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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

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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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Get the latest edition of the Global Fiscalisation Terminology Reference, including all current terms and jurisdictional information.

Download GFTR (V1/2026)

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

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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

фискална апаратура со ГПРС уред

TERM

Fiscal Equipment with GPRS Device

Approved GPRS fiscal equipment used for cash-payment registration and electronic exchange of registration or transaction data with the Public Revenue Office system.

Relevance: Fiscalisation, GPRS Fiscal Equipment, Digital Tax ControlTags / Context: фискална апаратура со ГПРС уред, GPRS fiscal equipment, PRO system, cash-register registrationPDF page: 231

Фискална памет

TERM

Фискална памет | Fiscal Memory

Memory component of a Bulgarian fiscal device used to store fiscal turnover data.

Relevance: Fiscalisation, Device Control, Digital Tax InfrastructureTags / Context: fiscal memory, turnover data, fiscal devicePDF page: 70

Фискални рачун

TERM

Фискални рачун | Fiscal Receipt / Fiscal Invoice

Republic of Srpska fiscal receipt issued under the e-fiscalisation framework and available for customer validation through the fiscal-receipt verification service.

Relevance: Fiscalisation, Document Type, Document VerificationTags / Context: Republic of Srpska, fiscal receipt, verification, SUFPDF page: 63

Фискално устройство, вградено в автомат на самообслужване

TERM

Фискално устройство, вградено в автомат на самообслужване | Fiscal Device Built into a Self-Service Vending Machine

Bulgarian fiscal-device category used in self-service vending-machine contexts.

Relevance: Fiscalisation, Device Control, Self-ServiceTags / Context: vending machine, self-service, fiscal devicePDF page: 70

Фіскальний номер документа

TERM

Fiscal Document Number

Number assigned by the fiscal server to a settlement document, fiscal receipt or Z-report in the PRRO fiscal-server environment.

Relevance: Fiscalisation, PRRO, Fiscal IdentifierTags / Context: фіскальний номер документа, ПРРО, фіскальний серверPDF page: 325

Фіскальний номер ПРРО

TERM

Fiscal Number of Software RRO

Fiscal number assigned to a registered software registrar of settlement transactions and used to identify the PRRO in fiscal documents and registration records.

Relevance: Fiscalisation, PRRO Registration, Fiscal IdentifierTags / Context: фіскальний номер ПРРО, Реєстр ПРРО, форма № 1-ПРРОPDF page: 325

Фіскальний сервер контролюючого органу

TERM

Fiscal Server of the Controlling Authority

DПС fiscal-server environment used for PRRO interaction, including API-based communication between the fiscal server and software RROs.

Relevance: Fiscalisation, PRRO, API, Fiscal Data ExchangeTags / Context: fiscal server, ПРРО API, XML, z-reportPDF page: 325

ФН

TERM

Фискальный накопитель | Fiscal Storage Device

Fiscal storage device used inside ККТ to record, store, protect and cryptographically process fiscal data before or during transmission through the fiscal-data chain.

Relevance: Fiscalisation, Fiscal Storage, Device SecurityTags / Context: ФН, фискальный накопитель, ККТ, фискальные данные, ФФДPDF page: 263

ФН-М

TERM

Фискальный накопитель нового образца | New-Generation Fiscal Storage Device

Fiscal storage device supporting fiscal document formats required for transactions involving marked goods and the current ККТ data-exchange environment.

Relevance: Fiscalisation, Fiscal Storage, Marked GoodsTags / Context: ФН-М, фискальный накопитель, маркированные товары, ФФДPDF page: 263

ФНС

TERM

Федеральная налоговая служба | Federal Tax Service

Russian federal tax authority responsible for tax administration, online ККТ regulation, fiscal-data transmission, fiscal-device registers, ЭДО-related tax processes and electronic tax services.

Relevance: Tax Authority, Fiscalisation, Digital Tax ServicesTags / Context: ФНС, Federal Tax Service, ККТ, ОФД, фискальные данныеPDF page: 263

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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.