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
Global Fiscalisation Terminology Reference

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.

Download the GFTR

Get the latest edition of the Global Fiscalisation Terminology Reference, including all current terms and jurisdictional information.

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

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

የQR ኮድ ደረሰኝ

TERM

QR Code Receipt

Ethiopian tax receipt containing a QR code or unique identification code used to support receipt traceability, authenticity checks and Ministry-linked verification.
Relevance: Fiscalisation, Document Identifier, Document VerificationTags / Context: QR-code receipt, unique identification code, MoR, receipt verificationPDF page: 120

የመሣሪያ መለያ ኮድ

TERM

Machine Identification Code

Code that uniquely identifies a sales-register machine and is provided by the tax authority.
Relevance: Fiscalisation, Device Registration, Device IdentificationTags / Context: machine identification code, machine code, sales register machinePDF page: 121

የመሣሪያ መለያ ኮድ ተለጣፊ

TERM

Machine Code Sticker

Visible sticker affixed to a sales-register machine to show the machine identification code issued by the tax authority.
Relevance: Fiscalisation, Device Identification, RegistrationTags / Context: machine code sticker, machine identification code, device IDPDF page: 121

የምርመራ መዝገብ ቡክሌት

TERM

Inspection Booklet

Maintenance and inspection recording booklet that accompanies each sales-register machine and bears the unique registration number of the machine.
Relevance: Fiscalisation, Device Maintenance, Audit TrailTags / Context: inspection booklet, service centre, sales register machinePDF page: 121

የሽያጭ መመዝገቢያ መሣሪያ

TERM

Sales Register Machine

Ethiopian fiscal device category covering cash-register machines and POS machines used to register sales transactions and issue tax-control receipts.
Relevance: Fiscalisation, Device Control, VATTags / Context: sales register machine, cash register machine, POS machine, receiptPDF page: 120

የሽያጭ መመዝገቢያ መሣሪያ አስገዳጅ አጠቃቀም

TERM

Obligatory Use of Sales Register Machine

Ethiopian regulatory concept covering the mandatory use and administration of sales-register machines for recording sales and issuing tax-control receipts.
Relevance: Fiscalisation, Device Authorisation, Tax ControlTags / Context: sales register machine, mandatory use, receipt issuance, MoRPDF page: 120

የሽያጭ መመዝገቢያ መሣሪያ አገልግሎት ማዕከል

TERM

Sales Register Machine Service Centre

Service centre registered by the tax authority and certified by an accredited supplier to control, maintain and repair sales-register machines.
Relevance: Fiscalisation, Device Maintenance, AccreditationTags / Context: service centre, annual inspection, machine service, MoRPDF page: 120

የሽያጭ ነጥብ መሣሪያ

TERM

Point of Sale Machine

Computerised sales device used within the sales-register-machine framework to record and track sales, customer orders and related sales functions.
Relevance: Fiscalisation, POS Systems, Device ControlTags / Context: POS machine, point of sale, sales register machinePDF page: 121

የበእጅ ደረሰኝ QR ኮድ ድር ፖርታል

TERM

Manual Receipt QR-Code Web Portal

Ministry-linked digital process used for QR-code manual receipts, supporting controlled receipt printing and verification.
Relevance: Fiscalisation, Receipt Verification, Digital Tax ServicesTags / Context: QR-code portal, manual receipt, receipt order, MoRPDF page: 120

የተፈቀደ በእጅ የሚዘጋጅ ደረሰኝ

TERM

Authorised Manual Receipt

Manual receipt authorised by the tax authority for permitted cases, including periods when a sales-register machine is under repair or where authorised QR-code manual receipts are used.
Relevance: Fiscalisation, Receipt Issuance, ContingencyTags / Context: manual receipt, authorised receipt, QR receipt, machine repairPDF page: 121

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.