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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

ՀԴՄ գրանցման համար / CRN

TERM

Հսկիչ-դրամարկղային մեքենայի գրանցման համար | Cash Register Registration Number

Armenian cash-register registration number used to identify a registered cash register in the electronic-HDM web-service environment.

Relevance: Fiscalisation, Device Identifier, Digital Tax InfrastructureTags / Context: CRN, cash-register registration number, electronic HDM, web servicePDF page: 39

ՀԴՄ գրանցում

TERM

Հսկիչ-դրամարկղային մեքենայի գրանցում | Cash Register Registration

Armenian cash-register registration process carried out through the SRC electronic reporting environment, including registration of electronic HDM data.

Relevance: Fiscalisation, Digital Tax InfrastructureTags / Context: cash-register registration, electronic HDM, taxpayer services, device registrationPDF page: 40

ՀԴՄ կտրոն

TERM

Հսկիչ-դրամարկղային մեքենայի կտրոն | Cash Register Receipt

Armenian cash-register receipt issued through a registered cash-register environment.

Relevance: Fiscalisation, Document TypeTags / Context: receipt, cash register, fiscal receipt, HDMPDF page: 40

ՀԴՄ կտրոնների նույնականացման համակարգ

TERM

Հսկիչ-դրամարկղային մեքենայի կտրոնների նույնականացման համակարգ | Cash Register Receipt Identification System

SRC cash-register receipt identification system used to identify or check cash-register receipts.

Relevance: Fiscalisation, Digital Tax Infrastructure, Receipt VerificationTags / Context: receipt verification, cash-register receipt, taxpayer services, SRCPDF page: 40

ՀՆԷՀ

TERM

Հաշվետվությունների ներկայացման էլեկտրոնային համակարգ | Electronic Reporting System

Practical Armenian acronym used for the SRC electronic reporting system in electronic-HDM registration and integration documentation.

Relevance: Digital Tax Infrastructure, Fiscalisation, e-InvoicingTags / Context: ՀՆԷՀ, electronic reporting system, electronic HDM, SRCPDF page: 40

ՀՎՀՀ / TIN

TERM

Հարկ վճարողի հաշվառման համար | Taxpayer Identification Number

Armenian taxpayer identification number assigned to taxpayers and used in tax registration, reporting, invoicing and tax-administration processes.

Relevance: Taxpayer IdentificationTags / Context: taxpayer identifier, tax registration, invoicing, reportingPDF page: 40

ՊԵԿ / SRC

TERM

Հայաստանի Հանրապետության պետական եկամուտների կոմիտե | State Revenue Committee of the Republic of Armenia

Armenian tax and customs authority responsible for tax administration, customs administration, cash-register administration, electronic reporting and tax digital-service infrastructure.

Relevance: Tax Authority, Fiscalisation, e-Invoicing, Digital Tax InfrastructureTags / Context: ՊԵԿ, SRC, tax administration, customs, electronic services, electronic reportingPDF page: 40

בישראל המסים רשות

TERM

Israel Tax Authority

Israeli tax authority responsible for the Israel Invoices model, VAT administration, allocation-number services and related digital tax services.

Relevance: Tax Authority, VAT, Invoice ControlTags / Context: בישראל המסים רשות , Israel Tax Authority, ITAPDF page: 161

דיגיטליות פעולות לביצוע הרשאה

TERM

Authorisation to Perform Digital Actions

Tax Authority service used to grant authorisation to perform digital actions relevant to access and delegated operation under digital tax services.

Relevance: Digital Tax Services, Authorisation, Access ControlTags / Context: digital authorisation, delegated access, ITAPDF page: 161

הקצאה אישור

TERM

Allocation Approval

Prior allocation confirmation that may be requested for a preliminary document, such as a transaction or pro-forma account, before conversion into one or more tax invoices.

Relevance: Invoice Control, Preliminary Document, AllocationTags / Context: הקצאה אישור , allocation approval, pro-forma, preliminary documentPDF page: 160

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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.