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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

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

საჯარო რეესტრის ეროვნული სააგენტო

TERM

National Agency of Public Registry

Georgian public registry agency responsible for business and legal-entity registration functions supporting taxpayer identification and business-registration processes.

Relevance: Business Identification, Taxpayer Identification, Digital Public InfrastructureTags / Context: public registry, business registration, legal entity registration, taxpayer onboardingPDF page: 131

შემოსავლების სამსახური

TERM

Revenue Service

Georgian tax and customs administration operating within the Ministry of Finance of Georgia and responsible for the Georgian tax, customs and taxpayer-service environment.

Relevance: Tax Authority, Fiscalisation, e-Invoicing, Digital Tax InfrastructureTags / Context: Revenue Service, tax administration, customs, taxpayer services, rs.gePDF page: 131

ჩგდ

TERM

ჩეკთან გათანაბრებული დოკუმენტი | Document Equated with a Receipt

Georgia-specific receipt-equivalent accounting-document category used in the Revenue Service accounting-document environment.

Relevance: Fiscalisation, Document Type, Receipt IssuanceTags / Context: receipt-equivalent document, Georgian accounting document, retail evidencePDF page: 130

ԱԱՀ

TERM

Ավելացված արժեքի հարկ | Value Added Tax

Armenian value-added tax term used in tax administration, invoice content, reporting and electronic cash-register tax-regime configuration.

Relevance: VAT, Invoicing, Tax AdministrationTags / Context: ԱԱՀ, VAT, tax regime, invoice content, electronic HDMPDF page: 39

Էլեկտրոնային հաշվարկային փաստաթղթեր

TERM

Էլեկտրոնային հաշվարկային փաստաթղթեր | Electronic Calculation Documents / Electronic Settlement Documents

Armenian SRC electronic-document category used in the electronic reporting and document-issuance environment.

Relevance: e-Invoicing, Digital Tax Infrastructure, Document TypeTags / Context: electronic documents, tax reporting, invoice documentation, SRCPDF page: 39

Էլեկտրոնային ՀԴՄ

TERM

Էլեկտրոնային հսկիչ-դրամարկղային մեքենա | Electronic Cash Register / Electronic Control Cash Register

Armenian electronic cash-register concept used for electronic sales registration, electronic cash-register receipt generation and integration with the SRC environment.

Relevance: Fiscalisation, Digital Tax InfrastructureTags / Context: electronic cash register, electronic HDM, sales registration, SRCPDF page: 39

Էլեկտրոնային ՀԴՄ կտրոն

TERM

Էլեկտրոնային հսկիչ-դրամարկղային մեքենայի կտրոն | Electronic Cash Register Receipt

Electronic cash-register receipt generated in the electronic cash-register environment and registered through the SRC electronic system.

Relevance: Fiscalisation, Document Type, Digital Tax InfrastructureTags / Context: electronic receipt, cash register receipt, electronic HDM, receipt reportingPDF page: 39

Հաշվարկային փաստաթուղթ

TERM

Հաշվարկային փաստաթուղթ | Calculation Document / Settlement Document

Armenian tax-document expression used in the SRC electronic reporting and document-issuance environment.

Relevance: e-Invoicing, Document TypeTags / Context: electronic tax document, invoice documentation, reportingPDF page: 39

Հաշվետվությունների ներկայացման էլեկտրոնային համակարգ

TERM

Հաշվետվությունների ներկայացման էլեկտրոնային համակարգ | Electronic Reporting System

Armenian SRC electronic reporting system used for report submission, electronic document issuance and taxpayer interaction with digital tax services.

Relevance: Digital Tax Infrastructure, e-Invoicing, Taxpayer ServicesTags / Context: electronic reporting, taxpayer services, report submission, electronic documentsPDF page: 39

ՀԴՄ / HDM

TERM

Հսկիչ-դրամարկղային մեքենա | Cash Register / Control Cash Register

Armenian cash-register device category used for recording sales and issuing cash-register receipts, with registration and administration through the tax authority’s electronic environment.

Relevance: Fiscalisation, Retail, POSTags / Context: cash register, receipt, fiscal receipt, SRCPDF page: 39

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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.