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

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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

Форма № ФКЧ-1

TERM

Фіскальний касовий чек на товари (послуги) | Fiscal Cash Receipt for Goods and Services

Official form of the Ukrainian fiscal cash receipt for goods and services, generated by RRO or PRRO in paper or electronic form.

Relevance: Fiscalisation, Fiscal Receipt, RRO, PRROTags / Context: ФКЧ-1, фіскальний чек, фіскальний касовий чек, РРО, ПРРОPDF page: 325

ФП

TERM

Фискален принтер | Fiscal Printer

Bulgarian fiscal-device category used with sales systems to issue fiscal receipts and report sales data.

Relevance: Fiscalisation, Fiscal Printer, POSTags / Context: fiscal printer, POS, receipt issuancePDF page: 70

ФП

TERM

Фискальный признак | Fiscal Sign

Cryptographic fiscal attribute generated within the ККТ / fiscal storage process and used to support integrity and verification of fiscal documents and fiscal messages.

Relevance: Fiscalisation, Cryptographic Control, VerificationTags / Context: ФП, фискальный признак, ФН, ККТ, ФПДPDF page: 263

ФПА

TERM

Фискальный признак подтверждения оператора | Fiscal Sign of Operator Confirmation

Fiscal sign associated with operator confirmation in the fiscal-data exchange between ККТ, the fiscal storage device and the ОФД.

Relevance: Fiscalisation, Operator Confirmation, Cryptographic ControlTags / Context: ФПА, подтверждение оператора, ОФД, ФНPDF page: 263

ФПД

TERM

Фискальный признак документа | Fiscal Sign of Document

Cryptographic fiscal attribute generated for a fiscal document and used as part of document integrity and verification controls.

Relevance: Fiscalisation, Cryptographic Control, Document VerificationTags / Context: ФПД, фискальный признак документа, fiscal sign, ФН, ККТPDF page: 263

ФПС

TERM

Фискальный признак сообщения | Fiscal Sign of Message

Cryptographic fiscal attribute generated for a fiscal message in the exchange between ККТ, the fiscal storage device, the ОФД and the Federal Tax Service system.

Relevance: Fiscalisation, Cryptographic Control, Fiscal MessageTags / Context: ФПС, фискальный признак сообщения, ККТ, ФН, ОФД, ФНСPDF page: 263

ФФД

TERM

Формат фискальных документов | Fiscal Document Format

Russian fiscal-document data format used by ККТ, fiscal storage devices and fiscal data operators for structuring fiscal documents and fiscal-data transmission.

Relevance: Fiscalisation, Fiscal Document Format, Data StandardTags / Context: ФФД, формат фискальных документов, ККТ, ФН, ОФДPDF page: 263

Хазинаи виртуалӣ

TERM

Virtual Cash Desk / Virtual Cash Register

Tajikistan software-based cash-register mechanism capable of recording cash and non-cash settlements, generating fiscal documents and transmitting data to the Unified Tax Information System.

Relevance: Fiscalisation, Digital Tax Infrastructure, Fiscal ReceiptTags / Context: хазинаи виртуалӣ, virtual cash desk, модули фискалӣ, Системаи ягонаи иттилоотии андозPDF page: 305

Ҳуҷраи шахсӣ

TERM

Personal Cabinet / Taxpayer Account

Taxpayer online account environment on the Tax Committee portal used for electronic tax services and digital interaction with the tax authority.

Relevance: Digital Tax Services, Taxpayer Portal, VAT FilingTags / Context: Ҳуҷраи шахсӣ, office.andoz.tj, Кумитаи андоз, эъломияPDF page: 305

цахим төлбөрийн баримт

TERM

Electronic Payment Receipt

Electronic payment receipt issued and registered through the eBarimt environment as part of Mongolia’s VAT electronic document and receipt-registration system.

Relevance: Fiscalisation, Electronic Receipt, VAT DocumentationTags / Context: цахим төлбөрийн баримт, electronic payment receipt, eBarimt, VAT receiptPDF page: 212

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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.