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

сервисен центар на производителот

TERM

Manufacturer Service Centre

Manufacturer service centre involved in electronic registration and approval exchange for fiscal cash-register systems with the Public Revenue Office.
Relevance: Fiscalisation, Device Registration, Service ProviderTags / Context: сервисен центар на производителот, manufacturer service centre, fiscal equipment registration, УЈПPDF page: 231

сертификат за потпишување

TERM

Signing Certificate

Registered certificate used for signing within the е-Фактура system, required for creating and verifying digitally signed e-invoice data during API-based e-invoice submission.
Relevance: e-Invoicing, Digital Signature, AuthenticationTags / Context: сертификат за потпишување, signing certificate, е-Фактура, APIPDF page: 231

СЕФ / SEF

TERM

Систем електронских фактура / Sistem elektronskih faktura | Electronic Invoice System

Serbia’s national electronic invoicing system used for sending, receiving, recording, processing and storing electronic invoices.
Relevance: e-Invoicing, Digital Tax Infrastructure, Invoice TransmissionTags / Context: СЕФ, SEF, electronic invoice system, eFaktura, Ministry of FinancePDF page: 275

Систем за управљање фискализацијом / SUF

TERM

Систем за управљање фискализацијом | Fiscalisation Management System

Republic of Srpska fiscalisation-management system used for fiscalisation data access, fiscalisation-process support and interaction with approved users in the e-fiscalisation environment.
Relevance: Fiscalisation, Digital Tax InfrastructureTags / Context: Republic of Srpska, SUF, fiscalisation data, taxpayer portalPDF page: 62

Системаи ягонаи иттилоотии андоз

TERM

Unified Tax Information System

Tajik tax information system receiving data from virtual cash desks and online control-cash devices for tax administration and fiscal-control purposes.
Relevance: Fiscalisation, Digital Tax Infrastructure, e-ReportingTags / Context: Системаи ягонаи иттилоотии андоз, хазинаи виртуалӣ, ДНХ-и онлайнPDF page: 305

Системаҳои компютерӣ дорои хотираи фискалӣ

TERM

Computer Systems with Fiscal Memory

Computer systems equipped with fiscal memory and used together with certified programmes or virtual-cash-desk mechanisms for recording transactions and issuing receipts.
Relevance: Fiscalisation, Software Compliance, Fiscal MemoryTags / Context: системаҳои компютерӣ, хотираи фискалӣ, хазинаи виртуалӣPDF page: 305

СККО

TERM

Система контроля кассового оборудования | Cash Equipment Control System

Belarusian tax-control system used for receiving and monitoring information from cash equipment, including information on sales revenue processed through cash equipment.
Relevance: Fiscalisation, Cash Register Reporting, Tax ControlTags / Context: СККО, cash equipment control system, МНС, кассовое оборудованиеPDF page: 52

СКО

TERM

Средство контроля оператора | Operator Control Device

Control device used in the program-cash-system environment by the operator of a program cash system for interaction with program cash desks and the SKKO data-processing centre.
Relevance: Fiscalisation, Operator Control Device, Program Cash SystemTags / Context: СКО, средство контроля оператора, ОПКС, программная касса, ЦОД СККОPDF page: 53

СМКОР

TERM

Система моніторингу відповідності податкових накладних / розрахунків коригування критеріям оцінки ступеня ризиків | Risk-Criteria Compliance Monitoring System for Tax Invoices and Adjustment Calculations

Ukrainian automated VAT-control system that analyses tax invoices and adjustment calculations against risk criteria and supports monitoring or suspension of VAT-document registration where risk indicators are detected.
Relevance: VAT Control, Risk Monitoring, Tax Invoice RegistrationTags / Context: СМКОР, ПН, РК, risk criteria, VAT monitoringPDF page: 325

СНТ

TERM

Сопроводительная накладная на товары | Accompanying Consignment Note for Goods

Electronic goods-accompanying document used in Kazakhstan’s digital goods-movement control environment and linked with the ИС ЭСФ ecosystem.
Relevance: e-Reporting, Goods Movement, Digital Tax ControlTags / Context: СНТ, accompanying consignment note, goods movement, ИС ЭСФPDF 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.