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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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Global Fiscalisation Terminology Reference
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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Download the GFTR

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

Search the reference

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

Централни регистар фактура / ЦРФ

TERM

Central Register of Invoices

Invoice register connected to public-sector invoice obligations; SEF automatically records invoices whose recipient is a public-sector entity in CRF.
Relevance: e-Invoicing, Public Sector Invoices, Invoice RegisterTags / Context: ЦРФ, CRF, Central Register of Invoices, SEF, public sectorPDF page: 275

ЦОД СККО

TERM

Центр обработки данных системы контроля кассового оборудования | Data Processing Centre of the Cash Equipment Control System

Data-processing centre of the Belarusian cash-equipment control system, used for receiving and processing information transmitted from cash equipment and program cash desks.
Relevance: Fiscalisation, Data Processing, Cash Register ReportingTags / Context: ЦОД СККО, СККО, cash equipment data, РУП ИИЦPDF page: 53

ЦРПТ

TERM

Центр развития перспективных технологий | Centre for Research in Perspective Technologies

Operator associated with Russia’s Честный ЗНАК national product-marking system and the issuing / management of marking codes for goods subject to mandatory marking.
Relevance: Product Identification, Marking Operator, TraceabilityTags / Context: ЦРПТ, Честный ЗНАК, ГИС МТ, код маркировкиPDF page: 263

Чек ККМ

TERM

Cash-Register Receipt

Receipt issued by a cash-register machine for monetary settlements in Kazakhstan’s retail fiscalisation framework.
Relevance: Online Cash Register, Fiscal Receipt, Retail FiscalisationTags / Context: чек ККМ, cash register receipt, ККМ, онлайн-ККМPDF page: 175

Честный ЗНАК

TERM

National Product Marking System

Russian national product-marking system used for mandatory identification and traceability of goods through marking codes, Data Matrix and product-circulation reporting.
Relevance: Product Identification, Traceability, Digital Tax ControlTags / Context: Честный ЗНАК, ГИС МТ, код маркировки, Data MatrixPDF page: 263

ЭДО

TERM

Электронный документооборот | Electronic Document Exchange

Russian electronic document-exchange environment for legally significant electronic business documents, including electronic invoices, УПД and УКД exchanged through authorised operators.
Relevance: e-Invoicing, Electronic Document Exchange, Digital Tax ServicesTags / Context: ЭДО, электронный документооборот, оператор ЭДО, электронные документыPDF page: 263

ЭДФ

TERM

Электронный договор фрахтования | Electronic Chartering Contract

Electronic transport-document type used within the Russian electronic transport-document environment and exchanged through operators of ИС ЭПД.
Relevance: Electronic Transport Documents, Transport Contract, Goods MovementTags / Context: ЭДФ, электронный договор фрахтования, ГИС ЭПДPDF page: 264

ЭЗЗ

TERM

Электронный заказ-заявка | Electronic Order / Application

Electronic transport order / application document used within the electronic transport-document framework.
Relevance: Electronic Transport Documents, Transport Order, Goods MovementTags / Context: ЭЗЗ, электронный заказ-заявка, ГИС ЭПДPDF page: 264

ЭКЛЗ

TERM

Электронная контрольная лента защищённая | Protected Electronic Control Tape

Legacy protected electronic control tape used in the pre-online-ККТ environment and replaced by fiscal storage devices in the modern online ККТ model.
Relevance: Fiscalisation, Legacy Cash Register Control, Fiscal Storage HistoryTags / Context: ЭКЛЗ, legacy fiscal storage, ФН, ККТPDF page: 264

Электронный акт выполненных работ

TERM

Electronic Act of Completed Works

Electronic document category available in the ИС ЭСФ ecosystem for documenting completed works or services.
Relevance: e-Invoicing, Electronic Documents, IS ESFTags / Context: АВР, act of completed works, ИС ЭСФPDF page: 175
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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.