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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
Регистрация ККТ
TERMRegistration 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
TERMCash 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
TERMRegister 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
TERMRegister 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
TERMRegister 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
TERMRegister 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
TERMRegister 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
TERMTraceability 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
TERMRisky 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)
TERMРозрахунок 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