Flagship reference

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

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

Fiskalizacija

TERM

Fiskalizacija | Fiscalisation

Federation of Bosnia and Herzegovina fiscalisation concept covering procedures for electronic recording and reporting of transactions to the Tax Administration through the transaction-fiscalisation framework.

Relevance: Fiscalisation, e-InvoicingTags / Context: Federation of BiH, transaction reporting, ESET, CPFPDF page: 61

Fiskalizacija 2.0 / eRačun

TERM

Fiskalizacija 2.0 / eRačun | Fiscalisation 2.0 / e-Invoice

Croatian reform area covering the issuing, receiving, exchange and fiscalisation of structured eRačuni, including phased B2B/B2G e-invoice obligations and related e-reporting obligations.

Relevance: e-Invoicing, Fiscalisation, Digital Tax InfrastructureTags / Context: eRačun, Fiscalisation 2.0, B2B, B2G, eIzvještavanjePDF page: 97

Fiskalizacija u krajnjoj potrošnji

TERM

Fiscalisation in Final Consumption

Croatian B2C final-consumption fiscal-receipt process in which receipt data is submitted to the Tax Administration and the fiscal receipt contains control identifiers such as JIR, ZKI and QR-code verification data.

Relevance: Fiscalisation, Receipt Issuance, B2CTags / Context: final consumer, fiscal receipt, B2C, JIR, ZKI, QR verificationPDF page: 97

Fiskalizimi

TERM

Fiskalizimi | Fiscalisation

Albanian fiscalisation framework under which invoice, receipt and related transaction data are reported through the Tax Administration’s CIS environment.

Relevance: Fiscalisation, e-Invoicing, Transaction ReportingTags / Context: real-time reporting, invoice reporting, receipt reporting, CISPDF page: 30

Fiskalizimi elektronik i bllokave tatimore / Електронска фискализација пореских блокова

TERM

Electronic Fiscalisation of Tax Blocks

ATK process for electronic fiscalisation of tax blocks through the electronic tax-service environment.

Relevance: Fiscalisation, Tax Block, Digital Tax ServicesTags / Context: electronic fiscalisation, bllok tatimor, EDI, ATKPDF page: 179

Fiskalni račun

TERM

Fiskalni račun | Fiscal Invoice / Fiscal Receipt

Federation of Bosnia and Herzegovina fiscalised transaction document issued and authenticated under the transaction-fiscalisation framework.

Relevance: Fiscalisation, Document TypeTags / Context: Federation of BiH, fiscal receipt, VBR, CPF, ESETPDF page: 61

Fiskalni servis

TERM

Fiscal Service

Tax Administration service that receives invoice data, performs fiscalisation and returns fiscalisation information, including JIKR.

Relevance: Fiscalisation, Real-Time Reporting, Digital Tax InfrastructureTags / Context: fiskalni servis, fiscal service, JIKR, EFI, PUPDF page: 214

FiskAplikacija

TERM

Fiscalisation Application

Tax Administration application used in the Fiscalisation 2.0 environment for authorisations and configuration related to e-invoice receipt, eRačun fiscalisation and e-reporting.

Relevance: e-Invoicing, Digital Tax Infrastructure, Taxpayer ServicesTags / Context: FiskAplikacija, authorisation, eRačun, eIzvještavanjePDF page: 97

Fjársýslan / Fjársýsla ríkisins

TERM

Government Financial Management Authority

Icelandic public-finance body responsible for receiving and handling electronic invoices on behalf of most state institutions and supporting public-sector electronic-invoice processes.

Relevance: B2G e-Invoicing, Public Sector, Digital Government InfrastructureTags / Context: Fjársýslan, Fjársýsla ríkisins, FJS, rafrænir reikningarPDF page: 153

Fletë servisi / Сервисни лист

TERM

Service Sheet

Service record created in connection with installation, repair, maintenance or intervention on fiscal equipment.

Relevance: Fiscalisation, Maintenance, Device LifecycleTags / Context: service sheet, PEF, authorised service, maintenancePDF page: 179

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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.