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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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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

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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

Электронный патент

TERM

Electronic Patent

State Tax Service digital-service area for electronic patent procedures, relevant to taxpayer digital services and small-business tax administration.

Relevance: Digital Tax Services, Taxpayer Services, Tax AdministrationTags / Context: электронный патент, ГНС, taxpayer servicesPDF page: 184

ЭПД

TERM

Электронные перевозочные документы | Electronic Transport Documents

Electronic transport-document category covering documents such as electronic transport waybills, electronic waybills, electronic transport orders and electronic chartering contracts.

Relevance: Electronic Transport Documents, Goods Movement, Digital ReportingTags / Context: ЭПД, электронные перевозочные документы, ГИС ЭПДPDF page: 264

ЭПЛ

TERM

Электронный путевой лист | Electronic Waybill / Trip Sheet

Electronic waybill / trip sheet document type used in the electronic transport-document environment.

Relevance: Electronic Transport Documents, Transport Operations, Goods MovementTags / Context: ЭПЛ, электронный путевой лист, ГИС ЭПДPDF page: 264

ЭСФ

TERM

Электронный счет-фактура | Electronic Invoice

Electronic tax invoice issued, registered and exchanged through the ИС ЭСФ system in Kazakhstan.

Relevance: e-Invoicing, Tax Invoice, Digital Tax ControlTags / Context: ЭСФ, electronic invoice, ИС ЭСФ, КГДPDF page: 175

ЭСФ

TERM

Электронный счет-фактура | Electronic Invoice

Electronic invoice created and registered in the State Tax Service electronic invoice system for documenting supplies of goods, works or services.

Relevance: e-Invoicing, Tax Invoice, Digital Tax ControlTags / Context: ЭСФ, electronic invoice, АИС ЭСФ, ГНСPDF page: 184

ЭСЧФ

TERM

Электронный счет-фактура | Electronic VAT Invoice

Belarusian electronic VAT invoice used for VAT purposes and processed through the MNS electronic VAT invoice infrastructure. It is central to VAT deduction control and electronic VAT invoice exchange in Belarus.

Relevance: e-Invoicing, VAT, Tax Data SubmissionTags / Context: ЭСЧФ, электронный счет-фактура, НДС, Портал ЭСЧФPDF page: 53

ЭТрН

TERM

Электронная транспортная накладная | Electronic Transport Waybill

Electronic transport waybill used for electronic documentation of goods transport and exchanged through accredited ИС ЭПД operators into the ГИС ЭПД environment.

Relevance: Electronic Transport Documents, Goods Movement, Digital ReportingTags / Context: ЭТрН, электронная транспортная накладная, ГИС ЭПД, оператор ИС ЭПДPDF page: 264

ЭТТН

TERM

Электронная товарно-транспортная накладная | Electronic Goods-Transport Consignment Note

Electronic goods-transport consignment note used in Kyrgyzstan for goods-movement documentation in the categories and circumstances where ETTN obligations apply.

Relevance: e-Reporting, Goods Movement, Digital Tax ControlTags / Context: ЭТТН, electronic consignment note, goods movement, АИС ЭТТНPDF page: 184

ЭЦП

TERM

Электронная цифровая подпись | Electronic Digital Signature

Digital signature used to authenticate and sign electronic documents and transactions in Kazakhstan tax and public-service systems, including ИС ЭСФ.

Relevance: Authentication, Digital Signature, e-Invoicing, Electronic Documents, IS ESFTags / Context: ЭЦП, electronic digital signature, НУЦ РК, ИС ЭСФPDF page: 175

ЭЦП

TERM

Электронная цифровая подпись | Electronic Digital Signature

Common abbreviation for the electronic digital signature used for authentication and signing in Kyrgyz digital tax services, including ESF and ETTN services.

Relevance: e-Invoicing, Authentication, Digital Tax ServicesTags / Context: ЭЦП, electronic digital signature, ЭСФ, ЭТТН, ГНСPDF page: 184

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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.