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

የአገልግሎት ውል

TERM

Service Contract

Contractual service arrangement supporting maintenance, inspection and compliance continuity for a sales-register machine in use.
Relevance: Fiscalisation, Device Maintenance, ComplianceTags / Context: service contract, service centre, machine maintenancePDF page: 121

የደረሰኝ ትዕዛዝ

TERM

Receipt Order

Ministry-linked receipt-order record used in the QR receipt verification environment for checking taxpayer receipt-order information.
Relevance: Fiscalisation, Receipt Control, Digital VerificationTags / Context: receipt order, QR receipt, TIN, MoRPDF page: 121

የጥሬ ገንዘብ መመዝገቢያ መሣሪያ

TERM

Cash Register Machine

Sales-register-machine category used to record sales transactions and issue fiscal receipts.
Relevance: Fiscalisation, Device Control, Receipt IssuanceTags / Context: cash register machine, sales register machine, fiscal documentPDF page: 121

የፊስካል ማስታወሻ

TERM

Fiscal Memory

Protected memory component of a sales-register machine used to preserve fiscal transaction data and support tax-control inspection.
Relevance: Fiscalisation, Fiscal Memory, Device ControlTags / Context: fiscal memory, sales register machine, device integrityPDF page: 121

የፊስካል ምልክት

TERM

Fiscal Logo

Graphical symbol printed on machine-generated fiscal documents under the sales-register-machine framework.
Relevance: Fiscalisation, Document Format, Receipt IssuanceTags / Context: fiscal logo, fiscal document, receipt, sales register machinePDF page: 121

የፊስካል ሰነዶች

TERM

Fiscal Documents

Sales receipts, refund receipts, daily sales reports and periodical summary reports generated or supported by the sales-register-machine framework.
Relevance: Fiscalisation, Document Type, ReportingTags / Context: fiscal documents, sales receipt, refund receipt, daily report, periodical reportPDF page: 121

ደረሰኝ ካልተሰጠዎት አይክፈሉ

TERM

Do not pay if a receipt is not issued

Customer-facing fiscalisation notice connected with receipt-issuance control and customer participation in receipt compliance.
Relevance: Fiscalisation, Consumer Control, Receipt IssuanceTags / Context: receipt notice, customer control, sales register machinePDF page: 121

आन्तरिक िाजस्व विभाग / IRD

TERM

Inland Revenue Department

Nepalese tax authority under the Ministry of Finance, responsible for tax administration, VAT administration, taxpayer services, e-Billing oversight and CBMS-based invoice monitoring.
Relevance: Tax Authority, VAT, e-Billing, Digital Tax ServicesTags / Context: आन्तरिक िाजस्व विभाग, IRD, Inland Revenue Department, VAT, e-Billing, CBMSPDF page: 220

कम्प्युर्ििार् विजक जािी गने स्वीकृवत

TERM

Approval to Issue Invoices by Computer

Approval for taxpayers using computerised systems to issue invoices, with conditions linked to approved or listed software, prescribed invoice format, invoice control and correction through credit or debit notes.
Relevance: e-Billing, Approved Software, Invoice ControlTags / Context: कम्प्युर्ििार् विजक जािी गने स्वीकृवत, computerised billing approval, IRD-listed softwarePDF page: 220

कि िीजकको वसलवसलेिाि नम्बि

TERM

Sequential Number of Tax Invoice

Invoice serial-number control requiring tax invoices to follow sequential numbering, with serial-number control applied within the taxpayer’s billing and VAT-documentation process.
Relevance: Invoice Control, VAT, Fiscal DocumentTags / Context: कि िीजकको वसलवसलेिाि नम्बि, invoice serial number, VAT invoice, IRDPDF page: 221

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.