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

Fiscal Tax Invoice Validation

TERM

Fiscal Tax Invoice Validation

Process of checking whether a fiscal tax invoice, debit note or credit note is valid through QR-code scanning, verification code entry or the FDMS Validation Portal.
Relevance: Fiscalisation, Invoice Validation, VAT ControlTags / Context: fiscal tax invoice validation, FDMS, QR code, verification codePDF page: 345

Fiscal-Control Framework

TERM

Fiscal-Control Framework

Combined legal, technical and administrative structure through which a tax authority controls sales, invoice, receipt, VAT, GST or transaction data.
Relevance: Fiscalisation, Tax Control, System ArchitectureTags / Context: fiscal-control framework, tax control, VAT control, transaction control, fiscal architecturePDF page: 21

Fiscalisation

TERM

Fiscalisation

Legal, technical and operational framework used to secure, record, transmit, validate or preserve sales and transaction data for tax-control purposes.
Relevance: Fiscalisation, Tax Control, Retail ComplianceTags / Context: fiscalisation, fiscalization, tax control, transaction control, retail compliancePDF page: 21

Fiscalised Electronic Register / ETR

TERM

Fiscalised Electronic Register / Electronic Tax Register

ZIMRA-recognised fiscal-device category, also referred to as a cash register or electronic tax register, used for recording sales and transmitting fiscalised transaction data.
Relevance: Fiscalisation, Fiscal Device, Retail Transaction ReportingTags / Context: fiscalised electronic register, ETR, cash register, fiscal devicePDF page: 345

fiscalised invoice / receipt

TERM

Fiscalised Invoice / Receipt

Invoice or receipt generated through a compliant EBS and fiscalised by the IFP before being issued to the customer, with the QR Code appearing on the customer document.
Relevance: e-Invoicing, Fiscalisation, Fiscal DocumentTags / Context: fiscalised invoice, fiscalised receipt, IFP, IRN, QR CodePDF page: 206

Fisconline

TERM

Fisconline Tax Service

Agenzia delle Entrate online-service access framework historically used by taxpayers for electronic tax services, now part of the wider authenticated access environment.
Relevance: Digital Tax Services, Taxpayer Access, Tax AdministrationTags / Context: Fisconline, AdE, online tax servicesPDF page: 163

Fiskal belgi

TERM

Фискал белги | Fiscal Sign / Fiscal Mark

Fiscal sign included in online cash-register or virtual-cash-register receipts as part of Uzbekistan’s fiscal receipt authentication and verification content.
Relevance: Fiscalisation, Fiscal Receipt, VerificationTags / Context: fiskal belgi, elektron fiskal chek, QR-kodPDF page: 332

Fiskal ma’lumotlar operatori

TERM

Фискал маълумотлар оператори | Fiscal Data Operator

Operator receiving electronic fiscal receipt data from online or virtual cash registers and transmitting relevant fiscal information within Uzbekistan’s tax and marked-goods control infrastructure.
Relevance: Fiscalisation, Fiscal Data, Tax Data TransmissionTags / Context: fiscal data operator, online cash register, fiscal receipt, SoliqPDF page: 332

Fiskal modulning takrorlanmaydigan raqami

TERM

Фискал модулнинг такрорланмайдиган рақами | Unique Fiscal Module Number

Unique fiscal module number included in an online cash-register or virtual-cash-register receipt as part of the mandatory fiscal receipt data.
Relevance: Fiscalisation, Fiscal Identifier, Receipt ContentTags / Context: fiskal modul raqami, elektron fiskal chek, Onlayn-NKM, virtual kassaPDF page: 332

fiskālais pārskats

TERM

Fiscal Report

Fiscal report generated from a cash register, hybrid cash register, cash-register system or specialised device/equipment for control, accounting or audit purposes.
Relevance: Fiscalisation, Reporting, Audit TrailTags / Context: fiskālais pārskats, EKA, fiscal report, VIDPDF page: 186

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.