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

РК (розрахункова книжка)

TERM

Розрахункова книжка | Settlement Book

Ukrainian settlement book used within the RRO / KОРО framework where settlement transactions are recorded under the applicable cash-register rules.
Relevance: Fiscalisation, Settlement Accounting, RROTags / Context: РК, розрахункова книжка, КОРО, РРОPDF page: 325

РМА

TERM

Рақами мушаххаси андозсупоранда | Taxpayer Identification Number

Tajik taxpayer identification number used in tax registration, tax declarations, electronic tax services and taxpayer identification in dealings with the Tax Committee.
Relevance: Taxpayer Identifier, Digital Tax Services, VATTags / Context: РМА, рақами мушаххаси андозсупоранда, Кумитаи андоз, эъломияPDF page: 305

РНОКПП

TERM

Реєстраційний номер облікової картки платника податків | Registration Number of Taxpayer Account Card

Ukrainian individual taxpayer registration number used for identification of individuals in tax administration and digital tax services.
Relevance: Taxpayer Identifier, Digital Tax ServicesTags / Context: РНОКПП, taxpayer account card number, ДРФОPDF page: 325

РНПТ

TERM

Регистрационный номер партии товара | Registration Number of Goods Batch

Batch registration number assigned to traceable imported goods and reflected in documents and reports for operations involving traceable goods.
Relevance: Product Traceability, Document Identifier, e-InvoicingTags / Context: РНПТ, прослеживаемость товаров, НСПТ, УПДPDF page: 262

РРО

TERM

Реєстратор розрахункових операцій | Registrar of Settlement Transactions

Ukrainian fiscal cash-register or settlement-transaction registration device used for recording retail settlement operations and issuing fiscal cash receipts.
Relevance: Fiscalisation, Retail Transactions, Fiscal ReceiptTags / Context: РРО, cash register, fiscal receipt, settlement transactionsPDF page: 325

РСБ

TERM

Рамзи сабаби баҳисобгирӣ | Reason-for-Registration Code

Registration-related code used in Tajik tax-registration and tax-form contexts to identify the reason or basis for tax registration.
Relevance: Taxpayer Registration, Tax Administration, VATTags / Context: РСБ, рамзи сабаби баҳисобгирӣ, бақайдгирӣ, Кумитаи андозPDF page: 305

РУП ИИЦ

TERM

Республиканское унитарное предприятие «Информационно-издательский центр по налогам и сборам» | Republican Unitary Enterprise “Information and Publishing Centre for Taxes and Duties”

Belarusian state enterprise associated with tax-information services and the cash-equipment control infrastructure, including information handling for SKKO-related data-processing processes.
Relevance: Fiscalisation, Tax Infrastructure, Digital Tax ServicesTags / Context: РУП ИИЦ, Information and Publishing Centre, СККО, ЦОД СККОPDF page: 52

РЯМ

TERM

Рақами ягонаи мушаххас | Unified Identification Number

Unified identification number used in Tajik official tax forms and taxpayer identification contexts together with other registration identifiers.
Relevance: Taxpayer Identifier, Registration, Digital Tax ServicesTags / Context: РЯМ, рақами ягонаи мушаххас, андозсупоранда, бақайдгирӣPDF page: 305

СЕА ПДВ

TERM

Система електронного адміністрування ПДВ | Electronic VAT Administration System

Ukrainian electronic VAT administration system that provides access to VAT electronic-administration information and supports automatic accounting of VAT amounts relevant to registration of tax invoices and adjustment calculations in ЄРПН.
Relevance: VAT, e-Administration, Tax ControlTags / Context: СЕА ПДВ, VAT administration, electronic VAT account, ЄРПНPDF page: 325

Сервис проверки фискального чека

TERM

Fiscal Receipt Verification Service

Digital service used to verify fiscal receipts generated in the online cash-register environment.
Relevance: Online Cash Register, Receipt Verification, Digital Tax ServicesTags / Context: проверка чека, QR code, онлайн-ККМ, фискальный чекPDF page: 175

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.