УНП
TERMУчетный номер плательщика | Taxpayer Account Number
Belarusian taxpayer identification number used to identify taxpayers in MNS systems, taxpayer-register searches, tax payments, electronic services and tax documents.
Flagship reference
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
Why the GFTR matters
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
УПД
TERMУниверсальный передаточный документ | Universal Transfer Document
Russian universal transfer document used as a combined primary accounting and tax-documentation format, including in electronic document exchange and traceability operations.
Участник АИС ЭСФ
TERMAIS ESF Participant
Taxpayer or authorised user participating in the electronic invoice information system for issuing, receiving or managing electronic invoices.
Участник АИС ЭТТН
TERMAIS ETTN Participant
Taxpayer, sender, recipient, carrier or authorised user participating in the electronic goods-transport consignment-note system.
Участник ИС ЭСФ
TERMIS ESF Participant
Person or taxpayer participating in the ИС ЭСФ environment under the system-use agreement for electronic invoices.
ФД
TERMФискальный документ | Fiscal Document
Fiscal document generated by ККТ under the Russian cash-register framework, including receipts, reports and other fiscal document types structured according to ФФД.
Феҳристи давлатии ДНХ ва хазинаи виртуалӣ
TERMState Register of Control-Cash Devices and Virtual Cash Desks
State register used for permitted control-cash devices, virtual cash desks and related fiscalisation tools authorised or registered for use under the Tajik fiscalisation framework.
Фискален бон / фискална касова бележка
TERMФискален бон / фискална касова бележка | Fiscal Receipt / Fiscal Cash Receipt
Bulgarian fiscal receipt issued by a fiscal device as evidence of a registered sale under the fiscal-device framework.
фискален систем на опрема
TERMFiscal Equipment System
North Macedonian fiscal-equipment framework used for registration of cash payments, consisting of cash-register equipment and an integrated automatic management system.
Фискализация ККТ
TERMKKT Fiscalisation / Fiscal Activation
Activation and registration-related process through which ККТ is prepared for fiscal use, linked to fiscal storage, registration reports and transmission of fiscal documents.
Who is it for
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
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.