРРО, ф. № 1-ПРРО, fiscal number, ПРРО registrationPDF page: 324

Реквизиты прослеживаемости

TERM

Traceability Details

Traceability details included in electronic invoices, correction invoices, УПД and УКД for operations involving goods subject to the national traceability system.
Relevance: Product Traceability, e-Invoicing, Document ContentTags / Context: реквизиты прослеживаемости, РНПТ, УПД, УКД, счёт-фактураPDF page: 262

Ризиковий платник

TERM

Risky Taxpayer

Taxpayer status used in the Ukrainian VAT-risk monitoring framework where taxpayer characteristics meet risk criteria relevant to tax-invoice and adjustment-calculation registration.
Relevance: VAT Control, Risk Monitoring, Taxpayer StatusTags / Context: ризиковий платник, СМКОР, критерії ризиковостіPDF page: 324

РК (ПДВ)

TERM

Розрахунок коригування | Adjustment Calculation

Ukrainian VAT adjustment document used to correct or adjust a registered tax invoice and handled through ЄРПН and VAT electronic-administration processes.
Relevance: VAT, Corrections, e-ReportingTags / Context: РК, розрахунок коригування, ПН, ЄРПНPDF page: 325

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.