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

Тестовая площадка АИС ЭСФ

TERM

AIS ESF Test Platform

Test environment used for training, trial processing or implementation testing of electronic invoices before or during production use of АИС ЭСФ.
Relevance: e-Invoicing, Testing Environment, Digital Tax ServicesTags / Context: test ESF, АИС ЭСФ, electronic invoicePDF page: 183

Тестовый стенд ИС ЭСФ

TERM

IS ESF Test Stand

Test environment referenced for the ИС ЭСФ electronic-invoice information system and used for testing electronic-invoice integration or system functions.
Relevance: e-Invoicing, Testing Environment, System IntegrationTags / Context: test stand, ИС ЭСФ, integration, APIPDF page: 175

ТН ВЭД ЕАЭС

TERM

Commodity Nomenclature of Foreign Economic Activity of the EAEU

Commodity classification code used to determine goods subject to certain traceability and customs / trade-control rules.
Relevance: Product Classification, Traceability, Customs / Tax ControlTags / Context: ТН ВЭД ЕАЭС, прослеживаемые товары, НСПТPDF page: 262

ТСОК

TERM

Технологический сертификат открытого ключа проверки электронной цифровой подписи | Technological Certificate of the Public Key for Verifying an Electronic Digital Signature

Belarusian technical certificate term used in the program-cash-system control environment for electronic-digital-signature verification processes connected with operator-controlled program cash desk data exchange.
Relevance: Fiscalisation, Technical Certificate, Digital SignatureTags / Context: ТСОК, технологический сертификат, ЭЦП, СКО, ОПКСPDF page: 53

ТТД

TERM

Татвар төлөгчийн дугаар | Taxpayer Number / Taxpayer Identification Number

Mongolian taxpayer identification number used by the tax authority to identify taxpayers in tax-administration, taxpayer-registration and eBarimt-related contexts.
Relevance: Tax Identification, Digital Tax Services, eBarimtTags / Context: ТТД, Татвар төлөгчийн дугаар, taxpayer number, taxpayer identification, ТЕГPDF page: 212

Узми рачун и победи

TERM

Take the Receipt and Win

Serbian receipt-lottery / consumer-compliance programme in which eligible fiscal receipts are entered for prize drawings through QR-code scanning or manual receipt-data entry.
Relevance: Receipt Lottery, Consumer Incentive, Fiscal ComplianceTags / Context: Узми рачун и победи, receipt lottery, fiscal receipt, QR codePDF page: 275

УЈП

TERM

Управа за јавни приходи | Public Revenue Office

North Macedonian tax authority responsible for tax administration, fiscalisation, fiscal-equipment registration, electronic tax services and the е-Фактура implementation environment.
Relevance: Tax Authority, Fiscalisation, e-Invoicing, Digital Tax ServicesTags / Context: УЈП, Управа за јавни приходи, PRO, е-Фактура, fiscalisationPDF page: 231

УКД

TERM

Универсальный корректировочный документ | Universal Correction Document

Russian universal correction document used to correct previously issued transfer / invoice-related documents, including in electronic document exchange.
Relevance: e-Invoicing, Correction Document, Electronic Document ExchangeTags / Context: УКД, универсальный корректировочный документ, ЭДО, correction document, УПДPDF page: 262

УКЗ

TERM

Унифицированный контрольный знак | Unified Control Mark

Belarusian goods-marking control mark whose machine-readable information may need to be read by cash equipment or program cash desks and transmitted to SKKO when marked goods are sold.
Relevance: Fiscalisation, Marked Goods, Cash Register DataTags / Context: УКЗ, унифицированный контрольный знак, маркировка, СККОPDF page: 53

УКЭП

TERM

Усиленная квалифицированная электронная подпись | Enhanced Qualified Electronic Signature

Russian qualified electronic signature used for legally significant electronic document exchange and tax-related digital interactions.
Relevance: Authentication, e-Invoicing, Digital Tax ServicesTags / Context: УКЭП, qualified electronic signature, ЭДО, ФНСPDF page: 262

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.