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 "data": [
  {
   "term": "GAAP",
   "full_name": "Generally accepted accounting principles",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "Foundations and accounting concepts",
   "anchor": "accounting-gaap",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-gaap",
   "short_definition": "Generally accepted accounting principles. The body of accounting requirements accepted in a particular reporting jurisdiction or domain. Always qualify the label: US GAAP, German commercial accounting and Canadian private enterprise standards are different bodies of requirements.",
   "countries": []
  },
  {
   "term": "Financial reporting framework",
   "full_name": null,
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "Foundations and accounting concepts",
   "anchor": "accounting-financial-reporting-framework",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-financial-reporting-framework",
   "short_definition": "The system of concepts and accounting requirements used to prepare financial statements. It determines matters such as recognition, measurement, presentation and disclosure. A conceptual framework provides underlying reasoning; a complete reporting framework also contains applicable standards.",
   "countries": []
  },
  {
   "term": "Adoption",
   "full_name": "Using a specified set of standards as the reporting requirements",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "Foundations and accounting concepts",
   "anchor": "accounting-adoption",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-adoption",
   "short_definition": "Using a specified set of standards as the reporting requirements, subject to the jurisdiction's legal adoption or endorsement mechanism. The precise description matters: IFRS Accounting Standards as issued by the IASB and IFRS as adopted in a jurisdiction can differ in timing or content.",
   "countries": []
  },
  {
   "term": "Convergence",
   "full_name": "Bringing a national framework closer to another framework while retaining national standards or differences",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "Foundations and accounting concepts",
   "anchor": "accounting-convergence",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-convergence",
   "short_definition": "Bringing a national framework closer to another framework while retaining national standards or differences. Convergence does not by itself mean full adoption or allow an assertion of compliance with IFRS as issued by the IASB.",
   "countries": []
  },
  {
   "term": "Accrual accounting",
   "full_name": null,
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "Foundations and accounting concepts",
   "anchor": "accounting-accrual-accounting",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-accrual-accounting",
   "short_definition": "Accounting that records the economic effects of transactions when they occur and satisfy recognition requirements, even when payment occurs in another period. Receivables, payables and accrued employee costs are typical consequences.",
   "countries": []
  },
  {
   "term": "Cash basis accounting",
   "full_name": null,
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "Foundations and accounting concepts",
   "anchor": "accounting-cash-basis-accounting",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-cash-basis-accounting",
   "short_definition": "Accounting that recognises transactions and events when cash is received or paid. It therefore differs from an accrual framework's recognition of unpaid obligations and earned receivables. IPSASB publishes a separate Cash Basis IPSAS; the existence of that standard does not make all IPSAS cash based. .",
   "countries": []
  },
  {
   "term": "Going concern",
   "full_name": null,
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "Foundations and accounting concepts",
   "anchor": "accounting-going-concern",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-going-concern",
   "short_definition": "The assumption that an entity will continue operating rather than liquidate or cease trading. Under IFRS, management evaluates whether that basis is appropriate and considers relevant uncertainties; it is an accounting preparation assumption, not a guarantee of survival.",
   "countries": []
  },
  {
   "term": "Materiality",
   "full_name": null,
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "Foundations and accounting concepts",
   "anchor": "accounting-materiality",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-materiality",
   "short_definition": "The judgement about whether information could influence the decisions of the relevant users of financial statements. Nature, magnitude and the financial statements as a whole matter; materiality is not a universal percentage threshold.",
   "countries": []
  },
  {
   "term": "Prudence",
   "full_name": "Caution when making judgements under uncertainty",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "Foundations and accounting concepts",
   "anchor": "accounting-prudence",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-prudence",
   "short_definition": "Caution when making judgements under uncertainty, supporting neutrality. In the IASB Conceptual Framework, prudence does not authorise deliberate understatement of assets or income, or overstatement of liabilities or expenses. It is not a separate framework. .",
   "countries": []
  },
  {
   "term": "Recognition",
   "full_name": "Including a qualifying item in the financial statements as an asset",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "Foundations and accounting concepts",
   "anchor": "accounting-recognition",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-recognition",
   "short_definition": "Including a qualifying item in the financial statements as an asset, liability, equity, income or expense. Recognition concerns inclusion; measurement concerns amount. Keeping an operational record or disclosing a commitment does not necessarily mean recognising an asset or liability. .",
   "countries": []
  },
  {
   "term": "Measurement",
   "full_name": "Determining the monetary amount assigned to a recognised item",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "Foundations and accounting concepts",
   "anchor": "accounting-measurement",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-measurement",
   "short_definition": "Determining the monetary amount assigned to a recognised item. Standards can require a particular basis, such as historical cost or a current value, and subsequent remeasurement. Measurement follows reporting requirements and accounting policies; changing display currency is a different operation. .",
   "countries": []
  },
  {
   "term": "Presentation and disclosure",
   "full_name": "Presentation",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "Foundations and accounting concepts",
   "anchor": "accounting-presentation-and-disclosure",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-presentation-and-disclosure",
   "short_definition": "Presentation concerns how information is classified and displayed in the financial statements; disclosure provides explanatory and supporting information, including notes. They complement recognition and measurement. A reporting framework can require disclosure of an item that is not recognised on the balance sheet. .",
   "countries": []
  },
  {
   "term": "IFRS Foundation",
   "full_name": "International Financial Reporting Standards Foundation",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "International accounting institutions and frameworks",
   "anchor": "accounting-ifrs-foundation",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-ifrs-foundation",
   "short_definition": "International Financial Reporting Standards Foundation. The independent, not-for-profit organisation within which the IASB and ISSB develop their respective standards. Its governance includes Trustees and public accountability arrangements. The Foundation is the institutional umbrella;",
   "countries": []
  },
  {
   "term": "IASB",
   "full_name": "International Accounting Standards Board",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "International accounting institutions and frameworks",
   "anchor": "accounting-iasb",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-iasb",
   "short_definition": "International Accounting Standards Board. The IFRS Foundation's independent board responsible for developing IFRS Accounting Standards. It began operating in 2001, succeeding the International Accounting Standards Committee in international accounting standard setting.",
   "countries": []
  },
  {
   "term": "IFRS Accounting Standards",
   "full_name": "IFRS Accounting Standards",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "International accounting institutions and frameworks",
   "anchor": "accounting-ifrs-accounting-standards",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-ifrs-accounting-standards",
   "short_definition": "IFRS Accounting Standards, with IFRS originating from International Financial Reporting Standards. The international financial reporting requirements developed or adopted by the IASB encompass IFRS-numbered standards, continuing IAS standards and applicable IFRIC/SIC interpretations.",
   "countries": []
  },
  {
   "term": "IAS and IASC",
   "full_name": "International Accounting Standards",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "International accounting institutions and frameworks",
   "anchor": "accounting-ias-and-iasc",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-ias-and-iasc",
   "short_definition": "International Accounting Standards and the International Accounting Standards Committee. IAS is the numbering prefix retained by standards originally issued by the IASB's predecessor, IASC. Many remain in the IFRS Accounting Standards family after amendments.",
   "countries": []
  },
  {
   "term": "IFRIC and IFRS Interpretations Committee",
   "full_name": "International Financial Reporting Interpretations Committee",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "International accounting institutions and frameworks",
   "anchor": "accounting-ifric-and-ifrs-interpretations-committee",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-ifric-and-ifrs-interpretations-committee",
   "short_definition": "International Financial Reporting Interpretations Committee is the former committee name behind the IFRIC prefix. The current IFRS Interpretations Committee supports consistent application of IFRS Accounting Standards.",
   "countries": []
  },
  {
   "term": "SIC",
   "full_name": "Standing Interpretations Committee",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "International accounting institutions and frameworks",
   "anchor": "accounting-sic",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-sic",
   "short_definition": "Standing Interpretations Committee. The former IASC interpretative body and prefix for its interpretations. Continuing SIC interpretations can remain relevant within IFRS Accounting Standards; others have been superseded.",
   "countries": []
  },
  {
   "term": "Conceptual Framework for Financial Reporting",
   "full_name": null,
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "International accounting institutions and frameworks",
   "anchor": "accounting-conceptual-framework-for-financial-reporting",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-conceptual-framework-for-financial-reporting",
   "short_definition": "The IASB's foundation of financial reporting concepts, revised in 2018. It guides standard setting and assists accounting policy development where no applicable standard addresses a transaction. It addresses objectives, useful information, financial statement elements, recognition, measurement and presentation.",
   "countries": []
  },
  {
   "term": "IFRS for SMEs Accounting Standard",
   "full_name": "International Financial Reporting Standard for Small and Medium-sized Entities",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "International accounting institutions and frameworks",
   "anchor": "accounting-ifrs-for-smes-accounting-standard",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-ifrs-for-smes-accounting-standard",
   "short_definition": "International Financial Reporting Standard for Small and Medium-sized Entities. A separate, simplified accounting standard for eligible entities without public accountability that publish general purpose financial statements.",
   "countries": []
  },
  {
   "term": "US GAAP",
   "full_name": "United States generally accepted accounting principles",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "United States accounting institutions and frameworks",
   "anchor": "accounting-us-gaap",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-us-gaap",
   "short_definition": "United States generally accepted accounting principles. In nongovernmental financial reporting, the FASB Accounting Standards Codification is the authoritative source recognised by FASB, with SEC rules and interpretations additionally relevant to SEC registrants.",
   "countries": []
  },
  {
   "term": "FAF",
   "full_name": "Financial Accounting Foundation",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "United States accounting institutions and frameworks",
   "anchor": "accounting-faf",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-faf",
   "short_definition": "Financial Accounting Foundation. The independent US nonprofit responsible for oversight, administration, financing and appointment of the FASB and GASB. Its Trustees protect the independence and effectiveness of standard setting.",
   "countries": []
  },
  {
   "term": "FASB",
   "full_name": "Financial Accounting Standards Board",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "United States accounting institutions and frameworks",
   "anchor": "accounting-fasb",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-fasb",
   "short_definition": "Financial Accounting Standards Board. The independent private-sector US accounting standard setter for nongovernmental entities. Its standard-setting process operates under FAF oversight.",
   "countries": []
  },
  {
   "term": "ASC",
   "full_name": "Accounting Standards Codification",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "United States accounting institutions and frameworks",
   "anchor": "accounting-asc",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-asc",
   "short_definition": "Accounting Standards Codification. FASB's organised authoritative body of nongovernmental US GAAP. A citation such as ASC 606-10-25-1 identifies topic, subtopic, section and paragraph; ASC 606 names the revenue topic.",
   "countries": []
  },
  {
   "term": "ASU",
   "full_name": "Accounting Standards Update",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "United States accounting institutions and frameworks",
   "anchor": "accounting-asu",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-asu",
   "short_definition": "Accounting Standards Update. A FASB publication communicating amendments to the ASC, their rationale, effective dates and transition. An ASU is not independently authoritative; the amended Codification contains the requirements. Do not confuse an ASU number, such as 2015-11, with a topic number, such as ASC 330.",
   "countries": []
  },
  {
   "term": "SEC",
   "full_name": "Securities and Exchange Commission",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "United States accounting institutions and frameworks",
   "anchor": "accounting-sec",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-sec",
   "short_definition": "Securities and Exchange Commission. The US federal securities regulator, with authority over financial reporting by entities within its jurisdiction. The SEC recognises FASB as the designated private-sector standard setter while retaining its own legal responsibilities.",
   "countries": []
  },
  {
   "term": "GASB",
   "full_name": "Governmental Accounting Standards Board",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "Public sector accounting",
   "anchor": "accounting-gasb",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-gasb",
   "short_definition": "Governmental Accounting Standards Board. The US standard setter for state and local government financial accounting and reporting. Its standards establish governmental GAAP in that domain, under FAF oversight. GASB is separate from FASB, the international IPSASB and US federal government accounting standard setting. .",
   "countries": []
  },
  {
   "term": "GARS",
   "full_name": "Governmental Accounting Research System",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "Public sector accounting",
   "anchor": "accounting-gars",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-gars",
   "short_definition": "Governmental Accounting Research System. GASB's research platform containing US state and local governmental accounting literature, including its Codification, original pronouncements and implementation guidance.",
   "countries": []
  },
  {
   "term": "GAS and DRS",
   "full_name": "German Accounting Standards",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "Public sector accounting",
   "anchor": "accounting-gas-and-drs",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-gas-and-drs",
   "short_definition": "German Accounting Standards, called Deutsche Rechnungslegungs Standards in German, are issued by Germany's DRSC/Accounting Standards Committee of Germany.",
   "countries": []
  },
  {
   "term": "IPSASB",
   "full_name": "International Public Sector Accounting Standards Board",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "Public sector accounting",
   "anchor": "accounting-ipsasb",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-ipsasb",
   "short_definition": "International Public Sector Accounting Standards Board. The international board developing IPSAS Accounting Standards and related public sector reporting guidance. Its work addresses governments and other public sector entities.",
   "countries": []
  },
  {
   "term": "IPSAS",
   "full_name": "International Public Sector Accounting Standards",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "Public sector accounting",
   "anchor": "accounting-ipsas",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-ipsas",
   "short_definition": "International Public Sector Accounting Standards. IPSASB's financial reporting standards for the public sector, including accrual standards and a separately identified Cash Basis IPSAS. They address public sector circumstances rather than simply renaming private-sector IFRS.",
   "countries": []
  },
  {
   "term": "ISSB",
   "full_name": "International Sustainability Standards Board",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "Sustainability disclosure and its relationship to accounting",
   "anchor": "accounting-issb",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-issb",
   "short_definition": "International Sustainability Standards Board. The IFRS Foundation's independent board developing IFRS Sustainability Disclosure Standards. Established in 2021, it is the IASB's sister board.",
   "countries": []
  },
  {
   "term": "IFRS S1",
   "full_name": "General Requirements for Disclosure of Sustainability-related Financial Information",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "Sustainability disclosure and its relationship to accounting",
   "anchor": "accounting-ifrs-s1",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-ifrs-s1",
   "short_definition": "General Requirements for Disclosure of Sustainability-related Financial Information. The ISSB standard providing overarching requirements for reporting sustainability-related risks and opportunities relevant to users of general purpose financial reports.",
   "countries": []
  },
  {
   "term": "IFRS S2",
   "full_name": "Climate-related Disclosures",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "Sustainability disclosure and its relationship to accounting",
   "anchor": "accounting-ifrs-s2",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-ifrs-s2",
   "short_definition": "Climate-related Disclosures. The ISSB's climate-specific disclosure standard, applied with IFRS S1. It addresses climate-related risks and opportunities, including governance, strategy, risk management, metrics and targets.",
   "countries": []
  },
  {
   "term": "ESRS",
   "full_name": "European Sustainability Reporting Standards",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "Sustainability disclosure and its relationship to accounting",
   "anchor": "accounting-esrs",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-esrs",
   "short_definition": "European Sustainability Reporting Standards. The EU's sustainability reporting standards adopted through delegated legislation under the Accounting Directive as amended by CSRD. EFRAG supplies technical advice; the European Commission adopts the legal standards.",
   "countries": []
  },
  {
   "term": "CSRD",
   "full_name": "Corporate Sustainability Reporting Directive",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "Sustainability disclosure and its relationship to accounting",
   "anchor": "accounting-csrd",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-csrd",
   "short_definition": "Corporate Sustainability Reporting Directive. Directive (EU) 2022/2464, the EU legislation amending the corporate reporting regime to introduce sustainability reporting requirements. CSRD is legislation; ESRS specify reporting content under that regime.",
   "countries": []
  },
  {
   "term": "Double materiality",
   "full_name": null,
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "Sustainability disclosure and its relationship to accounting",
   "anchor": "accounting-double-materiality",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-double-materiality",
   "short_definition": "The ESRS approach assessing both an undertaking's material impacts on people and the environment and sustainability matters' material financial effects on the undertaking. A matter can be material under either perspective.",
   "countries": []
  },
  {
   "term": "FRC",
   "full_name": "Financial Reporting Council",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "National accounting frameworks and standard setters",
   "anchor": "accounting-frc",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-frc",
   "short_definition": "Financial Reporting Council. The UK body developing and maintaining UK and Irish accounting standards, including FRS 100–105. “FRC” names the institution, while FRS identifies an issued Financial Reporting Standard.",
   "countries": []
  },
  {
   "term": "FRS 102",
   "full_name": "The Financial Reporting Standard applicable in the UK and Republic of Ireland",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "National accounting frameworks and standard setters",
   "anchor": "accounting-frs-102",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-frs-102",
   "short_definition": "The Financial Reporting Standard applicable in the UK and Republic of Ireland. The principal single standard for entities not using adopted IFRS, FRS 101 or FRS 105. It is based on IFRS for SMEs with significant UK and Irish amendments, so the frameworks are not interchangeable.",
   "countries": []
  },
  {
   "term": "FRS 105",
   "full_name": "The Financial Reporting Standard applicable to the Micro-entities Regime",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "National accounting frameworks and standard setters",
   "anchor": "accounting-frs-105",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-frs-105",
   "short_definition": "The Financial Reporting Standard applicable to the Micro-entities Regime. The UK and Irish standard intended for qualifying companies preparing accounts under that regime. Micro-entity eligibility is a legal and reporting question; it is not synonymous with any small business or an informal cash accounting election. .",
   "countries": []
  },
  {
   "term": "FRS 101",
   "full_name": "Reduced Disclosure Framework",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "National accounting frameworks and standard setters",
   "anchor": "accounting-frs-101",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-frs-101",
   "short_definition": "Reduced Disclosure Framework. The UK and Irish standard addressing individual financial statements of qualifying subsidiaries and ultimate parents otherwise applying adopted IFRS recognition, measurement and disclosure requirements. It provides specified disclosure exemptions.",
   "countries": []
  },
  {
   "term": "HGB",
   "full_name": "Handelsgesetzbuch — German Commercial Code",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "National accounting frameworks and standard setters",
   "anchor": "accounting-hgb",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-hgb",
   "short_definition": "Handelsgesetzbuch — German Commercial Code. German legislation containing commercial bookkeeping and financial reporting requirements, including annual accounts and consolidated reporting provisions. “HGB accounting” describes a legal reporting basis rather than a private standard setter.",
   "countries": []
  },
  {
   "term": "ANC",
   "full_name": "Autorité des normes comptables — French Accounting Standards Authority",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "National accounting frameworks and standard setters",
   "anchor": "accounting-anc",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-anc",
   "short_definition": "Autorité des normes comptables — French Accounting Standards Authority. France's accounting standard-setting authority, responsible for regulations including the Plan comptable général. ANC identifies the issuer; a regulation number identifies a particular legal accounting instrument.",
   "countries": []
  },
  {
   "term": "PCG",
   "full_name": "Plan comptable général — General Accounting Plan",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "National accounting frameworks and standard setters",
   "anchor": "accounting-pcg",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-pcg",
   "short_definition": "Plan comptable général — General Accounting Plan. France's general accounting regulation, consolidated in ANC Regulation 2014-03 as amended. It covers accounting rules as well as the account structure; translating it simply as “chart of accounts” understates its scope.",
   "countries": []
  },
  {
   "term": "PGC",
   "full_name": "Plan General de Contabilidad — General Accounting Plan",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "National accounting frameworks and standard setters",
   "anchor": "accounting-pgc",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-pgc",
   "short_definition": "Plan General de Contabilidad — General Accounting Plan. Spain's general accounting framework approved by Royal Decree 1514/2007, including a conceptual framework, recognition and measurement rules, annual accounts and account definitions.",
   "countries": []
  },
  {
   "term": "OIC",
   "full_name": "Organismo Italiano di Contabilità — Italian Accounting Organisation",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "National accounting frameworks and standard setters",
   "anchor": "accounting-oic",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-oic",
   "short_definition": "Organismo Italiano di Contabilità — Italian Accounting Organisation. Italy's national accounting standard setter. “OIC standards” refers to its Italian accounting pronouncements, used with the applicable statutory requirements.",
   "countries": []
  },
  {
   "term": "RJ",
   "full_name": "Raad voor de Jaarverslaggeving — Dutch Accounting Standards Board",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "National accounting frameworks and standard setters",
   "anchor": "accounting-rj",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-rj",
   "short_definition": "Raad voor de Jaarverslaggeving — Dutch Accounting Standards Board, and, in practice, references to its Richtlijnen voor de jaarverslaggeving, the financial reporting guidelines. The issuer and guidelines share the abbreviation in common usage. The large guidelines collection addresses medium-sized and large entities;",
   "countries": []
  },
  {
   "term": "BFN",
   "full_name": "Bokföringsnämnden — Swedish Accounting Standards Board",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "National accounting frameworks and standard setters",
   "anchor": "accounting-bfn",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-bfn",
   "short_definition": "Bokföringsnämnden — Swedish Accounting Standards Board. The Swedish government expert authority that develops generally accepted accounting practice through general advice and guidance. Its publications include K frameworks. BFN names the authority;",
   "countries": []
  },
  {
   "term": "K2",
   "full_name": "Årsredovisning i mindre företag — Annual reports in smaller enterprises",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "National accounting frameworks and standard setters",
   "anchor": "accounting-k2",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-k2",
   "short_definition": "Årsredovisning i mindre företag — Annual reports in smaller enterprises, BFNAR 2016:10. K2 is a Swedish reporting framework for eligible entities, with simplified rules. It must be applied as a whole within its stated scope. Check eligibility and the version applicable to the financial year's start;",
   "countries": []
  },
  {
   "term": "K3",
   "full_name": "Årsredovisning och koncernredovisning — Annual reports and consolidated financial statements",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "National accounting frameworks and standard setters",
   "anchor": "accounting-k3",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-k3",
   "short_definition": "Årsredovisning och koncernredovisning — Annual reports and consolidated financial statements, BFNAR 2012:1. K3 is a Swedish accounting framework covering annual and group accounts. It is distinct from K2 and from IFRS.",
   "countries": []
  },
  {
   "term": "ASBJ",
   "full_name": "Accounting Standards Board of Japan",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "National accounting frameworks and standard setters",
   "anchor": "accounting-asbj",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-asbj",
   "short_definition": "Accounting Standards Board of Japan. The Japanese accounting standard setter that develops standards and implementation guidance within the Japanese GAAP framework. ASBJ is the issuer, while JGAAP is the framework label.",
   "countries": []
  },
  {
   "term": "JGAAP",
   "full_name": "Japanese generally accepted accounting principles",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "National accounting frameworks and standard setters",
   "anchor": "accounting-jgaap",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-jgaap",
   "short_definition": "Japanese generally accepted accounting principles, also written Japanese GAAP. Japan's domestic financial reporting framework.",
   "countries": []
  },
  {
   "term": "ASBE",
   "full_name": "Accounting Standards for Business Enterprises — 企业会计准则",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "National accounting frameworks and standard setters",
   "anchor": "accounting-asbe",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-asbe",
   "short_definition": "Accounting Standards for Business Enterprises — 企业会计准则. China's enterprise accounting standards issued by the Ministry of Finance.",
   "countries": []
  },
  {
   "term": "Ind AS",
   "full_name": "Indian Accounting Standards",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "National accounting frameworks and standard setters",
   "anchor": "accounting-ind-as",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-ind-as",
   "short_definition": "Indian Accounting Standards. India's IFRS-converged standards notified under its legal framework. They include differences from IFRS as issued by the IASB, so Ind AS compliance does not automatically establish IFRS compliance.",
   "countries": []
  },
  {
   "term": "AS — Indian Accounting Standards context",
   "full_name": "Accounting Standards",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "National accounting frameworks and standard setters",
   "anchor": "accounting-as-indian-accounting-standards-context",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-as-indian-accounting-standards-context",
   "short_definition": "Accounting Standards, in Indian references to the accounting regime distinct from Ind AS. The unqualified abbreviation AS is highly ambiguous internationally.",
   "countries": []
  },
  {
   "term": "CPC",
   "full_name": "Comitê de Pronunciamentos Contábeis — Brazilian Accounting Pronouncements Committee",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "National accounting frameworks and standard setters",
   "anchor": "accounting-cpc",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-cpc",
   "short_definition": "Comitê de Pronunciamentos Contábeis — Brazilian Accounting Pronouncements Committee. The Brazilian body preparing accounting pronouncements and related technical documents for the national reporting system. Its work supports convergence with IFRS.",
   "countries": []
  },
  {
   "term": "AASB",
   "full_name": "Australian Accounting Standards Board",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "National accounting frameworks and standard setters",
   "anchor": "accounting-aasb",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-aasb",
   "short_definition": "Australian Accounting Standards Board, also the prefix on Australian Accounting Standards, such as AASB 1053. Australia's Tier 1 framework incorporates IFRS requirements with Australian additions and relevant sector provisions; Tier 2 uses simplified disclosures.",
   "countries": []
  },
  {
   "term": "AcSB",
   "full_name": "Accounting Standards Board",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "National accounting frameworks and standard setters",
   "anchor": "accounting-acsb",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-acsb",
   "short_definition": "Accounting Standards Board. Canada's independent standard setter for entities outside the public sector. Its responsibilities encompass Canadian private-sector financial reporting, including IFRS-related work and domestic standards.",
   "countries": []
  },
  {
   "term": "ASPE",
   "full_name": "Accounting Standards for Private Enterprises",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "National accounting frameworks and standard setters",
   "anchor": "accounting-aspe",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-aspe",
   "short_definition": "Accounting Standards for Private Enterprises. The Canadian domestic framework in Part II of the CPA Canada Handbook — Accounting.",
   "countries": []
  },
  {
   "term": "IFRS 15",
   "full_name": "Revenue from Contracts with Customers",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "Selected IFRS and IAS standards",
   "anchor": "accounting-ifrs-15",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-ifrs-15",
   "short_definition": "Revenue from Contracts with Customers. The IASB revenue standard based on identifying contracts and performance obligations, determining and allocating the transaction price, and recognising revenue as control transfers. Billing dates and cash collection alone do not determine revenue.",
   "countries": []
  },
  {
   "term": "IFRS 16",
   "full_name": "Leases",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "Selected IFRS and IAS standards",
   "anchor": "accounting-ifrs-16",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-ifrs-16",
   "short_definition": "Leases. The IASB standard governing lease accounting, including a lessee's recognition of right-of-use assets and lease liabilities, subject to specified exemptions. It also covers lessor accounting and disclosures. A rental payment schedule is therefore only part of an IFRS lease accounting process. .",
   "countries": []
  },
  {
   "term": "IFRS 9",
   "full_name": "Financial Instruments",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "Selected IFRS and IAS standards",
   "anchor": "accounting-ifrs-9",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-ifrs-9",
   "short_definition": "Financial Instruments. The IASB standard addressing classification and measurement of financial assets and liabilities, expected credit losses and hedge accounting. Trade receivables can fall within its impairment requirements, so its relevance extends beyond financial institutions.",
   "countries": []
  },
  {
   "term": "IFRS 18",
   "full_name": "Presentation and Disclosure in Financial Statements",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "Selected IFRS and IAS standards",
   "anchor": "accounting-ifrs-18",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-ifrs-18",
   "short_definition": "Presentation and Disclosure in Financial Statements. Replaces IAS 1 for annual periods beginning on or after 1 January 2027, with early application permitted. It introduces defined profit subtotals, management-defined performance measure disclosures and improved aggregation/disaggregation requirements.",
   "countries": []
  },
  {
   "term": "IFRS 10",
   "full_name": "Consolidated Financial Statements",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "Selected IFRS and IAS standards",
   "anchor": "accounting-ifrs-10",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-ifrs-10",
   "short_definition": "Consolidated Financial Statements. The IASB standard establishing control as the basis for including subsidiaries in consolidated financial statements. The control assessment determines the reporting boundary and is not simply a fixed ownership-percentage test.",
   "countries": []
  },
  {
   "term": "IFRS 3",
   "full_name": "Business Combinations",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "Selected IFRS and IAS standards",
   "anchor": "accounting-ifrs-3",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-ifrs-3",
   "short_definition": "Business Combinations. The IASB standard governing an acquirer's accounting for qualifying business combinations, including identifiable acquired assets and liabilities, goodwill or bargain purchase gains, and disclosures.",
   "countries": []
  },
  {
   "term": "IAS 1",
   "full_name": "Presentation of Financial Statements",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "Selected IFRS and IAS standards",
   "anchor": "accounting-ias-1",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-ias-1",
   "short_definition": "Presentation of Financial Statements. The established IFRS standard for overall financial statement presentation, structure and minimum content, including related preparation principles. IFRS 18 replaces it from the latter standard's applicable effective date; some IAS 1 requirements move to IAS 8 or IFRS 7.",
   "countries": []
  },
  {
   "term": "IAS 2",
   "full_name": "Inventories",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "Selected IFRS and IAS standards",
   "anchor": "accounting-ias-2",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-ias-2",
   "short_definition": "Inventories. The IFRS standard governing inventory cost determination, expense recognition and write-downs to net realisable value. It affects costing methods and valuation rather than merely warehouse quantities. Inventory tax rules and an ERP's physical stock tracking do not by themselves establish IAS 2 compliance. .",
   "countries": []
  },
  {
   "term": "IAS 7",
   "full_name": "Statement of Cash Flows",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "Selected IFRS and IAS standards",
   "anchor": "accounting-ias-7",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-ias-7",
   "short_definition": "Statement of Cash Flows. The IFRS standard governing reporting cash flow movements, including operating, investing and financing activities. A cash flow statement is part of accrual financial reporting; preparing one does not mean the entity uses cash basis accounting.",
   "countries": []
  },
  {
   "term": "IAS 8",
   "full_name": "Accounting Policies, Changes in Accounting Estimates and Errors",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "Selected IFRS and IAS standards",
   "anchor": "accounting-ias-8",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-ias-8",
   "short_definition": "Accounting Policies, Changes in Accounting Estimates and Errors, renamed Basis of Preparation of Financial Statements with the IFRS 18-related amendments. It governs policy selection and changes, estimate changes and error corrections.",
   "countries": []
  },
  {
   "term": "IAS 12",
   "full_name": "Income Taxes",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "Selected IFRS and IAS standards",
   "anchor": "accounting-ias-12",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-ias-12",
   "short_definition": "Income Taxes. The IFRS standard for accounting for current and deferred income tax, including temporary differences between accounting carrying amounts and tax bases. It concerns financial statement accounting for profit-based taxes.",
   "countries": []
  },
  {
   "term": "IAS 16",
   "full_name": "Property, Plant and Equipment",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "Selected IFRS and IAS standards",
   "anchor": "accounting-ias-16",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-ias-16",
   "short_definition": "Property, Plant and Equipment. The IFRS standard addressing recognition and measurement of tangible assets used over more than one period, including depreciation and related impairment.",
   "countries": []
  },
  {
   "term": "IAS 19",
   "full_name": "Employee Benefits",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "Selected IFRS and IAS standards",
   "anchor": "accounting-ias-19",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-ias-19",
   "short_definition": "Employee Benefits. The IFRS standard for employee benefit accounting, including short-term benefits, post-employment arrangements and termination benefits; share-based payments fall under IFRS 2. It distinguishes defined contribution and defined benefit plans.",
   "countries": []
  },
  {
   "term": "IAS 21",
   "full_name": "The Effects of Changes in Foreign Exchange Rates",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "Selected IFRS and IAS standards",
   "anchor": "accounting-ias-21",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-ias-21",
   "short_definition": "The Effects of Changes in Foreign Exchange Rates. The IFRS standard addressing foreign currency transactions and translation of financial statements. It distinguishes functional currency, based on the primary economic environment, from presentation currency.",
   "countries": []
  },
  {
   "term": "IAS 36",
   "full_name": "Impairment of Assets",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "Selected IFRS and IAS standards",
   "anchor": "accounting-ias-36",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-ias-36",
   "short_definition": "Impairment of Assets. The IFRS standard preventing assets within its scope from being carried above recoverable amount. It includes cash-generating unit and goodwill testing requirements.",
   "countries": []
  },
  {
   "term": "IAS 37",
   "full_name": "Provisions, Contingent Liabilities and Contingent Assets",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "Selected IFRS and IAS standards",
   "anchor": "accounting-ias-37",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-ias-37",
   "short_definition": "Provisions, Contingent Liabilities and Contingent Assets. The IFRS standard governing uncertain obligations and contingencies. A provision is a liability of uncertain timing or amount, with recognition criteria; some contingencies require disclosure rather than recognition.",
   "countries": []
  },
  {
   "term": "IAS 38",
   "full_name": "Intangible Assets",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "Selected IFRS and IAS standards",
   "anchor": "accounting-ias-38",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-ias-38",
   "short_definition": "Intangible Assets. The IFRS standard for identifiable non-monetary assets without physical substance, including recognition, measurement and disclosures. It distinguishes research expenditure from development expenditure meeting capitalisation criteria.",
   "countries": []
  },
  {
   "term": "ASC 606",
   "full_name": "Revenue from Contracts with Customers",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "Selected US GAAP Codification topics",
   "anchor": "accounting-asc-606",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-asc-606",
   "short_definition": "Revenue from Contracts with Customers. FASB's US GAAP revenue topic, built around contracts, performance obligations, transaction price and transfer to customers. It emerged from a joint revenue project with the IASB, but the two frameworks are not interchangeable.",
   "countries": []
  },
  {
   "term": "ASC 842",
   "full_name": "Leases",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "Selected US GAAP Codification topics",
   "anchor": "accounting-asc-842",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-asc-842",
   "short_definition": "Leases. FASB's US GAAP lease topic, including lessee right-of-use asset and lease liability accounting. Its operating and finance lease model differs in important respects from IFRS 16.",
   "countries": []
  },
  {
   "term": "ASC 830",
   "full_name": "Foreign Currency Matters",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "Selected US GAAP Codification topics",
   "anchor": "accounting-asc-830",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-asc-830",
   "short_definition": "Foreign Currency Matters. The US GAAP topic for foreign currency transactions and translation, including functional currency and cumulative translation adjustments. A reporting currency conversion and a transaction's exchange gain or loss can have different accounting effects.",
   "countries": []
  },
  {
   "term": "ASC 740",
   "full_name": "Income Taxes",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "Selected US GAAP Codification topics",
   "anchor": "accounting-asc-740",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-asc-740",
   "short_definition": "Income Taxes. The US GAAP topic addressing income tax accounting, including current and deferred tax and disclosures. It is not the US tax code or a tax filing form. Topic amendments can change financial statement disclosures without changing the underlying tax return calculation. .",
   "countries": []
  },
  {
   "term": "ASC 810",
   "full_name": "Consolidation",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "Selected US GAAP Codification topics",
   "anchor": "accounting-asc-810",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-asc-810",
   "short_definition": "Consolidation. The US GAAP topic determining whether and how entities are consolidated, including variable interest entity requirements. It should be assessed separately from IFRS 10's model.",
   "countries": []
  },
  {
   "term": "ASC 805",
   "full_name": "Business Combinations",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "Selected US GAAP Codification topics",
   "anchor": "accounting-asc-805",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-asc-805",
   "short_definition": "Business Combinations. The US GAAP topic governing accounting for business acquisitions, including determining the accounting acquirer and recognising acquired assets, liabilities and goodwill under the applicable model. It interacts with ASC 810 for particular acquisitions.",
   "countries": []
  },
  {
   "term": "ASC 350",
   "full_name": "Intangibles — Goodwill and Other",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "Selected US GAAP Codification topics",
   "anchor": "accounting-asc-350",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-asc-350",
   "short_definition": "Intangibles — Goodwill and Other. The US GAAP topic covering goodwill and other intangible asset accounting, with relevant subtopics and alternatives. Its goodwill impairment requirements differ from the IAS 36 framework.",
   "countries": []
  },
  {
   "term": "ASC 360",
   "full_name": "Property, Plant, and Equipment",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "Selected US GAAP Codification topics",
   "anchor": "accounting-asc-360",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-asc-360",
   "short_definition": "Property, Plant, and Equipment. The US GAAP topic including long-lived asset impairment and disposal accounting. Recoverability testing and impairment measurement require evidence and assumptions beyond ordinary depreciation schedules.",
   "countries": []
  },
  {
   "term": "ASC 326",
   "full_name": "Financial Instruments — Credit Losses",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "Selected US GAAP Codification topics",
   "anchor": "accounting-asc-326",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-asc-326",
   "short_definition": "Financial Instruments — Credit Losses. The US GAAP topic including current expected credit loss measurement for relevant financial assets. Its reach includes trade receivables as well as lending assets.",
   "countries": []
  },
  {
   "term": "ASC 330",
   "full_name": "Inventory",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "Selected US GAAP Codification topics",
   "anchor": "accounting-asc-330",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-asc-330",
   "short_definition": "Inventory. The US GAAP inventory topic, including cost and subsequent measurement. The lower-of-cost-and-net-realisable-value model introduced by ASU 2015-11 excludes inventory measured using LIFO or the retail inventory method.",
   "countries": []
  },
  {
   "term": "ASC 450",
   "full_name": "Contingencies",
   "section": "accounting",
   "section_title": "Accounting frameworks and financial reporting",
   "subsection": "Selected US GAAP Codification topics",
   "anchor": "accounting-asc-450",
   "url": "https://erplocalization.com/glossary/accounting/#accounting-asc-450",
   "short_definition": "Contingencies. The US GAAP topic addressing gain and loss contingencies. Under the general loss contingency model, recognition involves both a probable incurred loss and a reasonably estimable amount; disclosure considerations are separate.",
   "countries": []
  },
  {
   "term": "ERP",
   "full_name": "Enterprise resource planning",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "ERP and finance terminology",
   "anchor": "core-erp",
   "url": "https://erplocalization.com/glossary/core/#core-erp",
   "short_definition": "Enterprise resource planning. Integrated business software covering processes such as finance, purchasing, inventory and operations. ERP is a software category. IFRS and US GAAP are accounting frameworks that an implementation may need to support.",
   "countries": []
  },
  {
   "term": "AP",
   "full_name": "Accounts payable in finance: supplier liabilities and the process for handling bills and payments",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "ERP and finance terminology",
   "anchor": "core-ap",
   "url": "https://erplocalization.com/glossary/core/#core-ap",
   "short_definition": "Accounts payable in finance: supplier liabilities and the process for handling bills and payments. Access point in Peppol: the technical service that sends and receives network documents. Identify the domain before interpreting an \"AP integration\" claim.",
   "countries": []
  },
  {
   "term": "AR",
   "full_name": "Accounts receivable",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "ERP and finance terminology",
   "anchor": "core-ar",
   "url": "https://erplocalization.com/glossary/core/#core-ar",
   "short_definition": "Accounts receivable. Customer amounts owed to the business and the processes for invoicing, collections and allocation of receipts. An AR e-invoice connector concerns sales-side documents; it does not by itself establish AP receiving. AR is also Argentina's country code when used as a geographic identifier.",
   "countries": []
  },
  {
   "term": "GL and G/L",
   "full_name": "General ledger",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "ERP and finance terminology",
   "anchor": "core-gl-and-g-l",
   "url": "https://erplocalization.com/glossary/core/#core-gl-and-g-l",
   "short_definition": "General ledger. The central accounting record organized by accounts, fed by journals and often by subsidiary ledgers such as AP and AR. A tax report, audit export or group consolidation uses selected ledger data and mappings; it is a separate output.",
   "countries": []
  },
  {
   "term": "CoA",
   "full_name": "Chart of accounts",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "ERP and finance terminology",
   "anchor": "core-coa",
   "url": "https://erplocalization.com/glossary/core/#core-coa",
   "short_definition": "Chart of accounts. The structured account list used to classify postings. A statutory CoA and a group's reporting structure can differ, requiring an approved mapping. France's PCG and Spain's PGC are broader accounting frameworks, not merely arbitrary account-number lists.",
   "countries": []
  },
  {
   "term": "P&L",
   "full_name": "Profit and loss",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "ERP and finance terminology",
   "anchor": "core-p-l",
   "url": "https://erplocalization.com/glossary/core/#core-p-l",
   "short_definition": "Profit and loss. Common shorthand for an income statement or the accounts measuring income and expenses. Exact statement names and presentation depend on the accounting framework.",
   "countries": []
  },
  {
   "term": "FX",
   "full_name": "Foreign exchange",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "ERP and finance terminology",
   "anchor": "core-fx",
   "url": "https://erplocalization.com/glossary/core/#core-fx",
   "short_definition": "Foreign exchange. Currency conversion and exchange-rate effects. Transaction currency, functional currency and presentation currency are related but distinct accounting concepts. IAS 21 is the IFRS standard concerned with foreign-exchange effects.",
   "countries": []
  },
  {
   "term": "CRM",
   "full_name": "Customer relationship management",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "ERP and finance terminology",
   "anchor": "core-crm",
   "url": "https://erplocalization.com/glossary/core/#core-crm",
   "short_definition": "Customer relationship management. Software and processes for customer interactions, sales and service. A CRM may originate customer or billing data, but its existence does not establish a complete accounting ledger or compliant tax submission.",
   "countries": []
  },
  {
   "term": "HR",
   "full_name": "Human resources",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "ERP and finance terminology",
   "anchor": "core-hr",
   "url": "https://erplocalization.com/glossary/core/#core-hr",
   "short_definition": "Human resources. The business function responsible for people administration. Payroll is connected to HR but adds pay calculations, deductions and reporting. A product's HR functionality does not establish local payroll reporting.",
   "countries": []
  },
  {
   "term": "POS",
   "full_name": "Point of sale",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "ERP and finance terminology",
   "anchor": "core-pos",
   "url": "https://erplocalization.com/glossary/core/#core-pos",
   "short_definition": "Point of sale. The retail transaction system or selling location. POS receipts, tax invoices and consolidated invoices can be separate document types and processes.",
   "countries": []
  },
  {
   "term": "SAP",
   "full_name": "Systems",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "ERP and finance terminology",
   "anchor": "core-sap",
   "url": "https://erplocalization.com/glossary/core/#core-sap",
   "short_definition": "Systems, Applications, and Products in Data Processing in SAP's current English explanation. Its 1972 name was Systemanalyse und Programmentwicklung, or System Analysis and Program Development. The initials are a company/product-family name, not an accounting framework.",
   "countries": []
  },
  {
   "term": "IFS",
   "full_name": "Industrial and Financial Systems",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "ERP and finance terminology",
   "anchor": "core-ifs",
   "url": "https://erplocalization.com/glossary/core/#core-ifs",
   "short_definition": "Industrial and Financial Systems. The historical corporate name behind IFS, an enterprise-software vendor. IFS Cloud is a product name; it does not designate IFRS Accounting Standards.",
   "countries": []
  },
  {
   "term": "DRC",
   "full_name": "Document and Reporting Compliance",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "ERP and finance terminology",
   "anchor": "core-drc",
   "url": "https://erplocalization.com/glossary/core/#core-drc",
   "short_definition": "Document and Reporting Compliance. SAP's solution family for particular electronic-document and statutory-reporting processes. Read the country, source system, edition and scenario in the relevant matrix. A generic DRC reference is not proof of every local obligation.",
   "countries": []
  },
  {
   "term": "EDS",
   "full_name": "Electronic Document Service",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "ERP and finance terminology",
   "anchor": "core-eds",
   "url": "https://erplocalization.com/glossary/core/#core-eds",
   "short_definition": "Electronic Document Service. SAP Business One infrastructure that manages and communicates electronic documents and reporting information. Its use depends on localization and connectors. EDS and EFM perform different jobs.",
   "countries": []
  },
  {
   "term": "EFM",
   "full_name": "Electronic File Manager",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "ERP and finance terminology",
   "anchor": "core-efm",
   "url": "https://erplocalization.com/glossary/core/#core-efm",
   "short_definition": "Electronic File Manager. SAP Business One's format-definition add-on for designing mappings between input and output files. It is a mapping tool, rather than an authority approval or universal tax connector.",
   "countries": []
  },
  {
   "term": "SLD and SL",
   "full_name": "System Landscape Directory and Service Layer",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "ERP and finance terminology",
   "anchor": "core-sld-and-sl",
   "url": "https://erplocalization.com/glossary/core/#core-sld-and-sl",
   "short_definition": "System Landscape Directory and Service Layer. SAP Business One infrastructure used by EDS for system registration, data access and status updates. These are components in a product architecture, rather than invoice formats.",
   "countries": []
  },
  {
   "term": "HANA",
   "full_name": null,
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "ERP and finance terminology",
   "anchor": "core-hana",
   "url": "https://erplocalization.com/glossary/core/#core-hana",
   "short_definition": "SAP HANA is a database-platform product name. The label \"Business One for HANA\" identifies a product variant. Avoid treating an informal expansion of the name as a capability statement; SQL/HANA support must be checked for the specific feature.",
   "countries": []
  },
  {
   "term": "FP, FPS and release identifiers",
   "full_name": "Feature package and feature package stack",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "ERP and finance terminology",
   "anchor": "core-fp-fps-and-release-identifiers",
   "url": "https://erplocalization.com/glossary/core/#core-fp-fps-and-release-identifiers",
   "short_definition": "Feature package and feature package stack, used in SAP release terminology. FP2502 is a particular package identifier, not a separate legal scheme. Labels such as 26R1, 26R2, R2 and 2608 likewise identify vendor release contexts. Preserve the full product/version combination when recording evidence.",
   "countries": []
  },
  {
   "term": "W1",
   "full_name": "Microsoft's worldwide/base Business Central application version label",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "ERP and finance terminology",
   "anchor": "core-w1",
   "url": "https://erplocalization.com/glossary/core/#core-w1",
   "short_definition": "Microsoft's worldwide/base Business Central application version label. Country-localized applications and partner extensions add specific functionality. W1 is a product-context marker, not evidence that every country requirement is supported.",
   "countries": []
  },
  {
   "term": "ISV",
   "full_name": "Independent software vendor",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "ERP and finance terminology",
   "anchor": "core-isv",
   "url": "https://erplocalization.com/glossary/core/#core-isv",
   "short_definition": "Independent software vendor. A separate publisher that supplies an app or integration around a platform. An ISV route should identify the publisher, product and support arrangement.",
   "countries": []
  },
  {
   "term": "SaaS",
   "full_name": "Software as a service",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "ERP and finance terminology",
   "anchor": "core-saas",
   "url": "https://erplocalization.com/glossary/core/#core-saas",
   "short_definition": "Software as a service. Software supplied as an operated cloud service. SaaS describes delivery, not the applicable accounting framework or country's tax coverage.",
   "countries": []
  },
  {
   "term": "GA",
   "full_name": "General availability",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "ERP and finance terminology",
   "anchor": "core-ga",
   "url": "https://erplocalization.com/glossary/core/#core-ga",
   "short_definition": "General availability. A software-release status indicating normal availability under the vendor's stated terms. Distinguish it from preview, early-adopter and roadmap status. None of these labels alone proves that a customer's exact configuration was tested.",
   "countries": []
  },
  {
   "term": "B2B, B2C and B2G",
   "full_name": "Business-to-business",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "Tax and business scope",
   "anchor": "core-b2b-b2c-and-b2g",
   "url": "https://erplocalization.com/glossary/core/#core-b2b-b2c-and-b2g",
   "short_definition": "Business-to-business, business-to-consumer and business-to-government. These classify transaction parties. E-invoice obligations can differ between them, and between domestic and cross-border transactions. A B2B mandate does not automatically establish the B2C or B2G rule.",
   "countries": []
  },
  {
   "term": "VAT and GST",
   "full_name": "Value-added tax and goods and services tax",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "Tax and business scope",
   "anchor": "core-vat-and-gst",
   "url": "https://erplocalization.com/glossary/core/#core-vat-and-gst",
   "short_definition": "Value-added tax and goods and services tax. Names used for broad consumption-tax systems; national rules determine calculation, recovery, registration and returns. GST is not a single global scheme or universal rate. Malaysia's SST requires its own definition and should not be silently treated as VAT.",
   "countries": []
  },
  {
   "term": "CIT",
   "full_name": "Corporate income tax",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "Tax and business scope",
   "anchor": "core-cit",
   "url": "https://erplocalization.com/glossary/core/#core-cit",
   "short_definition": "Corporate income tax. Tax on corporate income or profits under a jurisdiction's rules. Its base and return are distinct from VAT/GST and from the profit reported under an accounting framework.",
   "countries": []
  },
  {
   "term": "TIN and VATIN",
   "full_name": "Tax identification number and VAT identification number",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "Tax and business scope",
   "anchor": "core-tin-and-vatin",
   "url": "https://erplocalization.com/glossary/core/#core-tin-and-vatin",
   "short_definition": "Tax identification number and VAT identification number. Identifiers used for different tax purposes; the relationship varies by country. Company registration, employer and customs identifiers can be separate again.",
   "countries": []
  },
  {
   "term": "PE",
   "full_name": "Permanent establishment in international tax",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "Tax and business scope",
   "anchor": "core-pe",
   "url": "https://erplocalization.com/glossary/core/#core-pe",
   "short_definition": "Permanent establishment in international tax. A taxable business presence under the relevant domestic rule and treaty. Its existence needs a factual assessment. A branch registration, VAT fixed establishment and accounting consolidation decision are different questions.",
   "countries": []
  },
  {
   "term": "BO, UBO, AML and CFT",
   "full_name": "Beneficial owner",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "Tax and business scope",
   "anchor": "core-bo-ubo-aml-and-cft",
   "url": "https://erplocalization.com/glossary/core/#core-bo-ubo-aml-and-cft",
   "short_definition": "Beneficial owner, ultimate beneficial owner, anti-money laundering, and countering the financing of terrorism. Ownership/control terminology and financial-crime controls.",
   "countries": []
  },
  {
   "term": "PAYE",
   "full_name": "Pay as you earn",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "Tax and business scope",
   "anchor": "core-paye",
   "url": "https://erplocalization.com/glossary/core/#core-paye",
   "short_definition": "Pay as you earn. Tax collection through deductions from employment pay in several jurisdictions. The abbreviation describes a mechanism; registration, rates, deadlines and forms remain national. South Africa EMP201, UK RTI and Kenya PAYE processes are not interchangeable.",
   "countries": []
  },
  {
   "term": "SME, SMB and ETI",
   "full_name": "Small and medium-sized enterprise",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "Tax and business scope",
   "anchor": "core-sme-smb-and-eti",
   "url": "https://erplocalization.com/glossary/core/#core-sme-smb-and-eti",
   "short_definition": "Small and medium-sized enterprise; small and midsize business; and, in France, entreprise de taille intermédiaire, an intermediate-sized enterprise. SME/SMB are size labels whose thresholds depend on the rule. ETI also means South Africa's Employment Tax Incentive, covered separately.",
   "countries": []
  },
  {
   "term": "OSS and IOSS",
   "full_name": "One Stop Shop and Import One Stop Shop",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "Tax and business scope",
   "anchor": "core-oss-and-ioss",
   "url": "https://erplocalization.com/glossary/core/#core-oss-and-ioss",
   "short_definition": "One Stop Shop and Import One Stop Shop. EU VAT simplification schemes for specified consumer transactions. Union OSS, non-Union OSS and IOSS have different scopes. They are tax administration schemes, rather than accounting standards or invoice transport networks.",
   "countries": []
  },
  {
   "term": "EX number",
   "full_name": null,
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "Tax and business scope",
   "anchor": "core-ex-number",
   "url": "https://erplocalization.com/glossary/core/#core-ex-number",
   "short_definition": "The identification number associated with the EU cross-border SME VAT exemption scheme. The EX scheme is distinct from OSS and ordinary VAT registration. Eligibility and reporting conditions still apply.",
   "countries": []
  },
  {
   "term": "VIES",
   "full_name": "VAT Information Exchange System",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "Tax and business scope",
   "anchor": "core-vies",
   "url": "https://erplocalization.com/glossary/core/#core-vies",
   "short_definition": "VAT Information Exchange System. The EU facility used to check VAT-number information for cross-border purposes. It is a validation service, not an accounting framework or permission to make every transaction tax-free.",
   "countries": []
  },
  {
   "term": "EORI",
   "full_name": "Economic Operators Registration and Identification number",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "Tax and business scope",
   "anchor": "core-eori",
   "url": "https://erplocalization.com/glossary/core/#core-eori",
   "short_definition": "Economic Operators Registration and Identification number. An EU customs identifier. It is related to import, export and transit administration and remains distinct from a VAT number or company registration.",
   "countries": []
  },
  {
   "term": "ICS2 and ENS",
   "full_name": "Import Control System 2 and entry summary declaration",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "Tax and business scope",
   "anchor": "core-ics2-and-ens",
   "url": "https://erplocalization.com/glossary/core/#core-ics2-and-ens",
   "short_definition": "Import Control System 2 and entry summary declaration. ICS2 is the EU advance cargo-information system; ENS is the safety/security declaration used in that process. These are customs controls, rather than tax invoices or annual accounts.",
   "countries": []
  },
  {
   "term": "CBAM",
   "full_name": "Carbon Border Adjustment Mechanism",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "Tax and business scope",
   "anchor": "core-cbam",
   "url": "https://erplocalization.com/glossary/core/#core-cbam",
   "short_definition": "Carbon Border Adjustment Mechanism. The EU mechanism addressing embedded emissions in specified imported goods. It belongs to customs/carbon compliance and can require product and supplier data beyond the finance ledger.",
   "countries": []
  },
  {
   "term": "GPSR",
   "full_name": "General Product Safety Regulation",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "Tax and business scope",
   "anchor": "core-gpsr",
   "url": "https://erplocalization.com/glossary/core/#core-gpsr",
   "short_definition": "General Product Safety Regulation. EU product-safety legislation relevant to its covered consumer products and economic operators. It concerns product compliance and market responsibility, rather than recognition of revenue under IFRS or US GAAP.",
   "countries": []
  },
  {
   "term": "PPWR",
   "full_name": "Packaging and Packaging Waste Regulation",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "Tax and business scope",
   "anchor": "core-ppwr",
   "url": "https://erplocalization.com/glossary/core/#core-ppwr",
   "short_definition": "Packaging and Packaging Waste Regulation. EU packaging legislation with phased obligations. ERP implications can include product, packaging and producer-responsibility data. A glossary definition does not establish which phase applies to a particular business.",
   "countries": []
  },
  {
   "term": "GDPR, DPO and DPIA",
   "full_name": "General Data Protection Regulation",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "Tax and business scope",
   "anchor": "core-gdpr-dpo-and-dpia",
   "url": "https://erplocalization.com/glossary/core/#core-gdpr-dpo-and-dpia",
   "short_definition": "General Data Protection Regulation, data protection officer, and data protection impact assessment. GDPR is the legal framework; a DPO is a governance role; a DPIA assesses risks from relevant processing. They are distinct concepts. National privacy regimes outside the EU have their own definitions and scope.",
   "countries": []
  },
  {
   "term": "A1 and PD A1",
   "full_name": "Portable Document A1",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "Tax and business scope",
   "anchor": "core-a1-and-pd-a1",
   "url": "https://erplocalization.com/glossary/core/#core-a1-and-pd-a1",
   "short_definition": "Portable Document A1. Evidence of applicable social-security legislation in relevant European cross-border work situations. It is separate from a posted-worker notification or work permit. A1 is a form designation, not an initialism to expand letter by letter.",
   "countries": []
  },
  {
   "term": "E-invoicing and e-reporting",
   "full_name": null,
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "Electronic invoice and audit-file frameworks",
   "anchor": "core-e-invoicing-and-e-reporting",
   "url": "https://erplocalization.com/glossary/core/#core-e-invoicing-and-e-reporting",
   "short_definition": "Electronic invoicing is invoice creation/exchange in the required electronic form. E-reporting is the transmission of specified transaction or payment data to an authority. France, for example, distinguishes those processes. A country can require both without treating them as the same document flow.",
   "countries": []
  },
  {
   "term": "CTC, PTC and DRR",
   "full_name": "Continuous transaction controls",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "Electronic invoice and audit-file frameworks",
   "anchor": "core-ctc-ptc-and-drr",
   "url": "https://erplocalization.com/glossary/core/#core-ctc-ptc-and-drr",
   "short_definition": "Continuous transaction controls, periodic transaction controls, and digital reporting requirements. Terms used to classify digital tax-data obligations by timing and design. DRR is the broader reporting category; continuous and periodic mechanisms differ. The national legal instrument determines the actual duty.",
   "countries": []
  },
  {
   "term": "ViDA",
   "full_name": "VAT in the Digital Age",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "Electronic invoice and audit-file frameworks",
   "anchor": "core-vida",
   "url": "https://erplocalization.com/glossary/core/#core-vida",
   "short_definition": "VAT in the Digital Age. The EU VAT reform package. It relates to digital reporting and other VAT changes; it is neither an accounting framework nor a single universal domestic e-invoicing deadline.",
   "countries": []
  },
  {
   "term": "SAF-T",
   "full_name": "Standard Audit File for Tax",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "Electronic invoice and audit-file frameworks",
   "anchor": "core-saf-t",
   "url": "https://erplocalization.com/glossary/core/#core-saf-t",
   "short_definition": "Standard Audit File for Tax. An OECD-designed approach to standardized accounting/tax data extraction. The first version was published in 2005 and an update in 2010. Countries implement their own variants and submission triggers. A national SAF-T file is not interchangeable with every other audit export or VAT return.",
   "countries": []
  },
  {
   "term": "FEC",
   "full_name": "Fichier des écritures comptables",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "Electronic invoice and audit-file frameworks",
   "anchor": "core-fec",
   "url": "https://erplocalization.com/glossary/core/#core-fec",
   "short_definition": "Fichier des écritures comptables, or accounting entries file. France's standardized accounting export for relevant tax-audit procedures. It is often grouped with audit files for comparison, but should retain its French legal identity rather than being renamed a periodic OECD SAF-T return.",
   "countries": []
  },
  {
   "term": "Peppol and OpenPeppol",
   "full_name": "Peppol originated as Pan-European Public Procurement Online",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "Electronic invoice and audit-file frameworks",
   "anchor": "core-peppol-and-openpeppol",
   "url": "https://erplocalization.com/glossary/core/#core-peppol-and-openpeppol",
   "short_definition": "Peppol originated as Pan-European Public Procurement Online, an EU-funded pilot launched in 2008. OpenPeppol took over its services and responsibilities in 2012. Today Peppol is the network/specification framework; OpenPeppol is the governing association.",
   "countries": []
  },
  {
   "term": "BIS",
   "full_name": "Business Interoperability Specification",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "Electronic invoice and audit-file frameworks",
   "anchor": "core-bis",
   "url": "https://erplocalization.com/glossary/core/#core-bis",
   "short_definition": "Business Interoperability Specification. A Peppol specification describing a business-document process. BIS Billing 3 specifies invoice/credit-note requirements and is an EN16931 CIUS. It is distinct from the transport connection used to deliver a document.",
   "countries": []
  },
  {
   "term": "SMP and SML",
   "full_name": "Service Metadata Publisher and Service Metadata Locator",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "Electronic invoice and audit-file frameworks",
   "anchor": "core-smp-and-sml",
   "url": "https://erplocalization.com/glossary/core/#core-smp-and-sml",
   "short_definition": "Service Metadata Publisher and Service Metadata Locator. Discovery components in Peppol. The locator helps find the publisher; metadata describes a participant's supported document capabilities and endpoints. These are infrastructure roles, rather than invoice content standards.",
   "countries": []
  },
  {
   "term": "PA, PDP and PPF",
   "full_name": null,
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "Electronic invoice and audit-file frameworks",
   "anchor": "core-pa-pdp-and-ppf",
   "url": "https://erplocalization.com/glossary/core/#core-pa-pdp-and-ppf",
   "short_definition": "In France, plateforme agréée is an approved platform; PDP is the older plateforme de dématérialisation partenaire terminology. PPF means portail public de facturation. Treat their roles using current DGFiP guidance; older designs can describe a different PPF service scope.",
   "countries": []
  },
  {
   "term": "ASP",
   "full_name": "Accredited Service Provider in the UAE e-invoicing context",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "Electronic invoice and audit-file frameworks",
   "anchor": "core-asp",
   "url": "https://erplocalization.com/glossary/core/#core-asp",
   "short_definition": "Accredited Service Provider in the UAE e-invoicing context. The provider's accreditation is separate from a generic ERP connector or Peppol membership. ASP also identifies Moldova's Agenția Servicii Publice in country-registration material; that is a different institution.",
   "countries": []
  },
  {
   "term": "PINT and PINT-AE",
   "full_name": "Peppol International and its UAE billing specialization",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "Electronic invoice and audit-file frameworks",
   "anchor": "core-pint-and-pint-ae",
   "url": "https://erplocalization.com/glossary/core/#core-pint-and-pint-ae",
   "short_definition": "Peppol International and its UAE billing specialization. PINT supplies an international model from which jurisdiction-specific invoice specifications can be built. PINT-AE applies that method to the UAE specification.",
   "countries": []
  },
  {
   "term": "EN 16931",
   "full_name": "European standard for electronic invoicing",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "Electronic invoice and audit-file frameworks",
   "anchor": "core-en-16931",
   "url": "https://erplocalization.com/glossary/core/#core-en-16931",
   "short_definition": "European standard for electronic invoicing. Its core semantic model defines invoice information and business rules. The syntax bindings express that information in specified UBL and CII versions. It is an invoice standard, not an IFRS-style accounting framework or delivery network.",
   "countries": []
  },
  {
   "term": "CIUS and NLCIUS",
   "full_name": "Core Invoice Usage Specification",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "Electronic invoice and audit-file frameworks",
   "anchor": "core-cius-and-nlcius",
   "url": "https://erplocalization.com/glossary/core/#core-cius-and-nlcius",
   "short_definition": "Core Invoice Usage Specification, and the Netherlands' CIUS. A CIUS specializes or restricts use of the EN16931 core within the standard's conformance rules. It is different from an unrestricted extension. The national prefix identifies the usage context.",
   "countries": []
  },
  {
   "term": "UBL",
   "full_name": "Universal Business Language",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "Electronic invoice and audit-file frameworks",
   "anchor": "core-ubl",
   "url": "https://erplocalization.com/glossary/core/#core-ubl",
   "short_definition": "Universal Business Language. OASIS's XML business-document standard, covering invoices and other commercial documents. UBL 2.1 is one syntax used by EN16931 bindings and Peppol Billing. The prescribed syntax version can differ from the newest UBL release.",
   "countries": []
  },
  {
   "term": "CII and UN/CEFACT",
   "full_name": "Cross Industry Invoice and the United Nations Centre for Trade Facilitation and Electronic Business",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "Electronic invoice and audit-file frameworks",
   "anchor": "core-cii-and-un-cefact",
   "url": "https://erplocalization.com/glossary/core/#core-cii-and-un-cefact",
   "short_definition": "Cross Industry Invoice and the United Nations Centre for Trade Facilitation and Electronic Business. UN/CEFACT develops the CII standard within its trade-data work. CII is another invoice syntax used with EN16931. It is not a network or a tax authority.",
   "countries": []
  },
  {
   "term": "Factur-X and ZUGFeRD",
   "full_name": "Related Franco-German hybrid-invoice format names",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "Electronic invoice and audit-file frameworks",
   "anchor": "core-factur-x-and-zugferd",
   "url": "https://erplocalization.com/glossary/core/#core-factur-x-and-zugferd",
   "short_definition": "Related Franco-German hybrid-invoice format names. ZUGFeRD expands to Zentraler User Guide des Forums elektronische Rechnung Deutschland. The joint work combines a readable PDF with structured CII XML. The forums announced a common Factur-X approach in 2017.",
   "countries": []
  },
  {
   "term": "FeRD and FNFE-MPE",
   "full_name": null,
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "Electronic invoice and audit-file frameworks",
   "anchor": "core-ferd-and-fnfe-mpe",
   "url": "https://erplocalization.com/glossary/core/#core-ferd-and-fnfe-mpe",
   "short_definition": "Forum elektronische Rechnung Deutschland and Forum National de la Facture Électronique et des Marchés Publics Électroniques. The German and French forums behind the joint Factur-X/ZUGFeRD format. They are standard-development communities, rather than the national tax authorities.",
   "countries": []
  },
  {
   "term": "BT, BG and BR",
   "full_name": "Business term",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "Electronic invoice and audit-file frameworks",
   "anchor": "core-bt-bg-and-br",
   "url": "https://erplocalization.com/glossary/core/#core-bt-bg-and-br",
   "short_definition": "Business term, business group and business rule in invoice specifications. BT-27, for example, identifies seller name in EN16931 mappings. A BG groups related information; a BR expresses a validation constraint. A label such as BR-49 is a rule identifier, not another standard.",
   "countries": []
  },
  {
   "term": "EDI",
   "full_name": "Electronic data interchange",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "Electronic invoice and audit-file frameworks",
   "anchor": "core-edi",
   "url": "https://erplocalization.com/glossary/core/#core-edi",
   "short_definition": "Electronic data interchange. Structured exchange of business data between systems. EDI is the broad practice; particular document standards and transport protocols implement it. Peppol is one governed exchange framework, while an API is an interface method.",
   "countries": []
  },
  {
   "term": "GS1, GLN and GTIN",
   "full_name": null,
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "Electronic invoice and audit-file frameworks",
   "anchor": "core-gs1-gln-and-gtin",
   "url": "https://erplocalization.com/glossary/core/#core-gs1-gln-and-gtin",
   "short_definition": "GS1 is the standards organization/system name. Global Location Number identifies parties or locations; Global Trade Item Number identifies products or services. They belong to the same identification family but identify different things. A GLN is not automatically a VAT number.",
   "countries": []
  },
  {
   "term": "AI",
   "full_name": "Artificial intelligence in product descriptions",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "Electronic invoice and audit-file frameworks",
   "anchor": "core-ai",
   "url": "https://erplocalization.com/glossary/core/#core-ai",
   "short_definition": "Artificial intelligence in product descriptions. In GS1 barcode specifications, AI instead means application identifier, the prefix indicating the meaning of following data. Read the domain before interpreting the abbreviation.",
   "countries": []
  },
  {
   "term": "API and UI",
   "full_name": "Application programming interface and user interface",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "Software, data and file formats",
   "anchor": "core-api-and-ui",
   "url": "https://erplocalization.com/glossary/core/#core-api-and-ui",
   "short_definition": "Application programming interface and user interface. An API lets software interact with another system; a UI is the interface used by a person. An API's existence does not establish a ready-made ERP integration.",
   "countries": []
  },
  {
   "term": "REST",
   "full_name": "Representational State Transfer",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "Software, data and file formats",
   "anchor": "core-rest",
   "url": "https://erplocalization.com/glossary/core/#core-rest",
   "short_definition": "Representational State Transfer. An architectural style for distributed systems, named in Roy Fielding's 2000 dissertation. \"REST API\" describes an interface design approach, not an invoice format or accounting rule.",
   "countries": []
  },
  {
   "term": "HTTP and HTTPS",
   "full_name": "Hypertext Transfer Protocol",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "Software, data and file formats",
   "anchor": "core-http-and-https",
   "url": "https://erplocalization.com/glossary/core/#core-http-and-https",
   "short_definition": "Hypertext Transfer Protocol, and HTTP used over a secured connection. These describe web communication. They do not decide the business meaning or legal validity of a transmitted invoice.",
   "countries": []
  },
  {
   "term": "TLS",
   "full_name": "Transport Layer Security",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "Software, data and file formats",
   "anchor": "core-tls",
   "url": "https://erplocalization.com/glossary/core/#core-tls",
   "short_definition": "Transport Layer Security. A protocol family protecting network communication against eavesdropping and tampering. Transport protection differs from signing an invoice or retaining its legal original.",
   "countries": []
  },
  {
   "term": "XML and XSD",
   "full_name": "Extensible Markup Language and XML Schema Definition Language",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "Software, data and file formats",
   "anchor": "core-xml-and-xsd",
   "url": "https://erplocalization.com/glossary/core/#core-xml-and-xsd",
   "short_definition": "Extensible Markup Language and XML Schema Definition Language. XML represents structured documents; an XSD constrains structure and types. Passing an XSD check does not establish that all business rules or tax treatment are correct.",
   "countries": []
  },
  {
   "term": "JSON",
   "full_name": "JavaScript Object Notation",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "Software, data and file formats",
   "anchor": "core-json",
   "url": "https://erplocalization.com/glossary/core/#core-json",
   "short_definition": "JavaScript Object Notation. A language-independent text format for structured data, standardized through IETF RFC8259. An API can use JSON even when the required final invoice uses XML. Format conversion still needs the correct business mapping.",
   "countries": []
  },
  {
   "term": "PDF and PDF/A",
   "full_name": "Portable Document Format and its archival-conformance family",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "Software, data and file formats",
   "anchor": "core-pdf-and-pdf-a",
   "url": "https://erplocalization.com/glossary/core/#core-pdf-and-pdf-a",
   "short_definition": "Portable Document Format and its archival-conformance family. PDF represents a document for viewing; PDF/A adds preservation-oriented constraints. A visually readable PDF is not automatically a structured e-invoice. Factur-X uses a particular hybrid arrangement with embedded invoice data.",
   "countries": []
  },
  {
   "term": "SQL",
   "full_name": "Structured Query Language",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "Software, data and file formats",
   "anchor": "core-sql",
   "url": "https://erplocalization.com/glossary/core/#core-sql",
   "short_definition": "Structured Query Language. A database language used to query and manipulate relational data. In a product comparison, \"SQL version\" can identify a database deployment variant. It does not describe the applicable financial-reporting framework.",
   "countries": []
  },
  {
   "term": "SDK",
   "full_name": "Software development kit",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "Software, data and file formats",
   "anchor": "core-sdk",
   "url": "https://erplocalization.com/glossary/core/#core-sdk",
   "short_definition": "Software development kit. Documentation, tools and libraries for building against a platform. ETA's SDK, for example, documents Egypt's invoice and receipt interfaces. An SDK makes implementation possible; it does not prove a particular ERP has implemented it.",
   "countries": []
  },
  {
   "term": "ID and URL",
   "full_name": "Identifier",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "Software, data and file formats",
   "anchor": "core-id-and-url",
   "url": "https://erplocalization.com/glossary/core/#core-id-and-url",
   "short_definition": "Identifier, and Uniform Resource Locator. ID is ordinary shorthand for an identifying value. A URL locates a resource such as an API endpoint or source page. Neither label tells you which legal entity or identifier scheme a value represents.",
   "countries": []
  },
  {
   "term": "QR",
   "full_name": "Quick Response",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "Software, data and file formats",
   "anchor": "core-qr",
   "url": "https://erplocalization.com/glossary/core/#core-qr",
   "short_definition": "Quick Response. A two-dimensional code developed by DENSO WAVE. In an invoice process it can encode or link to prescribed information. The legal meaning comes from the country's rule, rather than from the QR image itself.",
   "countries": []
  },
  {
   "term": "PNG and SVG",
   "full_name": "Portable Network Graphics and Scalable Vector Graphics",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "Software, data and file formats",
   "anchor": "core-png-and-svg",
   "url": "https://erplocalization.com/glossary/core/#core-png-and-svg",
   "short_definition": "Portable Network Graphics and Scalable Vector Graphics. PNG is a raster-image format; SVG describes vector graphics in XML.",
   "countries": []
  },
  {
   "term": "ZIP",
   "full_name": null,
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "Software, data and file formats",
   "anchor": "core-zip",
   "url": "https://erplocalization.com/glossary/core/#core-zip",
   "short_definition": "A file-archive format, commonly using compression to package multiple files. It is a format name, not a meaningful initials expansion to invent.",
   "countries": []
  },
  {
   "term": "EU and EU27",
   "full_name": "European Union and shorthand for its 27 member states",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "Geographic, institutional and research shorthand",
   "anchor": "core-eu-and-eu27",
   "url": "https://erplocalization.com/glossary/core/#core-eu-and-eu27",
   "short_definition": "European Union and shorthand for its 27 member states. EU membership differs from EEA participation, euro use, customs territory and VAT territory. Check the relevant legal area for the transaction.",
   "countries": []
  },
  {
   "term": "EEA and EFTA",
   "full_name": "European Economic Area and European Free Trade Association",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "Geographic, institutional and research shorthand",
   "anchor": "core-eea-and-efta",
   "url": "https://erplocalization.com/glossary/core/#core-eea-and-efta",
   "short_definition": "European Economic Area and European Free Trade Association. They are different arrangements. The EEA Agreement extends important single-market rules but does not include the EU customs union or direct and indirect taxation.",
   "countries": []
  },
  {
   "term": "EMEA",
   "full_name": "Europe",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "Geographic, institutional and research shorthand",
   "anchor": "core-emea",
   "url": "https://erplocalization.com/glossary/core/#core-emea",
   "short_definition": "Europe, Middle East and Africa. A commercial regional grouping, not one tax jurisdiction or accounting framework. A product's EMEA label requires country-level evidence before it can support a localization claim.",
   "countries": []
  },
  {
   "term": "G20",
   "full_name": "Group of Twenty",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "Geographic, institutional and research shorthand",
   "anchor": "core-g20",
   "url": "https://erplocalization.com/glossary/core/#core-g20",
   "short_definition": "Group of Twenty. The forum contains 19 national economies plus the European Union and African Union. It is not an exact GDP ranking.",
   "countries": []
  },
  {
   "term": "IMF, WEO and GDP",
   "full_name": "International Monetary Fund",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "Geographic, institutional and research shorthand",
   "anchor": "core-imf-weo-and-gdp",
   "url": "https://erplocalization.com/glossary/core/#core-imf-weo-and-gdp",
   "short_definition": "International Monetary Fund, World Economic Outlook, and gross domestic product. IMF publishes the WEO database; GDP is an economic-output measure. A ranking must specify year, currency and current-price or purchasing-power basis. These are research/market-selection concepts, rather than company accounting standards.",
   "countries": []
  },
  {
   "term": "OECD",
   "full_name": "Organisation for Economic Co-operation and Development",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "Geographic, institutional and research shorthand",
   "anchor": "core-oecd",
   "url": "https://erplocalization.com/glossary/core/#core-oecd",
   "short_definition": "Organisation for Economic Co-operation and Development. An intergovernmental organization producing guidance and international tax work, including SAF-T and transfer-pricing materials. OECD guidance does not become every country's law merely because it is published.",
   "countries": []
  },
  {
   "term": "OPEC",
   "full_name": "Organization of the Petroleum Exporting Countries",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "Geographic, institutional and research shorthand",
   "anchor": "core-opec",
   "url": "https://erplocalization.com/glossary/core/#core-opec",
   "short_definition": "Organization of the Petroleum Exporting Countries. An intergovernmental organization relevant to oil-market context. It is not a tax authority or financial-reporting standard-setter.",
   "countries": []
  },
  {
   "term": "ISO",
   "full_name": "International Organization for Standardization",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "Geographic, institutional and research shorthand",
   "anchor": "core-iso",
   "url": "https://erplocalization.com/glossary/core/#core-iso",
   "short_definition": "International Organization for Standardization. ISO is its universal short name, inspired by Greek isos, meaning equal; it is not an English initials expansion. ISO publishes standards including country, currency and document-format standards.",
   "countries": []
  },
  {
   "term": "Country codes",
   "full_name": "ISO3166 codes identify countries and territories",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "Geographic, institutional and research shorthand",
   "anchor": "core-country-codes",
   "url": "https://erplocalization.com/glossary/core/#core-country-codes",
   "short_definition": "ISO3166 codes identify countries and territories. Examples include FR for France, GB for the United Kingdom, NZ for New Zealand, PT for Portugal, RO for Romania, UA for Ukraine and US for the United States. UK is common prose shorthand; GB is the assigned ISO alpha-2 identifier.",
   "countries": []
  },
  {
   "term": "Currency codes and amount labels",
   "full_name": "ISO4217 supplies currency codes",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "Geographic, institutional and research shorthand",
   "anchor": "core-currency-codes-and-amount-labels",
   "url": "https://erplocalization.com/glossary/core/#core-currency-codes-and-amount-labels",
   "short_definition": "ISO4217 supplies currency codes. EUR is euro; AED is UAE dirham; MYR is Malaysian ringgit; PHP is Philippine peso; PLN is Polish zloty. RM is common Malaysian ringgit notation and NIS is common shorthand for new Israeli shekel, whose ISO code is ILS.",
   "countries": []
  },
  {
   "term": "EY",
   "full_name": "Ernst & Young",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "Geographic, institutional and research shorthand",
   "anchor": "core-ey",
   "url": "https://erplocalization.com/glossary/core/#core-ey",
   "short_definition": "Ernst & Young, the professional-services network brand behind some secondary sources cited on this site. A published EY tracker is a secondary summary of national rules, distinct from the tax authority's own legislation or guidance.",
   "countries": []
  },
  {
   "term": "IT, RFP, UAT and SLA",
   "full_name": "Information technology",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "Geographic, institutional and research shorthand",
   "anchor": "core-it-rfp-uat-and-sla",
   "url": "https://erplocalization.com/glossary/core/#core-it-rfp-uat-and-sla",
   "short_definition": "Information technology; request for proposal; user acceptance testing; and service-level agreement. Common implementation and procurement shorthand. They describe project roles, purchasing documents, tests and contractual service measures. They are not tax forms or accounting frameworks.",
   "countries": []
  },
  {
   "term": "IVA and TVA",
   "full_name": "IVA",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "Geographic, institutional and research shorthand",
   "anchor": "core-iva-and-tva",
   "url": "https://erplocalization.com/glossary/core/#core-iva-and-tva",
   "short_definition": "Local names for value added tax. IVA means imposta sul valore aggiunto in Italy; TVA means taxe sur la valeur ajoutée in French. Other languages and jurisdictions also use these letter combinations. The shared abbreviation does not establish the same national rates, registration conditions or return. .",
   "countries": []
  },
  {
   "term": "XBRL and iXBRL",
   "full_name": "eXtensible Business Reporting Language",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "Geographic, institutional and research shorthand",
   "anchor": "core-xbrl-and-ixbrl",
   "url": "https://erplocalization.com/glossary/core/#core-xbrl-and-ixbrl",
   "short_definition": "eXtensible Business Reporting Language and Inline XBRL. XBRL expresses tagged business-reporting facts in a machine-readable form. Inline XBRL embeds those tags in a human-readable document. These are reporting technologies, not recognition or measurement frameworks.",
   "countries": []
  },
  {
   "term": "IFRS digital taxonomies",
   "full_name": "Structured representations of IFRS reporting concepts using XBRL",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "Geographic, institutional and research shorthand",
   "anchor": "core-ifrs-digital-taxonomies",
   "url": "https://erplocalization.com/glossary/core/#core-ifrs-digital-taxonomies",
   "short_definition": "Structured representations of IFRS reporting concepts using XBRL. They connect accounting and sustainability disclosures to digital reporting without replacing the underlying standards. Taxonomy version, reporting period, local extensions and filing rules require separate configuration. .",
   "countries": []
  },
  {
   "term": "OIOUBL",
   "full_name": "Offentlig Information Online – Universal Business Language",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "Geographic, institutional and research shorthand",
   "anchor": "core-oioubl",
   "url": "https://erplocalization.com/glossary/core/#core-oioubl",
   "short_definition": "Offentlig Information Online – Universal Business Language. Denmark's family of structured procurement documents, based on UBL. It supports processes beyond invoicing and is associated with Nemhandel. The name combines a Danish public-information initiative with the international document language.",
   "countries": []
  },
  {
   "term": "EHF",
   "full_name": "Elektronisk handelsformat",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "Geographic, institutional and research shorthand",
   "anchor": "core-ehf",
   "url": "https://erplocalization.com/glossary/core/#core-ehf",
   "short_definition": "Elektronisk handelsformat, electronic trading format. Norway's specifications for electronic procurement documents and processes. EHF belongs to the procurement interoperability landscape alongside Peppol; identify the particular document and specification version rather than treating EHF as one invoice file. .",
   "countries": []
  },
  {
   "term": "XRechnung",
   "full_name": "Germany's structured electronic-invoice standard",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "Geographic, institutional and research shorthand",
   "anchor": "core-xrechnung",
   "url": "https://erplocalization.com/glossary/core/#core-xrechnung",
   "short_definition": "Germany's structured electronic-invoice standard, including a national core invoice usage specification under EN 16931. Its name is a standard name rather than an abbreviation to expand. KoSIT publishes specifications; a business must separately establish the applicable recipient and transmission requirements.",
   "countries": []
  },
  {
   "term": "CE marking",
   "full_name": "CE conformity marking",
   "section": "core",
   "section_title": "ERP, tax, electronic invoicing and technology",
   "subsection": "Geographic, institutional and research shorthand",
   "anchor": "core-ce-marking",
   "url": "https://erplocalization.com/glossary/core/#core-ce-marking",
   "short_definition": "The CE conformity marking identifies a manufacturer's declaration that a product meets the applicable EU requirements providing for that marking. Only covered product categories require it. It is not an EU authority's safety approval.",
   "countries": []
  },
  {
   "term": "ADM",
   "full_name": "Agenzia delle Dogane e dei Monopoli",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Western Europe and national reporting systems",
   "anchor": "europe-adm",
   "url": "https://erplocalization.com/glossary/europe/#europe-adm",
   "short_definition": "Agenzia delle Dogane e dei Monopoli, Italy's Customs and Monopolies Agency. ADM administers customs and maintains Intrastat transmission/specification resources. It is an authority, distinct from the Agenzia delle Entrate and from an individual customs declaration or statistical file. .",
   "countries": [
    {
     "name": "Italy",
     "url": "https://erplocalization.com/italy/"
    }
   ]
  },
  {
   "term": "AEAT",
   "full_name": "Agencia Estatal de Administración Tributaria",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Western Europe and national reporting systems",
   "anchor": "europe-aeat",
   "url": "https://erplocalization.com/glossary/europe/#europe-aeat",
   "short_definition": "Agencia Estatal de Administración Tributaria, Spain's State Tax Administration Agency. It administers tax census registration, returns and systems such as SII. An AEAT tax registration is separate from incorporation in the Commercial Register or registration as an employer. .",
   "countries": [
    {
     "name": "Spain",
     "url": "https://erplocalization.com/spain/"
    }
   ]
  },
  {
   "term": "AT",
   "full_name": "Autoridade Tributária e Aduaneira",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Western Europe and national reporting systems",
   "anchor": "europe-at",
   "url": "https://erplocalization.com/glossary/europe/#europe-at",
   "short_definition": "Autoridade Tributária e Aduaneira, Portugal's Tax and Customs Authority. It administers taxation, customs and invoice-related rules such as ATCUD. Here AT is an authority abbreviation; in an ISO country-code field, AT instead denotes Austria. .",
   "countries": [
    {
     "name": "Portugal",
     "url": "https://erplocalization.com/portugal/"
    }
   ]
  },
  {
   "term": "ATCUD",
   "full_name": "Código único do documento",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Western Europe and national reporting systems",
   "anchor": "europe-atcud",
   "url": "https://erplocalization.com/glossary/europe/#europe-atcud",
   "short_definition": "Código único do documento, Portugal's unique document code. AT describes it as the combination of a series-validation code and the sequential number within that series. It identifies a document; it is not the taxpayer's identity or the QR code itself. .",
   "countries": [
    {
     "name": "Portugal",
     "url": "https://erplocalization.com/portugal/"
    }
   ]
  },
  {
   "term": "ATECO",
   "full_name": "Classificazione delle attività economiche",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Western Europe and national reporting systems",
   "anchor": "europe-ateco",
   "url": "https://erplocalization.com/glossary/europe/#europe-ateco",
   "short_definition": "Classificazione delle attività economiche, Italy's economic-activity classification, maintained by Istat. ATECO codes classify business activities for statistical and administrative uses. Classification versions change, so a code's version matters; an activity code is not an operating licence or accounting standard. .",
   "countries": [
    {
     "name": "Italy",
     "url": "https://erplocalization.com/italy/"
    }
   ]
  },
  {
   "term": "BCE / KBO",
   "full_name": "Banque-Carrefour des Entreprises / Kruispuntbank van Ondernemingen",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Western Europe and national reporting systems",
   "anchor": "europe-bce-kbo",
   "url": "https://erplocalization.com/glossary/europe/#europe-bce-kbo",
   "short_definition": "Banque-Carrefour des Entreprises / Kruispuntbank van Ondernemingen, Belgium's Crossroads Bank for Enterprises. These French and Dutch names refer to the same business register.",
   "countries": [
    {
     "name": "Belgium",
     "url": "https://erplocalization.com/belgium/"
    }
   ]
  },
  {
   "term": "BMF",
   "full_name": "Bundesministerium für Finanzen",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Western Europe and national reporting systems",
   "anchor": "europe-bmf",
   "url": "https://erplocalization.com/glossary/europe/#europe-bmf",
   "short_definition": "Bundesministerium für Finanzen in Austria; Bundesministerium der Finanzen in Germany. Both translate as Federal Ministry of Finance. The country is essential when citing a BMF circular: the same abbreviation does not identify one common German-speaking tax authority. .",
   "countries": [
    {
     "name": "Austria",
     "url": "https://erplocalization.com/austria/"
    },
    {
     "name": "Germany",
     "url": "https://erplocalization.com/germany/"
    }
   ]
  },
  {
   "term": "BSN",
   "full_name": "Burgerservicenummer",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Western Europe and national reporting systems",
   "anchor": "europe-bsn",
   "url": "https://erplocalization.com/glossary/europe/#europe-bsn",
   "short_definition": "Burgerservicenummer, the Dutch citizen service number. It is an individual identifier used in government interactions, including relevant employment administration. It is different from a company's KVK number, RSIN and VAT identification; payroll records should preserve that distinction. .",
   "countries": [
    {
     "name": "Netherlands",
     "url": "https://erplocalization.com/netherlands/"
    }
   ]
  },
  {
   "term": "BV",
   "full_name": "Besloten vennootschap",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Western Europe and national reporting systems",
   "anchor": "europe-bv",
   "url": "https://erplocalization.com/glossary/europe/#europe-bv",
   "short_definition": "Besloten vennootschap, a Dutch private limited company legal form; the Dutch abbreviation is also used for Belgium's private-company form. The jurisdiction must accompany the term because incorporation and governance rules differ. BV is a legal form, not a tax status. .",
   "countries": [
    {
     "name": "Netherlands",
     "url": "https://erplocalization.com/netherlands/"
    },
    {
     "name": "Belgium",
     "url": "https://erplocalization.com/belgium/"
    }
   ]
  },
  {
   "term": "CAE",
   "full_name": "Classificação Portuguesa das Atividades Económicas",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Western Europe and national reporting systems",
   "anchor": "europe-cae",
   "url": "https://erplocalization.com/glossary/europe/#europe-cae",
   "short_definition": "Classificação Portuguesa das Atividades Económicas, Portugal's economic-activity classification. CAE codes describe a business's activities for statistical and administrative purposes. They should not be confused with the company's NIF or with evidence that a regulated activity has been authorized. .",
   "countries": [
    {
     "name": "Portugal",
     "url": "https://erplocalization.com/portugal/"
    }
   ]
  },
  {
   "term": "CCC",
   "full_name": "Código de Cuenta de Cotización",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Western Europe and national reporting systems",
   "anchor": "europe-ccc",
   "url": "https://erplocalization.com/glossary/europe/#europe-ccc",
   "short_definition": "Código de Cuenta de Cotización, Spain's Social Security contribution-account code. TGSS assigns it in employer administration; additional accounts can be relevant for different provinces or regimes. It identifies a contribution account, rather than the company's tax identity or an individual worker. .",
   "countries": [
    {
     "name": "Spain",
     "url": "https://erplocalization.com/spain/"
    }
   ]
  },
  {
   "term": "CCSS",
   "full_name": "Centre commun de la sécurité sociale",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Western Europe and national reporting systems",
   "anchor": "europe-ccss",
   "url": "https://erplocalization.com/glossary/europe/#europe-ccss",
   "short_definition": "Centre commun de la sécurité sociale, Luxembourg's Joint Social Security Centre. It administers affiliation and contribution processes. In Monaco, CCSS has a different expansion, Caisse de Compensation des Services Sociaux; the jurisdiction must always accompany the abbreviation. .",
   "countries": [
    {
     "name": "Luxembourg",
     "url": "https://erplocalization.com/luxembourg/"
    }
   ]
  },
  {
   "term": "CIRCE",
   "full_name": "Centro de Información y Red de Creación de Empresas",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Western Europe and national reporting systems",
   "anchor": "europe-circe",
   "url": "https://erplocalization.com/glossary/europe/#europe-circe",
   "short_definition": "Centro de Información y Red de Creación de Empresas, Spain's electronic business-creation system. It coordinates supported establishment processes using the Documento Único Electrónico, DUE. It is a procedural platform, not an accounting standard or a substitute for every sector authorization. .",
   "countries": [
    {
     "name": "Spain",
     "url": "https://erplocalization.com/spain/"
    }
   ]
  },
  {
   "term": "CRO",
   "full_name": "Companies Registration Office",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Western Europe and national reporting systems",
   "anchor": "europe-cro",
   "url": "https://erplocalization.com/glossary/europe/#europe-cro",
   "short_definition": "Companies Registration Office, Ireland's corporate registrar. CRO handles company registration and company-law filings such as annual returns. A CRO annual return is distinct from Revenue tax returns, and its annual-return date can differ from the financial year-end. .",
   "countries": [
    {
     "name": "Ireland",
     "url": "https://erplocalization.com/ireland/"
    }
   ]
  },
  {
   "term": "ARD / B73",
   "full_name": "Annual Return Date",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Western Europe and national reporting systems",
   "anchor": "europe-ard-b73",
   "url": "https://erplocalization.com/glossary/europe/#europe-ard-b73",
   "short_definition": "Annual Return Date, Ireland, and Form B73, the CRO form used for specified changes to that date. ARD is a company-law calendar concept, not a tax period. B73 changes are subject to conditions; the form does not authorize unrestricted postponement of filings. .",
   "countries": [
    {
     "name": "Ireland",
     "url": "https://erplocalization.com/ireland/"
    }
   ]
  },
  {
   "term": "D2",
   "full_name": "Depósito Digital",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Western Europe and national reporting systems",
   "anchor": "europe-d2",
   "url": "https://erplocalization.com/glossary/europe/#europe-d2",
   "short_definition": "Depósito Digital, Spain's named annual-accounts preparation/submission application. Registradores uses the D2 label for the filing tool and its versions. D2 is software for a corporate filing process; it is neither the accounts themselves nor an AEAT tax declaration. .",
   "countries": [
    {
     "name": "Spain",
     "url": "https://erplocalization.com/spain/"
    }
   ]
  },
  {
   "term": "DEB",
   "full_name": "Déclaration d'échanges de biens",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Western Europe and national reporting systems",
   "anchor": "europe-deb",
   "url": "https://erplocalization.com/glossary/europe/#europe-deb",
   "short_definition": "Déclaration d'échanges de biens, France's historical intra-EU goods declaration. Since reference month January 2022, the former combined process is separated into the statistical EMEBI survey and a fiscal VAT recapitulative statement.",
   "countries": [
    {
     "name": "France",
     "url": "https://erplocalization.com/france/"
    }
   ]
  },
  {
   "term": "Dimona",
   "full_name": "Déclaration Immédiate / Onmiddellijke Aangifte",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Western Europe and national reporting systems",
   "anchor": "europe-dimona",
   "url": "https://erplocalization.com/glossary/europe/#europe-dimona",
   "short_definition": "Déclaration Immédiate / Onmiddellijke Aangifte, Belgium's immediate employment declaration. The mixed French/Dutch name identifies the electronic process for reporting employment starts and ends. It is separate from the quarterly remuneration/contribution declaration, DmfA.",
   "countries": [
    {
     "name": "Belgium",
     "url": "https://erplocalization.com/belgium/"
    }
   ]
  },
  {
   "term": "DmfA",
   "full_name": "Déclaration multifonctionnelle / multifunctionele Aangifte",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Western Europe and national reporting systems",
   "anchor": "europe-dmfa",
   "url": "https://erplocalization.com/glossary/europe/#europe-dmfa",
   "short_definition": "Déclaration multifonctionnelle / multifunctionele Aangifte, Belgium's multifunctional quarterly employer declaration. It reports remuneration and work-performance information used for social contributions and entitlements.",
   "countries": [
    {
     "name": "Belgium",
     "url": "https://erplocalization.com/belgium/"
    }
   ]
  },
  {
   "term": "DPAE",
   "full_name": "Déclaration préalable à l'embauche",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Western Europe and national reporting systems",
   "anchor": "europe-dpae",
   "url": "https://erplocalization.com/glossary/europe/#europe-dpae",
   "short_definition": "Déclaration préalable à l'embauche, France's pre-employment declaration. It notifies the relevant authority of a hiring event and is separate from ongoing DSN reporting. A payroll calculation or monthly declaration does not by itself complete this prior-hiring process. .",
   "countries": [
    {
     "name": "France",
     "url": "https://erplocalization.com/france/"
    }
   ]
  },
  {
   "term": "DSN",
   "full_name": "Déclaration sociale nominative",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Western Europe and national reporting systems",
   "anchor": "europe-dsn",
   "url": "https://erplocalization.com/glossary/europe/#europe-dsn",
   "short_definition": "Déclaration sociale nominative, France's individual-level social declaration. Employers transmit payroll and employment information through this reporting framework. DSN is a filing process with technical standards and business feedback; it is different from DPAE, a payslip or a general-ledger payroll journal. .",
   "countries": [
    {
     "name": "France",
     "url": "https://erplocalization.com/france/"
    }
   ]
  },
  {
   "term": "EMEBI",
   "full_name": "Enquête mensuelle statistique sur les échanges de biens intra-UE",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Western Europe and national reporting systems",
   "anchor": "europe-emebi",
   "url": "https://erplocalization.com/glossary/europe/#europe-emebi",
   "short_definition": "Enquête mensuelle statistique sur les échanges de biens intra-UE, France's monthly statistical survey on intra-EU goods movements. It is the statistical component succeeding the former DEB arrangement.",
   "countries": [
    {
     "name": "France",
     "url": "https://erplocalization.com/france/"
    }
   ]
  },
  {
   "term": "ELDA",
   "full_name": "Elektronischer Datenaustausch mit den österreichischen Sozialversicherungsträgern",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Western Europe and national reporting systems",
   "anchor": "europe-elda",
   "url": "https://erplocalization.com/glossary/europe/#europe-elda",
   "short_definition": "Elektronischer Datenaustausch mit den österreichischen Sozialversicherungsträgern, electronic data exchange with Austrian social-insurance institutions. ELDA is the submission system for social-insurance messages.",
   "countries": [
    {
     "name": "Austria",
     "url": "https://erplocalization.com/austria/"
    }
   ]
  },
  {
   "term": "ELSTER",
   "full_name": "Elektronische Steuererklärung",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Western Europe and national reporting systems",
   "anchor": "europe-elster",
   "url": "https://erplocalization.com/glossary/europe/#europe-elster",
   "short_definition": "Elektronische Steuererklärung, Germany's electronic tax-return system. Mein ELSTER is the taxpayer-facing portal for forms and submissions, including business-registration tax questionnaires.",
   "countries": [
    {
     "name": "Germany",
     "url": "https://erplocalization.com/germany/"
    }
   ]
  },
  {
   "term": "GISA",
   "full_name": "Gewerbeinformationssystem Austria",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Western Europe and national reporting systems",
   "anchor": "europe-gisa",
   "url": "https://erplocalization.com/glossary/europe/#europe-gisa",
   "short_definition": "Gewerbeinformationssystem Austria, Austria's trade-information system. It records trade authorizations and supports relevant online procedures. GISA trade records should remain separate from Firmenbuch corporate registration, tax registration and activity-specific establishment approvals. .",
   "countries": [
    {
     "name": "Austria",
     "url": "https://erplocalization.com/austria/"
    }
   ]
  },
  {
   "term": "IES",
   "full_name": "Informação Empresarial Simplificada",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Western Europe and national reporting systems",
   "anchor": "europe-ies",
   "url": "https://erplocalization.com/glossary/europe/#europe-ies",
   "short_definition": "Informação Empresarial Simplificada, Portugal's Simplified Business Information filing. It combines specified accounting, tax, commercial-register and statistical information. Applicable annexes depend on the entity and regime; IES is not synonymous with a generic annual tax return or a SAF-T accounting file. .",
   "countries": [
    {
     "name": "Portugal",
     "url": "https://erplocalization.com/portugal/"
    }
   ]
  },
  {
   "term": "EIRL",
   "full_name": "Estabelecimento Individual de Responsabilidade Limitada",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Western Europe and national reporting systems",
   "anchor": "europe-eirl",
   "url": "https://erplocalization.com/glossary/europe/#europe-eirl",
   "short_definition": "Estabelecimento Individual de Responsabilidade Limitada, Portugal's individual limited-liability establishment. It is a legal/business form with its own reporting treatment, not a synonym for every sole trader or limited company. IES annex requirements should follow the specific form. .",
   "countries": [
    {
     "name": "Portugal",
     "url": "https://erplocalization.com/portugal/"
    }
   ]
  },
  {
   "term": "INAIL",
   "full_name": "Istituto Nazionale per l'Assicurazione contro gli Infortuni sul Lavoro",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Western Europe and national reporting systems",
   "anchor": "europe-inail",
   "url": "https://erplocalization.com/glossary/europe/#europe-inail",
   "short_definition": "Istituto Nazionale per l'Assicurazione contro gli Infortuni sul Lavoro, Italy's national workplace accident insurance institute. It administers workplace-injury and occupational-disease insurance matters.",
   "countries": [
    {
     "name": "Italy",
     "url": "https://erplocalization.com/italy/"
    }
   ]
  },
  {
   "term": "INI-PEC",
   "full_name": "Indice Nazionale degli Indirizzi di Posta Elettronica Certificata",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Western Europe and national reporting systems",
   "anchor": "europe-ini-pec",
   "url": "https://erplocalization.com/glossary/europe/#europe-ini-pec",
   "short_definition": "Indice Nazionale degli Indirizzi di Posta Elettronica Certificata, Italy's national index of certified electronic-mail addresses for businesses and professionals. It is an address directory. A PEC address and the company's tax identifier or ordinary customer email serve different purposes. .",
   "countries": [
    {
     "name": "Italy",
     "url": "https://erplocalization.com/italy/"
    }
   ]
  },
  {
   "term": "INPS",
   "full_name": "Istituto Nazionale della Previdenza Sociale",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Western Europe and national reporting systems",
   "anchor": "europe-inps",
   "url": "https://erplocalization.com/glossary/europe/#europe-inps",
   "short_definition": "Istituto Nazionale della Previdenza Sociale, Italy's National Social Security Institute. INPS administers social-security processes, including employer contribution reporting through UNIEMENS. An INPS employer position is distinct from an INAIL insurance position, tax registration and Chamber of Commerce registration. .",
   "countries": [
    {
     "name": "Italy",
     "url": "https://erplocalization.com/italy/"
    }
   ]
  },
  {
   "term": "KVK",
   "full_name": "Kamer van Koophandel",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Western Europe and national reporting systems",
   "anchor": "europe-kvk",
   "url": "https://erplocalization.com/glossary/europe/#europe-kvk",
   "short_definition": "Kamer van Koophandel, the Netherlands Chamber of Commerce. KVK maintains the Business Register; a KVK number identifies a registered business record. It should not be confused with RSIN, a VAT identification number or an individual's BSN. .",
   "countries": [
    {
     "name": "Netherlands",
     "url": "https://erplocalization.com/netherlands/"
    }
   ]
  },
  {
   "term": "LIPE",
   "full_name": "Liquidazioni periodiche IVA",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Western Europe and national reporting systems",
   "anchor": "europe-lipe",
   "url": "https://erplocalization.com/glossary/europe/#europe-lipe",
   "short_definition": "Liquidazioni periodiche IVA, Italy's periodic VAT settlements, commonly used for the communication of their data. LIPE reports settlement information; it is separate from electronic invoices exchanged through SdI and from the annual VAT return. The applicable reporting obligation needs taxpayer-specific assessment. .",
   "countries": [
    {
     "name": "Italy",
     "url": "https://erplocalization.com/italy/"
    }
   ]
  },
  {
   "term": "LPT",
   "full_name": "Local Property Tax",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Western Europe and national reporting systems",
   "anchor": "europe-lpt",
   "url": "https://erplocalization.com/glossary/europe/#europe-lpt",
   "short_definition": "Local Property Tax, Ireland's residential property tax. In payroll discussions, LPT can appear as a deduction Revenue directs an employer to collect. It is separate from income tax, PRSI and USC, even when processed in the same payroll run. .",
   "countries": [
    {
     "name": "Ireland",
     "url": "https://erplocalization.com/ireland/"
    }
   ]
  },
  {
   "term": "MIMIT",
   "full_name": "Ministero delle Imprese e del Made in Italy",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Western Europe and national reporting systems",
   "anchor": "europe-mimit",
   "url": "https://erplocalization.com/glossary/europe/#europe-mimit",
   "short_definition": "Ministero delle Imprese e del Made in Italy, Italy's Ministry of Enterprises and Made in Italy. It publishes policy and administrative guidance, including Business Register information. It is a ministry name, not an accounting framework, filing form or business identifier. .",
   "countries": [
    {
     "name": "Italy",
     "url": "https://erplocalization.com/italy/"
    }
   ]
  },
  {
   "term": "NBB",
   "full_name": "National Bank of Belgium",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Western Europe and national reporting systems",
   "anchor": "europe-nbb",
   "url": "https://erplocalization.com/glossary/europe/#europe-nbb",
   "short_definition": "National Bank of Belgium; local names include Banque nationale de Belgique and Nationale Bank van België. Its Central Balance Sheet Office collects and publishes relevant annual accounts. Filing accounts there is distinct from tax filing or business registration in BCE/KBO. .",
   "countries": [
    {
     "name": "Belgium",
     "url": "https://erplocalization.com/belgium/"
    }
   ]
  },
  {
   "term": "NIF",
   "full_name": "Número de Identificación Fiscal",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Western Europe and national reporting systems",
   "anchor": "europe-nif",
   "url": "https://erplocalization.com/glossary/europe/#europe-nif",
   "short_definition": "Número de Identificación Fiscal in Spain and Número de Identificação Fiscal in Portugal. Both denote tax identification, under different national systems. The number's jurisdiction and taxpayer type matter; it is not a universal European identifier or proof of incorporation. .",
   "countries": [
    {
     "name": "Spain",
     "url": "https://erplocalization.com/spain/"
    },
    {
     "name": "Portugal",
     "url": "https://erplocalization.com/portugal/"
    }
   ]
  },
  {
   "term": "NISS",
   "full_name": "Número de Identificação da Segurança Social",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Western Europe and national reporting systems",
   "anchor": "europe-niss",
   "url": "https://erplocalization.com/glossary/europe/#europe-niss",
   "short_definition": "Número de Identificação da Segurança Social, Portugal's social-security identification number. It belongs to social-security administration and should remain separate from NIF taxation and company-register identities.",
   "countries": [
    {
     "name": "Portugal",
     "url": "https://erplocalization.com/portugal/"
    }
   ]
  },
  {
   "term": "ONSS / RSZ",
   "full_name": "Office national de sécurité sociale / Rijksdienst voor Sociale Zekerheid",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Western Europe and national reporting systems",
   "anchor": "europe-onss-rsz",
   "url": "https://erplocalization.com/glossary/europe/#europe-onss-rsz",
   "short_definition": "Office national de sécurité sociale / Rijksdienst voor Sociale Zekerheid, Belgium's National Social Security Office. French and Dutch abbreviations identify the same institution. It handles employer identification and declarations such as Dimona and DmfA; it is separate from BCE/KBO registration. .",
   "countries": [
    {
     "name": "Belgium",
     "url": "https://erplocalization.com/belgium/"
    }
   ]
  },
  {
   "term": "PCN",
   "full_name": "Plan comptable normalisé",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Western Europe and national reporting systems",
   "anchor": "europe-pcn",
   "url": "https://erplocalization.com/glossary/europe/#europe-pcn",
   "short_definition": "Plan comptable normalisé, Luxembourg's standardized chart of accounts. It provides the national account-classification structure used by entities within its scope. PCN mapping, eCDF preparation and RCS filing are related steps, but the chart itself is neither a filing portal nor a tax return. .",
   "countries": [
    {
     "name": "Luxembourg",
     "url": "https://erplocalization.com/luxembourg/"
    }
   ]
  },
  {
   "term": "PEC",
   "full_name": "Posta elettronica certificata",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Western Europe and national reporting systems",
   "anchor": "europe-pec",
   "url": "https://erplocalization.com/glossary/europe/#europe-pec",
   "short_definition": "Posta elettronica certificata, Italy's certified electronic mail. It provides a legally structured communication channel with delivery evidence. PEC is different from an ordinary email address and from an electronic invoice's tax identifier or SdI routing code. .",
   "countries": [
    {
     "name": "Italy",
     "url": "https://erplocalization.com/italy/"
    }
   ]
  },
  {
   "term": "PRSI",
   "full_name": "Pay Related Social Insurance",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Western Europe and national reporting systems",
   "anchor": "europe-prsi",
   "url": "https://erplocalization.com/glossary/europe/#europe-prsi",
   "short_definition": "Pay Related Social Insurance, Ireland's social-insurance contribution system. Payroll can deduct employee PRSI and calculate employer contributions according to the applicable classification. PRSI is distinct from income tax and USC, although all can appear in Revenue payroll reporting. .",
   "countries": [
    {
     "name": "Ireland",
     "url": "https://erplocalization.com/ireland/"
    }
   ]
  },
  {
   "term": "PSC",
   "full_name": "person with significant control",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Western Europe and national reporting systems",
   "anchor": "europe-psc",
   "url": "https://erplocalization.com/glossary/europe/#europe-psc",
   "short_definition": "In UK company law, person with significant control identifies an individual/control category subject to Companies House disclosure rules. In European administrative guides, point of single contact means a business-services contact or portal. These are unrelated concepts; the context and jurisdiction must be stated. .",
   "countries": [
    {
     "name": "United Kingdom",
     "url": "https://erplocalization.com/united-kingdom/"
    }
   ]
  },
  {
   "term": "RCS / RESA",
   "full_name": "Registre de commerce et des sociétés",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Western Europe and national reporting systems",
   "anchor": "europe-rcs-resa",
   "url": "https://erplocalization.com/glossary/europe/#europe-rcs-resa",
   "short_definition": "Registre de commerce et des sociétés, Luxembourg's Trade and Companies Register, and Recueil électronique des sociétés et associations, the electronic publication collection. Registration/deposit in RCS and publication through RESA serve different functions. Neither abbreviation should be treated as a tax return. .",
   "countries": [
    {
     "name": "Luxembourg",
     "url": "https://erplocalization.com/luxembourg/"
    }
   ]
  },
  {
   "term": "REDEME",
   "full_name": "Registro de devolución mensual",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Western Europe and national reporting systems",
   "anchor": "europe-redeme",
   "url": "https://erplocalization.com/glossary/europe/#europe-redeme",
   "short_definition": "Registro de devolución mensual, Spain's monthly VAT-refund register. It is a taxpayer registration/regime connected with monthly VAT refunds. It is different from SII, the electronic VAT ledger system, even though a taxpayer's REDEME status can affect its reporting obligations. .",
   "countries": [
    {
     "name": "Spain",
     "url": "https://erplocalization.com/spain/"
    }
   ]
  },
  {
   "term": "RNE",
   "full_name": "Registre national des entreprises",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Western Europe and national reporting systems",
   "anchor": "europe-rne",
   "url": "https://erplocalization.com/glossary/europe/#europe-rne",
   "short_definition": "Registre national des entreprises, France's National Business Register, operated by INPI. It consolidates national business-registration information. It is distinct from the SIREN/SIRET identifiers and should not be confused with filing every business's tax returns or annual accounts through one register. .",
   "countries": [
    {
     "name": "France",
     "url": "https://erplocalization.com/france/"
    }
   ]
  },
  {
   "term": "ROS",
   "full_name": "Revenue Online Service",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Western Europe and national reporting systems",
   "anchor": "europe-ros",
   "url": "https://erplocalization.com/glossary/europe/#europe-ros",
   "short_definition": "Revenue Online Service, Ireland's electronic tax service for businesses and agents. ROS supports registrations, returns and payments. It is separate from the Companies Registration Office's company-law filing services, even where the same accountant handles both processes. .",
   "countries": [
    {
     "name": "Ireland",
     "url": "https://erplocalization.com/ireland/"
    }
   ]
  },
  {
   "term": "RSIN",
   "full_name": "Rechtspersonen en Samenwerkingsverbanden Informatienummer",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Western Europe and national reporting systems",
   "anchor": "europe-rsin",
   "url": "https://erplocalization.com/glossary/europe/#europe-rsin",
   "short_definition": "Rechtspersonen en Samenwerkingsverbanden Informatienummer, the Dutch legal-entity and partnership information number. It supports identification across government organizations. RSIN is not the KVK registration number, an individual's BSN or automatically the same displayed number as the VAT identification. .",
   "countries": [
    {
     "name": "Netherlands",
     "url": "https://erplocalization.com/netherlands/"
    }
   ]
  },
  {
   "term": "RVO",
   "full_name": "Rijksdienst voor Ondernemend Nederland",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Western Europe and national reporting systems",
   "anchor": "europe-rvo",
   "url": "https://erplocalization.com/glossary/europe/#europe-rvo",
   "short_definition": "Rijksdienst voor Ondernemend Nederland, the Netherlands Enterprise Agency. RVO provides business guidance and administers relevant government schemes. It is an agency, not the corporate register itself; KVK and the Tax Administration have separate functions. .",
   "countries": [
    {
     "name": "Netherlands",
     "url": "https://erplocalization.com/netherlands/"
    }
   ]
  },
  {
   "term": "SBR",
   "full_name": "Standard Business Reporting",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Western Europe and national reporting systems",
   "anchor": "europe-sbr",
   "url": "https://erplocalization.com/glossary/europe/#europe-sbr",
   "short_definition": "Standard Business Reporting, the Netherlands' standardized digital business-reporting approach. It uses structured definitions/taxonomies for reports to participating recipients.",
   "countries": [
    {
     "name": "Netherlands",
     "url": "https://erplocalization.com/netherlands/"
    }
   ]
  },
  {
   "term": "SCIA",
   "full_name": "Segnalazione certificata di inizio attività",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Western Europe and national reporting systems",
   "anchor": "europe-scia",
   "url": "https://erplocalization.com/glossary/europe/#europe-scia",
   "short_definition": "Segnalazione certificata di inizio attività, Italy's certified notification of commencement of an activity. It belongs to activity authorization/notification, often through SUAP. A SCIA is distinct from forming the company and does not mean that every activity uses the same authorization route. .",
   "countries": [
    {
     "name": "Italy",
     "url": "https://erplocalization.com/italy/"
    }
   ]
  },
  {
   "term": "SII",
   "full_name": "Suministro Inmediato de Información",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Western Europe and national reporting systems",
   "anchor": "europe-sii",
   "url": "https://erplocalization.com/glossary/europe/#europe-sii",
   "short_definition": "Suministro Inmediato de Información, Spain's electronic supply of VAT ledger information to the tax authority. It is a tax-record reporting system, not a generic e-invoice delivery network. In Chile, SII names the tax authority instead; country context is essential. .",
   "countries": [
    {
     "name": "Spain",
     "url": "https://erplocalization.com/spain/"
    }
   ]
  },
  {
   "term": "SILTRA",
   "full_name": null,
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Western Europe and national reporting systems",
   "anchor": "europe-siltra",
   "url": "https://erplocalization.com/glossary/europe/#europe-siltra",
   "short_definition": "Spain's Social Security application for validating and exchanging files in the Direct Settlement System and related RED processes. It is a named software tool; this glossary does not invent a long-form expansion. Submission, settlement feedback and payment evidence are distinct records. .",
   "countries": [
    {
     "name": "Spain",
     "url": "https://erplocalization.com/spain/"
    }
   ]
  },
  {
   "term": "RLC / RNT",
   "full_name": "Recibo de Liquidación de Cotizaciones",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Western Europe and national reporting systems",
   "anchor": "europe-rlc-rnt",
   "url": "https://erplocalization.com/glossary/europe/#europe-rlc-rnt",
   "short_definition": "Recibo de Liquidación de Cotizaciones and Relación Nominal de Trabajadores, Spain. RLC is the contribution-settlement receipt/document; RNT is the worker-by-worker list associated with the settlement. Neither should be equated with a payslip, and the settlement document alone does not always establish payment. .",
   "countries": [
    {
     "name": "Spain",
     "url": "https://erplocalization.com/spain/"
    }
   ]
  },
  {
   "term": "SIREN / SIRET",
   "full_name": "Système d'identification du répertoire des entreprises",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Western Europe and national reporting systems",
   "anchor": "europe-siren-siret",
   "url": "https://erplocalization.com/glossary/europe/#europe-siren-siret",
   "short_definition": "Système d'identification du répertoire des entreprises and Système d'identification du répertoire des établissements, France. SIREN identifies an enterprise/legal unit; SIRET identifies an establishment and incorporates the SIREN.",
   "countries": [
    {
     "name": "France",
     "url": "https://erplocalization.com/france/"
    }
   ]
  },
  {
   "term": "STATEC",
   "full_name": "Institut national de la statistique et des études économiques du Grand-Duché de Luxembourg",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Western Europe and national reporting systems",
   "anchor": "europe-statec",
   "url": "https://erplocalization.com/glossary/europe/#europe-statec",
   "short_definition": "Institut national de la statistique et des études économiques du Grand-Duché de Luxembourg, Luxembourg's national statistics institute. STATEC's Central Balance Sheet Office uses standardized accounting information. It is an institution, distinct from the PCN chart, eCDF preparation platform and RCS register. .",
   "countries": [
    {
     "name": "Luxembourg",
     "url": "https://erplocalization.com/luxembourg/"
    }
   ]
  },
  {
   "term": "SUAP",
   "full_name": "Sportello Unico per le Attività Produttive",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Western Europe and national reporting systems",
   "anchor": "europe-suap",
   "url": "https://erplocalization.com/glossary/europe/#europe-suap",
   "short_definition": "Sportello Unico per le Attività Produttive, Italy's one-stop desk for productive/business activities. It coordinates activity procedures at the municipal level, including SCIA or ordinary authorization routes. It is separate from company incorporation and the tax authority's electronic-invoice system. .",
   "countries": [
    {
     "name": "Italy",
     "url": "https://erplocalization.com/italy/"
    }
   ]
  },
  {
   "term": "SVS",
   "full_name": "Sozialversicherung der Selbständigen",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Western Europe and national reporting systems",
   "anchor": "europe-svs",
   "url": "https://erplocalization.com/glossary/europe/#europe-svs",
   "short_definition": "Sozialversicherung der Selbständigen, Austria's self-employed social-insurance institution. SVS affiliation is distinct from company registration and employee payroll reporting. An owner-manager's applicable insurance category must be determined from their actual role and legal circumstances. .",
   "countries": [
    {
     "name": "Austria",
     "url": "https://erplocalization.com/austria/"
    }
   ]
  },
  {
   "term": "TEBENI",
   "full_name": "Italy's official annual-accounts XBRL validation service",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Western Europe and national reporting systems",
   "anchor": "europe-tebeni",
   "url": "https://erplocalization.com/glossary/europe/#europe-tebeni",
   "short_definition": "Italy's official annual-accounts XBRL validation service, linked by Registro Imprese. It checks formal validity of an XBRL instance before filing. TEBENI is a named tool, not an accounting standard; successful technical validation does not establish that the accounts are substantively correct. .",
   "countries": [
    {
     "name": "Italy",
     "url": "https://erplocalization.com/italy/"
    }
   ]
  },
  {
   "term": "TGSS",
   "full_name": "Tesorería General de la Seguridad Social",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Western Europe and national reporting systems",
   "anchor": "europe-tgss",
   "url": "https://erplocalization.com/glossary/europe/#europe-tgss",
   "short_definition": "Tesorería General de la Seguridad Social, Spain's General Treasury of Social Security. TGSS manages employer contribution accounts and collection/settlement processes. It is an authority, distinct from SILTRA software, CCC identifiers and individual settlement documents such as RLC/RNT. .",
   "countries": [
    {
     "name": "Spain",
     "url": "https://erplocalization.com/spain/"
    }
   ]
  },
  {
   "term": "TR2 / TR2(FT)",
   "full_name": "Irish Revenue tax-registration forms for companies",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Western Europe and national reporting systems",
   "anchor": "europe-tr2-tr2-ft",
   "url": "https://erplocalization.com/glossary/europe/#europe-tr2-tr2-ft",
   "short_definition": "Irish Revenue tax-registration forms for companies, with the foreign-company route distinguished as TR2(FT) in relevant guidance. The form label does not itself determine tax residence or permanent establishment. Companies with agents can use ROS registration instead of the same paper route. .",
   "countries": [
    {
     "name": "Ireland",
     "url": "https://erplocalization.com/ireland/"
    }
   ]
  },
  {
   "term": "UNIEMENS",
   "full_name": "INPS's named monthly employer data flow combining remuneration and contribution information",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Western Europe and national reporting systems",
   "anchor": "europe-uniemens",
   "url": "https://erplocalization.com/glossary/europe/#europe-uniemens",
   "short_definition": "INPS's named monthly employer data flow combining remuneration and contribution information. It is an Italian social-security reporting process, not a legal form or general accounting export. Technical schemas and contribution classifications are maintained separately from the employer's payroll journal. .",
   "countries": [
    {
     "name": "Italy",
     "url": "https://erplocalization.com/italy/"
    }
   ]
  },
  {
   "term": "UNILAV / UNIURG",
   "full_name": "Unificato LAV",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Western Europe and national reporting systems",
   "anchor": "europe-unilav-uniurg",
   "url": "https://erplocalization.com/glossary/europe/#europe-unilav-uniurg",
   "short_definition": "Unificato LAV and Unificato URG, Italy's employment-communication form families for ordinary and urgent notifications. UNIURG is not a substitute for completing the subsequent applicable ordinary communication. These employment events are separate from INPS's monthly UNIEMENS remuneration/contribution reporting. .",
   "countries": [
    {
     "name": "Italy",
     "url": "https://erplocalization.com/italy/"
    }
   ]
  },
  {
   "term": "USC",
   "full_name": "Universal Social Charge",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Western Europe and national reporting systems",
   "anchor": "europe-usc",
   "url": "https://erplocalization.com/glossary/europe/#europe-usc",
   "short_definition": "Universal Social Charge, Ireland's charge on relevant income. Payroll treats USC separately from income tax and PRSI, although it is reported through Revenue's payroll processes. Its name does not mean every payment or every individual is liable without exemptions or conditions. .",
   "countries": [
    {
     "name": "Ireland",
     "url": "https://erplocalization.com/ireland/"
    }
   ]
  },
  {
   "term": "USP",
   "full_name": "Unternehmensserviceportal",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Western Europe and national reporting systems",
   "anchor": "europe-usp",
   "url": "https://erplocalization.com/glossary/europe/#europe-usp",
   "short_definition": "Unternehmensserviceportal, Austria's Business Service Portal. It provides administrative information and access to business services, including trade and employer procedures. It is a portal, not the trade register GISA, the corporate Firmenbuch or the ELDA social-insurance system. .",
   "countries": [
    {
     "name": "Austria",
     "url": "https://erplocalization.com/austria/"
    }
   ]
  },
  {
   "term": "WIDE",
   "full_name": "Belgian Social Security's named online service for employer identification",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Western Europe and national reporting systems",
   "anchor": "europe-wide",
   "url": "https://erplocalization.com/glossary/europe/#europe-wide",
   "short_definition": "Belgian Social Security's named online service for employer identification. It collects the business information used to obtain an ONSS/RSZ employer number before relevant declarations. WIDE is not Dimona or DmfA; the source uses the service name without requiring a fabricated expansion. .",
   "countries": [
    {
     "name": "Belgium",
     "url": "https://erplocalization.com/belgium/"
    }
   ]
  },
  {
   "term": "AADE",
   "full_name": "Ανεξάρτητη Αρχή Δημοσίων Εσόδων",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Nordic, Baltic, central and southeastern Europe",
   "anchor": "europe-aade",
   "url": "https://erplocalization.com/glossary/europe/#europe-aade",
   "short_definition": "Ανεξάρτητη Αρχή Δημοσίων Εσόδων, Greece's Independent Authority for Public Revenue, also abbreviated IAPR in English. AADE administers taxation and customs and operates services including myDATA. It is the authority; myDATA, returns and taxpayer identifiers are separate concepts. .",
   "countries": [
    {
     "name": "Greece",
     "url": "https://erplocalization.com/greece/"
    }
   ]
  },
  {
   "term": "AFM",
   "full_name": "Αριθμός Φορολογικού Μητρώου",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Nordic, Baltic, central and southeastern Europe",
   "anchor": "europe-afm",
   "url": "https://erplocalization.com/glossary/europe/#europe-afm",
   "short_definition": "Αριθμός Φορολογικού Μητρώου, Greece's tax-registration number. AFM identifies a taxpayer and is used in business and tax administration. It is distinct from GEMI registration and the company's employer/social-insurance record, even where establishment services coordinate their issuance. .",
   "countries": [
    {
     "name": "Greece",
     "url": "https://erplocalization.com/greece/"
    }
   ]
  },
  {
   "term": "AJPES",
   "full_name": "Agencija Republike Slovenije za javnopravne evidence in storitve",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Nordic, Baltic, central and southeastern Europe",
   "anchor": "europe-ajpes",
   "url": "https://erplocalization.com/glossary/europe/#europe-ajpes",
   "short_definition": "Agencija Republike Slovenije za javnopravne evidence in storitve, Slovenia's Agency for Public Legal Records and Related Services. It maintains registers and publishes relevant annual reports. AJPES is an institution; the Slovenian Business Register, accounting reports and FURS tax filings have different roles. .",
   "countries": [
    {
     "name": "Slovenia",
     "url": "https://erplocalization.com/slovenia/"
    }
   ]
  },
  {
   "term": "ANAF",
   "full_name": "Agenția Națională de Administrare Fiscală",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Nordic, Baltic, central and southeastern Europe",
   "anchor": "europe-anaf",
   "url": "https://erplocalization.com/glossary/europe/#europe-anaf",
   "short_definition": "Agenția Națională de Administrare Fiscală, Romania's National Agency for Fiscal Administration. ANAF administers tax and reporting services including D406/SAF-T. It is distinct from ONRC, the trade-register authority, and Labor Inspection's REGES employment register. .",
   "countries": [
    {
     "name": "Romania",
     "url": "https://erplocalization.com/romania/"
    }
   ]
  },
  {
   "term": "BULSTAT",
   "full_name": "BULSTAT Register",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Nordic, Baltic, central and southeastern Europe",
   "anchor": "europe-bulstat",
   "url": "https://erplocalization.com/glossary/europe/#europe-bulstat",
   "short_definition": "Bulgaria's BULSTAT Register, a named national register administered by the Registry Agency for the persons/entities within its statutory scope. It is separate from the Commercial Register. BULSTAT identifies a register/code system; this glossary does not invent a long-form expansion for the name. .",
   "countries": [
    {
     "name": "Bulgaria",
     "url": "https://erplocalization.com/bulgaria/"
    }
   ]
  },
  {
   "term": "EIK",
   "full_name": "Единен идентификационен код",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Nordic, Baltic, central and southeastern Europe",
   "anchor": "europe-eik",
   "url": "https://erplocalization.com/glossary/europe/#europe-eik",
   "short_definition": "Единен идентификационен код, Bulgaria's unified identification code. It identifies a registered entity in the relevant national registration system. The entity code should remain separate from an employee's personal identifier and from tax or employment-registration events. .",
   "countries": [
    {
     "name": "Bulgaria",
     "url": "https://erplocalization.com/bulgaria/"
    }
   ]
  },
  {
   "term": "G2",
   "full_name": "application G2",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Nordic, Baltic, central and southeastern Europe",
   "anchor": "europe-g2",
   "url": "https://erplocalization.com/glossary/europe/#europe-g2",
   "short_definition": "Bulgaria's application G2 for publishing annual financial statements in the Commercial Register. G2 is a form identifier, not an acronym for an accounting framework. Supporting signatures, approval documents and entity-category requirements belong to the filing process. .",
   "countries": [
    {
     "name": "Bulgaria",
     "url": "https://erplocalization.com/bulgaria/"
    }
   ]
  },
  {
   "term": "NRA",
   "full_name": "National Revenue Agency",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Nordic, Baltic, central and southeastern Europe",
   "anchor": "europe-nra",
   "url": "https://erplocalization.com/glossary/europe/#europe-nra",
   "short_definition": "National Revenue Agency, Bulgaria's tax and social-contribution administration; Bulgarian name Национална агенция за приходите, НАП. Its Employment Register is separate from the Registry Agency's corporate registers. English NRA therefore identifies the revenue institution in this country's context. .",
   "countries": [
    {
     "name": "Bulgaria",
     "url": "https://erplocalization.com/bulgaria/"
    }
   ]
  },
  {
   "term": "CAS / CASS",
   "full_name": "contribuția de asigurări sociale",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Nordic, Baltic, central and southeastern Europe",
   "anchor": "europe-cas-cass",
   "url": "https://erplocalization.com/glossary/europe/#europe-cas-cass",
   "short_definition": "Romania's contribuția de asigurări sociale and contribuția de asigurări sociale de sănătate, respectively social-insurance and health-insurance contributions. These are different liabilities.",
   "countries": [
    {
     "name": "Romania",
     "url": "https://erplocalization.com/romania/"
    }
   ]
  },
  {
   "term": "CUI / CIF",
   "full_name": "cod unic de înregistrare",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Nordic, Baltic, central and southeastern Europe",
   "anchor": "europe-cui-cif",
   "url": "https://erplocalization.com/glossary/europe/#europe-cui-cif",
   "short_definition": "Romania's cod unic de înregistrare and cod de identificare fiscală, unique registration and fiscal identification codes/labels. Their use depends on the entity and process. They should not be confused with the separate trade-register record number or treated as automatic proof of VAT registration. .",
   "countries": [
    {
     "name": "Romania",
     "url": "https://erplocalization.com/romania/"
    }
   ]
  },
  {
   "term": "D112",
   "full_name": "Form 112",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Nordic, Baltic, central and southeastern Europe",
   "anchor": "europe-d112",
   "url": "https://erplocalization.com/glossary/europe/#europe-d112",
   "short_definition": "Romania's Form 112, the declaration of social-contribution payment obligations, income tax and nominal insured-person records. D112 is a filing identifier, not an accounting standard. Historical instructions establish the name; current schema, obligations and deadlines need the applicable year's ANAF documentation. .",
   "countries": [
    {
     "name": "Romania",
     "url": "https://erplocalization.com/romania/"
    }
   ]
  },
  {
   "term": "D406",
   "full_name": "Form 406",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Nordic, Baltic, central and southeastern Europe",
   "anchor": "europe-d406",
   "url": "https://erplocalization.com/glossary/europe/#europe-d406",
   "short_definition": "Romania's Form 406, the SAF-T informative declaration. ANAF publishes schemas, validators and guidance for the reporting package. The label identifies the national filing implementation; it does not mean all SAF-T jurisdictions use the same schema, modules or reporting calendar. .",
   "countries": [
    {
     "name": "Romania",
     "url": "https://erplocalization.com/romania/"
    }
   ]
  },
  {
   "term": "CSSA / ČSSZ",
   "full_name": "Czech Social Security Administration",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Nordic, Baltic, central and southeastern Europe",
   "anchor": "europe-cssa-cssz",
   "url": "https://erplocalization.com/glossary/europe/#europe-cssa-cssz",
   "short_definition": "Czech Social Security Administration, Czech name Česká správa sociálního zabezpečení. CSSA is the English abbreviation and ČSSZ the local one. The authority administers employer/social-security processes, including the 2026 JMHZ framework; it is not a tax-return form or accounting standard. .",
   "countries": [
    {
     "name": "Czechia",
     "url": "https://erplocalization.com/czechia/"
    }
   ]
  },
  {
   "term": "JMHZ",
   "full_name": "Jednotné měsíční hlášení zaměstnavatele",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Nordic, Baltic, central and southeastern Europe",
   "anchor": "europe-jmhz",
   "url": "https://erplocalization.com/glossary/europe/#europe-jmhz",
   "short_definition": "Jednotné měsíční hlášení zaměstnavatele, Czechia's Single Monthly Employer Report. It is the unified employer-reporting framework introduced in stages in 2026.",
   "countries": [
    {
     "name": "Czechia",
     "url": "https://erplocalization.com/czechia/"
    }
   ]
  },
  {
   "term": "CVR",
   "full_name": "Det Centrale Virksomhedsregister",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Nordic, Baltic, central and southeastern Europe",
   "anchor": "europe-cvr",
   "url": "https://erplocalization.com/glossary/europe/#europe-cvr",
   "short_definition": "Det Centrale Virksomhedsregister, the Central Business Register used for Danish and Greenlandic business registrations. CVR numbers identify business records. Shared registration terminology does not make Greenland's tax or customs rules identical to mainland Denmark's. .",
   "countries": [
    {
     "name": "Denmark",
     "url": "https://erplocalization.com/denmark/"
    }
   ]
  },
  {
   "term": "EFKA / e-EFKA",
   "full_name": "Ηλεκτρονικός Εθνικός Φορέας Κοινωνικής Ασφάλισης",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Nordic, Baltic, central and southeastern Europe",
   "anchor": "europe-efka-e-efka",
   "url": "https://erplocalization.com/glossary/europe/#europe-efka-e-efka",
   "short_definition": "Ηλεκτρονικός Εθνικός Φορέας Κοινωνικής Ασφάλισης, the Electronic National Social Security Fund, is Greece's e-EFKA. The current name should be distinguished from older EFKA terminology in historical materials. Social-insurance and employer records are separate from AADE tax registration and GEMI business registration. .",
   "countries": [
    {
     "name": "Greece",
     "url": "https://erplocalization.com/greece/"
    }
   ]
  },
  {
   "term": "EMTA / e-MTA",
   "full_name": "Maksu- ja Tolliamet",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Nordic, Baltic, central and southeastern Europe",
   "anchor": "europe-emta-e-mta",
   "url": "https://erplocalization.com/glossary/europe/#europe-emta-e-mta",
   "short_definition": "Maksu- ja Tolliamet, Estonia's Tax and Customs Board; English sources also use ETCB. e-MTA is its electronic-services environment. The institution and portal are different concepts, and neither is the e-Business Register operated by RIK. .",
   "countries": [
    {
     "name": "Estonia",
     "url": "https://erplocalization.com/estonia/"
    }
   ]
  },
  {
   "term": "ERGANI",
   "full_name": "Greece's named labor-information system used for employer/employment declarations",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Nordic, Baltic, central and southeastern Europe",
   "anchor": "europe-ergani",
   "url": "https://erplocalization.com/glossary/europe/#europe-ergani",
   "short_definition": "Greece's named labor-information system used for employer/employment declarations, including newer ERGANI II services. It is a government reporting system, not an accounting framework or ERP vendor. This glossary retains the official system name without inventing a letter-by-letter expansion. .",
   "countries": [
    {
     "name": "Greece",
     "url": "https://erplocalization.com/greece/"
    }
   ]
  },
  {
   "term": "FSS",
   "full_name": "Final Settlement System",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Nordic, Baltic, central and southeastern Europe",
   "anchor": "europe-fss",
   "url": "https://erplocalization.com/glossary/europe/#europe-fss",
   "short_definition": "Final Settlement System, Malta's tax-deduction methodology for emoluments, administered by MTCA. It concerns employer deductions and associated reporting. It is distinct from statutory financial statements and from social-insurance authorities elsewhere that happen to use the same abbreviation. .",
   "countries": [
    {
     "name": "Malta",
     "url": "https://erplocalization.com/malta/"
    }
   ]
  },
  {
   "term": "FURS",
   "full_name": "Finančna uprava Republike Slovenije",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Nordic, Baltic, central and southeastern Europe",
   "anchor": "europe-furs",
   "url": "https://erplocalization.com/glossary/europe/#europe-furs",
   "short_definition": "Finančna uprava Republike Slovenije, the Financial Administration of the Republic of Slovenia. FURS administers taxation and customs. Its functions differ from AJPES corporate/financial-report records and SPOT's administrative service platform. .",
   "countries": [
    {
     "name": "Slovenia",
     "url": "https://erplocalization.com/slovenia/"
    }
   ]
  },
  {
   "term": "GEMI",
   "full_name": "Γενικό Εμπορικό Μητρώο",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Nordic, Baltic, central and southeastern Europe",
   "anchor": "europe-gemi",
   "url": "https://erplocalization.com/glossary/europe/#europe-gemi",
   "short_definition": "Γενικό Εμπορικό Μητρώο, Greece's General Commercial Register. GEMI contains corporate registrations and relevant published company documents. GEMI registration is distinct from AFM tax identification and employer affiliation, although the e-YMS formation process can coordinate those records. .",
   "countries": [
    {
     "name": "Greece",
     "url": "https://erplocalization.com/greece/"
    }
   ]
  },
  {
   "term": "HE32",
   "full_name": "company annual-return form HE32",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Nordic, Baltic, central and southeastern Europe",
   "anchor": "europe-he32",
   "url": "https://erplocalization.com/glossary/europe/#europe-he32",
   "short_definition": "Cyprus's company annual-return form HE32. It is a Registrar form identifier, not an acronym to expand into an invented English phrase. The annual return and attached financial-statement obligations are related but different from income-tax/VAT registration and returns. .",
   "countries": [
    {
     "name": "Cyprus",
     "url": "https://erplocalization.com/cyprus/"
    }
   ]
  },
  {
   "term": "HZMO",
   "full_name": "Hrvatski zavod za mirovinsko osiguranje",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Nordic, Baltic, central and southeastern Europe",
   "anchor": "europe-hzmo",
   "url": "https://erplocalization.com/glossary/europe/#europe-hzmo",
   "short_definition": "Hrvatski zavod za mirovinsko osiguranje, Croatia's Pension Insurance Institute. It administers pension-insurance records, including employer registration through relevant electronic services. HZMO is an institution, separate from the OIB identifier and Tax Administration filings such as JOPPD. .",
   "countries": [
    {
     "name": "Croatia",
     "url": "https://erplocalization.com/croatia/"
    }
   ]
  },
  {
   "term": "eM-11P",
   "full_name": "M-11P employer/business-activity registration form",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Nordic, Baltic, central and southeastern Europe",
   "anchor": "europe-em-11p",
   "url": "https://erplocalization.com/glossary/europe/#europe-em-11p",
   "short_definition": "Croatia's electronic M-11P employer/business-activity registration form in the pension-insurance process. It is a form code, not a country-wide incorporation certificate.",
   "countries": [
    {
     "name": "Croatia",
     "url": "https://erplocalization.com/croatia/"
    }
   ]
  },
  {
   "term": "JOPPD",
   "full_name": "Croatia's named report for receipts",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Nordic, Baltic, central and southeastern Europe",
   "anchor": "europe-joppd",
   "url": "https://erplocalization.com/glossary/europe/#europe-joppd",
   "short_definition": "Croatia's named report for receipts, income tax and contributions for compulsory insurance, handled through Tax Administration/REGOS processes. JOPPD is a declaration/form identifier, distinct from the worker's payslip and the employer's accounting journal. Current reporting content must follow current instructions. .",
   "countries": [
    {
     "name": "Croatia",
     "url": "https://erplocalization.com/croatia/"
    }
   ]
  },
  {
   "term": "JPK",
   "full_name": "Jednolity Plik Kontrolny",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Nordic, Baltic, central and southeastern Europe",
   "anchor": "europe-jpk",
   "url": "https://erplocalization.com/glossary/europe/#europe-jpk",
   "short_definition": "Jednolity Plik Kontrolny, Poland's Standard Audit File. JPK names a family of structured tax/accounting reporting files, including distinct VAT and other structures. A product supporting one JPK structure does not thereby support every JPK obligation or KSeF electronic invoicing. .",
   "countries": [
    {
     "name": "Poland",
     "url": "https://erplocalization.com/poland/"
    }
   ]
  },
  {
   "term": "KAS",
   "full_name": "Krajowa Administracja Skarbowa",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Nordic, Baltic, central and southeastern Europe",
   "anchor": "europe-kas",
   "url": "https://erplocalization.com/glossary/europe/#europe-kas",
   "short_definition": "Krajowa Administracja Skarbowa, Poland's National Revenue Administration. It is the administration responsible for tax/customs functions. KAS is distinct from KRS, the court register; their similar abbreviations identify different institutions and business processes. .",
   "countries": [
    {
     "name": "Poland",
     "url": "https://erplocalization.com/poland/"
    }
   ]
  },
  {
   "term": "KRS",
   "full_name": "Krajowy Rejestr Sądowy",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Nordic, Baltic, central and southeastern Europe",
   "anchor": "europe-krs",
   "url": "https://erplocalization.com/glossary/europe/#europe-krs",
   "short_definition": "Krajowy Rejestr Sądowy, Poland's National Court Register. KRS records specified legal entities and company-law documents. The KRS register number is distinct from NIP taxation, REGON statistics and PKD activity classification. .",
   "countries": [
    {
     "name": "Poland",
     "url": "https://erplocalization.com/poland/"
    }
   ]
  },
  {
   "term": "NIP",
   "full_name": "Numer identyfikacji podatkowej",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Nordic, Baltic, central and southeastern Europe",
   "anchor": "europe-nip",
   "url": "https://erplocalization.com/glossary/europe/#europe-nip",
   "short_definition": "Numer identyfikacji podatkowej, Poland's tax identification number. It identifies the taxpayer, while KRS identifies a court-register record and REGON identifies a statistical-register record. Keeping them separate avoids treating one identifier's presence as proof that all registrations are complete. .",
   "countries": [
    {
     "name": "Poland",
     "url": "https://erplocalization.com/poland/"
    }
   ]
  },
  {
   "term": "PKD",
   "full_name": "Polska Klasyfikacja Działalności",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Nordic, Baltic, central and southeastern Europe",
   "anchor": "europe-pkd",
   "url": "https://erplocalization.com/glossary/europe/#europe-pkd",
   "short_definition": "Polska Klasyfikacja Działalności, Poland's Classification of Activities. PKD codes classify economic activities; they are not taxpayer or company numbers. Version changes, including PKD 2025, mean the classification version belongs alongside the code in reference data. .",
   "countries": [
    {
     "name": "Poland",
     "url": "https://erplocalization.com/poland/"
    }
   ]
  },
  {
   "term": "REGON",
   "full_name": "national official register of national economy entities",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Nordic, Baltic, central and southeastern Europe",
   "anchor": "europe-regon",
   "url": "https://erplocalization.com/glossary/europe/#europe-regon",
   "short_definition": "Poland's national official register of national economy entities, maintained by Statistics Poland, and the statistical identifier assigned within it. The official register name is more useful than inventing a mechanical expansion of REGON. It is distinct from NIP and KRS. .",
   "countries": [
    {
     "name": "Poland",
     "url": "https://erplocalization.com/poland/"
    }
   ]
  },
  {
   "term": "MBR",
   "full_name": "Malta Business Registry",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Nordic, Baltic, central and southeastern Europe",
   "anchor": "europe-mbr",
   "url": "https://erplocalization.com/glossary/europe/#europe-mbr",
   "short_definition": "Malta Business Registry, Malta's corporate-registration authority. MBR handles company-law registration and annual filings. It is distinct from MTCA tax registration, the VAT number and the employer's FSS reporting obligations. .",
   "countries": [
    {
     "name": "Malta",
     "url": "https://erplocalization.com/malta/"
    }
   ]
  },
  {
   "term": "MTCA",
   "full_name": "Malta Tax and Customs Administration",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Nordic, Baltic, central and southeastern Europe",
   "anchor": "europe-mtca",
   "url": "https://erplocalization.com/glossary/europe/#europe-mtca",
   "short_definition": "Malta Tax and Customs Administration, Malta's tax/customs authority. Its company tax-registration and FSS employer services are separate from MBR incorporation. Older publications can use predecessor tax-department titles; retain the source date rather than assuming every old label is a different institution. .",
   "countries": [
    {
     "name": "Malta",
     "url": "https://erplocalization.com/malta/"
    }
   ]
  },
  {
   "term": "NAV",
   "full_name": "Nemzeti Adó- és Vámhivatal",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Nordic, Baltic, central and southeastern Europe",
   "anchor": "europe-nav",
   "url": "https://erplocalization.com/glossary/europe/#europe-nav",
   "short_definition": "Nemzeti Adó- és Vámhivatal, Hungary's National Tax and Customs Administration. NAV administers taxation and customs, including taxpayer registration and electronic tax services. It is an authority; a NAV tax number is distinct from the company's commercial registration and statistical activity code. .",
   "countries": [
    {
     "name": "Hungary",
     "url": "https://erplocalization.com/hungary/"
    }
   ]
  },
  {
   "term": "OIB",
   "full_name": "Osobni identifikacijski broj",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Nordic, Baltic, central and southeastern Europe",
   "anchor": "europe-oib",
   "url": "https://erplocalization.com/glossary/europe/#europe-oib",
   "short_definition": "Osobni identifikacijski broj, Croatia's personal identification number, used for both natural and legal persons in official administration. Despite the English word \"personal,\" it also identifies entities. It is distinct from an employer contribution account or a particular financial-report filing. .",
   "countries": [
    {
     "name": "Croatia",
     "url": "https://erplocalization.com/croatia/"
    }
   ]
  },
  {
   "term": "ONRC",
   "full_name": "Oficiul Național al Registrului Comerțului",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Nordic, Baltic, central and southeastern Europe",
   "anchor": "europe-onrc",
   "url": "https://erplocalization.com/glossary/europe/#europe-onrc",
   "short_definition": "Oficiul Național al Registrului Comerțului, Romania's National Trade Register Office. ONRC manages commercial registration and related records. Its trade-register number is distinct from CUI/CIF taxation; changes to the register's numbering system should not be mistaken for a new tax identity. .",
   "countries": [
    {
     "name": "Romania",
     "url": "https://erplocalization.com/romania/"
    }
   ]
  },
  {
   "term": "PRH",
   "full_name": "Patentti- ja rekisterihallitus",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Nordic, Baltic, central and southeastern Europe",
   "anchor": "europe-prh",
   "url": "https://erplocalization.com/glossary/europe/#europe-prh",
   "short_definition": "Patentti- ja rekisterihallitus, Finland's Patent and Registration Office. PRH administers the Trade Register and relevant financial-statement registrations. It is distinct from the Finnish Tax Administration, even though business setup can coordinate information between registration systems. .",
   "countries": [
    {
     "name": "Finland",
     "url": "https://erplocalization.com/finland/"
    }
   ]
  },
  {
   "term": "REGES / REGES-ONLINE",
   "full_name": "Registrul general de evidență a salariaților",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Nordic, Baltic, central and southeastern Europe",
   "anchor": "europe-reges-reges-online",
   "url": "https://erplocalization.com/glossary/europe/#europe-reges-reges-online",
   "short_definition": "Romania's Registrul general de evidență a salariaților, the general employee register; REGES-ONLINE is its current online platform. It records employment relationships and changes. This is separate from payroll tax reporting on D112 and from a company's ONRC incorporation record. .",
   "countries": [
    {
     "name": "Romania",
     "url": "https://erplocalization.com/romania/"
    }
   ]
  },
  {
   "term": "RIK",
   "full_name": "Registrite ja Infosüsteemide Keskus",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Nordic, Baltic, central and southeastern Europe",
   "anchor": "europe-rik",
   "url": "https://erplocalization.com/glossary/europe/#europe-rik",
   "short_definition": "Registrite ja Infosüsteemide Keskus, Estonia's Centre of Registers and Information Systems. RIK operates the e-Business Register and annual-report services. It is distinct from EMTA, the tax/customs authority, even though both participate in the same business's administrative lifecycle. .",
   "countries": [
    {
     "name": "Estonia",
     "url": "https://erplocalization.com/estonia/"
    }
   ]
  },
  {
   "term": "SIE",
   "full_name": "Standard Import och Export",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Nordic, Baltic, central and southeastern Europe",
   "anchor": "europe-sie",
   "url": "https://erplocalization.com/glossary/europe/#europe-sie",
   "short_definition": "Standard Import och Export, Sweden's open family of accounting-data exchange formats, maintained by Föreningen SIE-Gruppen. Different SIE types contain different balances/transaction data. SIE is a file standard, not a financial-reporting framework or proof of successful statutory filing. .",
   "countries": [
    {
     "name": "Sweden",
     "url": "https://erplocalization.com/sweden/"
    }
   ]
  },
  {
   "term": "SPOT",
   "full_name": "Slovenska poslovna točka",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Nordic, Baltic, central and southeastern Europe",
   "anchor": "europe-spot",
   "url": "https://erplocalization.com/glossary/europe/#europe-spot",
   "short_definition": "Slovenska poslovna točka, Slovenian Business Point. SPOT is the government business-service system used for supported formation and administrative processes, including social-insurance forms. It is distinct from AJPES as an institution and from FURS tax administration. .",
   "countries": [
    {
     "name": "Slovenia",
     "url": "https://erplocalization.com/slovenia/"
    }
   ]
  },
  {
   "term": "M-1 / M-2 / M-3",
   "full_name": "registration, deregistration and change forms",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Nordic, Baltic, central and southeastern Europe",
   "anchor": "europe-m-1-m-2-m-3",
   "url": "https://erplocalization.com/glossary/europe/#europe-m-1-m-2-m-3",
   "short_definition": "Slovenia's compulsory social-insurance registration, deregistration and change forms, respectively. These are administrative form identifiers, not company legal forms.",
   "countries": [
    {
     "name": "Slovenia",
     "url": "https://erplocalization.com/slovenia/"
    }
   ]
  },
  {
   "term": "START",
   "full_name": "Croatia's named integrated business-starting service",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Nordic, Baltic, central and southeastern Europe",
   "anchor": "europe-start",
   "url": "https://erplocalization.com/glossary/europe/#europe-start",
   "short_definition": "Croatia's named integrated business-starting service, coordinating supported company/trade and related registration steps. START is a service name, not an accounting acronym to expand speculatively. Included and optional steps depend on the legal form and selected route. .",
   "countries": [
    {
     "name": "Croatia",
     "url": "https://erplocalization.com/croatia/"
    }
   ]
  },
  {
   "term": "TSD",
   "full_name": "declaration of income and social tax, unemployment-insurance premiums and mandatory funded-pension contributions",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Nordic, Baltic, central and southeastern Europe",
   "anchor": "europe-tsd",
   "url": "https://erplocalization.com/glossary/europe/#europe-tsd",
   "short_definition": "Estonia's declaration of income and social tax, unemployment-insurance premiums and mandatory funded-pension contributions. TSD is the official form label, with a summary and annexes. It is distinct from the annual financial report and from employment-register events. .",
   "countries": [
    {
     "name": "Estonia",
     "url": "https://erplocalization.com/estonia/"
    }
   ]
  },
  {
   "term": "TSE",
   "full_name": "Technische Sicherheitseinrichtung",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Nordic, Baltic, central and southeastern Europe",
   "anchor": "europe-tse",
   "url": "https://erplocalization.com/glossary/europe/#europe-tse",
   "short_definition": "Technische Sicherheitseinrichtung, Germany's technical security device/system for specified electronic recording/cash-register systems. TSE concerns transaction-record protection within fiscalization rules.",
   "countries": [
    {
     "name": "Germany",
     "url": "https://erplocalization.com/germany/"
    }
   ]
  },
  {
   "term": "VID",
   "full_name": "Valsts ieņēmumu dienests",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Nordic, Baltic, central and southeastern Europe",
   "anchor": "europe-vid",
   "url": "https://erplocalization.com/glossary/europe/#europe-vid",
   "short_definition": "Valsts ieņēmumu dienests, Latvia's State Revenue Service. VID administers tax and employer reporting, including electronic annual-report submission through its EDS environment. The authority's acceptance of an annual report is distinct from mere creation of the file or registration of the company. .",
   "countries": [
    {
     "name": "Latvia",
     "url": "https://erplocalization.com/latvia/"
    }
   ]
  },
  {
   "term": "VMI",
   "full_name": "Valstybinė mokesčių inspekcija",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Nordic, Baltic, central and southeastern Europe",
   "anchor": "europe-vmi",
   "url": "https://erplocalization.com/glossary/europe/#europe-vmi",
   "short_definition": "Valstybinė mokesčių inspekcija, Lithuania's State Tax Inspectorate. VMI administers taxation and systems including i.MAS. It is separate from the corporate register and Sodra social-insurance administration; a VMI reporting format is not an accounting standard. .",
   "countries": [
    {
     "name": "Lithuania",
     "url": "https://erplocalization.com/lithuania/"
    }
   ]
  },
  {
   "term": "i.MAS / i.SAF / i.VAZ",
   "full_name": "Išmanioji mokesčių administravimo sistema",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Nordic, Baltic, central and southeastern Europe",
   "anchor": "europe-i-mas-i-saf-i-vaz",
   "url": "https://erplocalization.com/glossary/europe/#europe-i-mas-i-saf-i-vaz",
   "short_definition": "Lithuania's Išmanioji mokesčių administravimo sistema, smart tax-administration system. Its named subsystems include i.SAF for VAT invoice-register information and i.VAZ for electronic consignment-note information.",
   "countries": [
    {
     "name": "Lithuania",
     "url": "https://erplocalization.com/lithuania/"
    }
   ]
  },
  {
   "term": "1-SD",
   "full_name": "Sodra notification of the start of state social insurance",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Nordic, Baltic, central and southeastern Europe",
   "anchor": "europe-1-sd",
   "url": "https://erplocalization.com/glossary/europe/#europe-1-sd",
   "short_definition": "Lithuania's Sodra notification of the start of state social insurance for an insured person. SD is part of the form identifier, not a standalone tax or accounting framework. Employment-event reporting and recurring payroll contribution declarations are separate processes. .",
   "countries": [
    {
     "name": "Lithuania",
     "url": "https://erplocalization.com/lithuania/"
    }
   ]
  },
  {
   "term": "e-YMS / YMS",
   "full_name": "electronic one-stop service",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Nordic, Baltic, central and southeastern Europe",
   "anchor": "europe-e-yms-yms",
   "url": "https://erplocalization.com/glossary/europe/#europe-e-yms-yms",
   "short_definition": "Greece's electronic one-stop service for supported company establishment; YMS corresponds to the Greek one-stop-service terminology. It can coordinate GEMI, tax and employer registrations. This is a procedural route with eligibility conditions, not a legal form or a universal business licence. .",
   "countries": [
    {
     "name": "Greece",
     "url": "https://erplocalization.com/greece/"
    }
   ]
  },
  {
   "term": "ZUS",
   "full_name": "Zakład Ubezpieczeń Społecznych",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Nordic, Baltic, central and southeastern Europe",
   "anchor": "europe-zus",
   "url": "https://erplocalization.com/glossary/europe/#europe-zus",
   "short_definition": "Zakład Ubezpieczeń Społecznych, Poland's Social Insurance Institution. ZUS administers social-insurance registrations and contributions. The employer/payer and insured-person records have different roles; ZUS registration is distinct from KRS incorporation, NIP taxation and REGON statistical identification. .",
   "countries": [
    {
     "name": "Poland",
     "url": "https://erplocalization.com/poland/"
    }
   ]
  },
  {
   "term": "APR",
   "full_name": "Agencija za privredne registre",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Other European jurisdictions and transcontinental coverage",
   "anchor": "europe-apr",
   "url": "https://erplocalization.com/glossary/europe/#europe-apr",
   "short_definition": "Agencija za privredne registre, the Serbian Business Registers Agency. It maintains business and financial-reporting registers and provides electronic incorporation services. Registration, annual financial reporting and beneficial-owner records are different procedures administered through the agency's services. .",
   "countries": [
    {
     "name": "Serbia",
     "url": "https://erplocalization.com/serbia/"
    }
   ]
  },
  {
   "term": "ARBK / KBRA",
   "full_name": "Agjencia e Regjistrimit të Bizneseve të Kosovës",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Other European jurisdictions and transcontinental coverage",
   "anchor": "europe-arbk-kbra",
   "url": "https://erplocalization.com/glossary/europe/#europe-arbk-kbra",
   "short_definition": "Agjencia e Regjistrimit të Bizneseve të Kosovës, or Kosovo Business Registration Agency in English. ARBK and KBRA refer to the same agency, rather than separate registers. Its business-registration system is distinct from the Tax Administration of Kosovo's tax and employer services. .",
   "countries": [
    {
     "name": "Kosovo",
     "url": "https://erplocalization.com/kosovo/"
    }
   ]
  },
  {
   "term": "ASAN Imza",
   "full_name": "Azerbaijan's named mobile electronic-signature service",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Other European jurisdictions and transcontinental coverage",
   "anchor": "europe-asan-imza",
   "url": "https://erplocalization.com/glossary/europe/#europe-asan-imza",
   "short_definition": "Azerbaijan's named mobile electronic-signature service, used to authenticate and sign electronic transactions, including tax services. Preserve the service name rather than inventing an English acronym expansion. A signer's credentials and authority to represent the taxpayer require their own setup. .",
   "countries": [
    {
     "name": "Azerbaijan",
     "url": "https://erplocalization.com/azerbaijan/"
    }
   ]
  },
  {
   "term": "ASP / RSUD",
   "full_name": "Agenția Servicii Publice",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Other European jurisdictions and transcontinental coverage",
   "anchor": "europe-asp-rsud",
   "url": "https://erplocalization.com/glossary/europe/#europe-asp-rsud",
   "short_definition": "Moldova's Agenția Servicii Publice, Public Services Agency, operates the Registrul de stat al unităților de drept, State Register of Legal Units. ASP is the institution; RSUD is the register. Its registration services also address beneficial-owner information and legal representatives. .",
   "countries": [
    {
     "name": "Moldova",
     "url": "https://erplocalization.com/moldova/"
    }
   ]
  },
  {
   "term": "BIN / IIN",
   "full_name": "Business Identification Number",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Other European jurisdictions and transcontinental coverage",
   "anchor": "europe-bin-iin",
   "url": "https://erplocalization.com/glossary/europe/#europe-bin-iin",
   "short_definition": "Kazakhstan's Business Identification Number and Individual Identification Number, respectively. BIN identifies a business/legal-entity record; IIN identifies an individual.",
   "countries": [
    {
     "name": "Kazakhstan",
     "url": "https://erplocalization.com/kazakhstan/"
    }
   ]
  },
  {
   "term": "CRPS",
   "full_name": "Centralni registar privrednih subjekata",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Other European jurisdictions and transcontinental coverage",
   "anchor": "europe-crps",
   "url": "https://erplocalization.com/glossary/europe/#europe-crps",
   "short_definition": "Centralni registar privrednih subjekata, Montenegro's Central Registry of Business Entities. The registration process distinguishes locally established companies from parts of foreign companies. A foreign company's home-country identifier and its Montenegro registration should therefore remain separate records. .",
   "countries": [
    {
     "name": "Montenegro",
     "url": "https://erplocalization.com/montenegro/"
    }
   ]
  },
  {
   "term": "ESF / IS ESF",
   "full_name": "electronic invoices",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Other European jurisdictions and transcontinental coverage",
   "anchor": "europe-esf-is-esf",
   "url": "https://erplocalization.com/glossary/europe/#europe-esf-is-esf",
   "short_definition": "Kazakhstan's electronic invoices, from Russian elektronnye scheta-faktury, and the associated electronic-invoice information system. IS ESF is the national platform; its published API is an integration interface. This acronym does not identify an ERP product or an accounting framework. .",
   "countries": [
    {
     "name": "Kazakhstan",
     "url": "https://erplocalization.com/kazakhstan/"
    }
   ]
  },
  {
   "term": "FIPA",
   "full_name": "Foreign Investment Promotion Agency of Bosnia and Herzegovina",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Other European jurisdictions and transcontinental coverage",
   "anchor": "europe-fipa",
   "url": "https://erplocalization.com/glossary/europe/#europe-fipa",
   "short_definition": "Foreign Investment Promotion Agency of Bosnia and Herzegovina. FIPA publishes investment and establishment guidance. It is an information/promotional agency, distinct from the courts and other bodies that register businesses, and from the Indirect Taxation Authority that administers national indirect taxes.",
   "countries": [
    {
     "name": "Bosnia and Herzegovina",
     "url": "https://erplocalization.com/bosnia-and-herzegovina/"
    }
   ]
  },
  {
   "term": "FTS",
   "full_name": "Federal Tax Service",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Other European jurisdictions and transcontinental coverage",
   "anchor": "europe-fts",
   "url": "https://erplocalization.com/glossary/europe/#europe-fts",
   "short_definition": "Federal Tax Service, Russia's federal tax authority. Its registration services cover legal entities and individual entrepreneurs as well as taxation. An FTS registration extract is a legal-entity record; it does not establish that a particular cross-border service is permitted under applicable sanctions. .",
   "countries": [
    {
     "name": "Russia",
     "url": "https://erplocalization.com/russia/"
    }
   ]
  },
  {
   "term": "GIR BO",
   "full_name": "State Information Resource of Accounting (Financial) Statements",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Other European jurisdictions and transcontinental coverage",
   "anchor": "europe-gir-bo",
   "url": "https://erplocalization.com/glossary/europe/#europe-gir-bo",
   "short_definition": "Russia's State Information Resource of Accounting (Financial) Statements, known by the Russian initials ГИР БО. It is a repository of financial statements administered by FTS, rather than an accounting standard. BO here refers to accounting statements, not the English shorthand for beneficial ownership. .",
   "countries": [
    {
     "name": "Russia",
     "url": "https://erplocalization.com/russia/"
    }
   ]
  },
  {
   "term": "HR / Handelsregister",
   "full_name": "Handelsregister",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Other European jurisdictions and transcontinental coverage",
   "anchor": "europe-hr-handelsregister",
   "url": "https://erplocalization.com/glossary/europe/#europe-hr-handelsregister",
   "short_definition": "Handelsregister, the Commercial Register in Liechtenstein's registry context. This use of HR concerns legal entities and registered facts; it should be distinguished from human resources in ERP terminology. Commercial registration and beneficial-owner registration have separate procedures. .",
   "countries": [
    {
     "name": "Liechtenstein",
     "url": "https://erplocalization.com/liechtenstein/"
    }
   ]
  },
  {
   "term": "IGI",
   "full_name": "Impost general indirecte",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Other European jurisdictions and transcontinental coverage",
   "anchor": "europe-igi",
   "url": "https://erplocalization.com/glossary/europe/#europe-igi",
   "short_definition": "Impost general indirecte, Andorra's general indirect tax. The government describes its application to business supplies and imports.",
   "countries": [
    {
     "name": "Andorra",
     "url": "https://erplocalization.com/andorra/"
    }
   ]
  },
  {
   "term": "IGR",
   "full_name": "Imposta generale sui redditi",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Other European jurisdictions and transcontinental coverage",
   "anchor": "europe-igr",
   "url": "https://erplocalization.com/glossary/europe/#europe-igr",
   "short_definition": "Imposta generale sui redditi, San Marino's general income tax. The government uses IGR for direct-tax management services and related declarations. This is separate from the TRIB indirect-tax/electronic-invoicing service and the SMAC card and revenue-declaration services. .",
   "countries": [
    {
     "name": "San Marino",
     "url": "https://erplocalization.com/san-marino/"
    }
   ]
  },
  {
   "term": "IMSEE",
   "full_name": "Institut Monégasque de la Statistique et des Études Économiques",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Other European jurisdictions and transcontinental coverage",
   "anchor": "europe-imsee",
   "url": "https://erplocalization.com/glossary/europe/#europe-imsee",
   "short_definition": "Institut Monégasque de la Statistique et des Études Économiques, Monaco's statistics and economic-studies institute. Its business surveys collect accounting information for statistics, including GDP.",
   "countries": [
    {
     "name": "Monaco",
     "url": "https://erplocalization.com/monaco/"
    }
   ]
  },
  {
   "term": "ITA / ZR1",
   "full_name": "Indirect Taxation Authority of Bosnia and Herzegovina",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Other European jurisdictions and transcontinental coverage",
   "anchor": "europe-ita-zr1",
   "url": "https://erplocalization.com/glossary/europe/#europe-ita-zr1",
   "short_definition": "The Indirect Taxation Authority of Bosnia and Herzegovina administers the Unified Register of Indirect Taxpayers. ZR1 is its registration-request form identifier.",
   "countries": [
    {
     "name": "Bosnia and Herzegovina",
     "url": "https://erplocalization.com/bosnia-and-herzegovina/"
    }
   ]
  },
  {
   "term": "JIB / MBS",
   "full_name": "jedinstveni identifikacioni broj",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Other European jurisdictions and transcontinental coverage",
   "anchor": "europe-jib-mbs",
   "url": "https://erplocalization.com/glossary/europe/#europe-jib-mbs",
   "short_definition": "In Bosnia and Herzegovina, jedinstveni identifikacioni broj is the unique taxpayer identification number and matični broj subjekta is the entity's registry number. Federation business-register rules distinguish these fields. Store their issuing context rather than treating both as interchangeable company numbers. .",
   "countries": [
    {
     "name": "Bosnia and Herzegovina",
     "url": "https://erplocalization.com/bosnia-and-herzegovina/"
    }
   ]
  },
  {
   "term": "KVKK / VERBİS",
   "full_name": "Kişisel Verileri Koruma Kurumu",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Other European jurisdictions and transcontinental coverage",
   "anchor": "europe-kvkk-verbis",
   "url": "https://erplocalization.com/glossary/europe/#europe-kvkk-verbis",
   "short_definition": "Turkey's Kişisel Verileri Koruma Kurumu is the Personal Data Protection Authority; KVKK also commonly abbreviates the Kişisel Verilerin Korunması Kanunu, the underlying law. Veri Sorumluları Sicil Bilgi Sistemi, VERBİS, is the data-controllers registry information system.",
   "countries": [
    {
     "name": "Turkey",
     "url": "https://erplocalization.com/turkey/"
    }
   ]
  },
  {
   "term": "MERSİS",
   "full_name": "Merkezi Sicil Kayıt Sistemi",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Other European jurisdictions and transcontinental coverage",
   "anchor": "europe-mersis",
   "url": "https://erplocalization.com/glossary/europe/#europe-mersis",
   "short_definition": "Merkezi Sicil Kayıt Sistemi, Turkey's Central Registry Record System. It supports company and trade-registration transactions. MERSİS is the registration platform, while the legal entity, its registered identifiers and tax registrations are the underlying business records. .",
   "countries": [
    {
     "name": "Turkey",
     "url": "https://erplocalization.com/turkey/"
    }
   ]
  },
  {
   "term": "MPIN",
   "full_name": "Месечна пресметка за интегрирана наплата",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Other European jurisdictions and transcontinental coverage",
   "anchor": "europe-mpin",
   "url": "https://erplocalization.com/glossary/europe/#europe-mpin",
   "short_definition": "North Macedonia's Месечна пресметка за интегрирана наплата, monthly calculation for integrated collection. MPIN concerns payroll-related tax and contribution calculations submitted to the Public Revenue Office. It is distinct from incorporation and annual-account filing through the Central Registry. .",
   "countries": [
    {
     "name": "North Macedonia",
     "url": "https://erplocalization.com/north-macedonia/"
    }
   ]
  },
  {
   "term": "NAPR",
   "full_name": "National Agency of Public Registry",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Other European jurisdictions and transcontinental coverage",
   "anchor": "europe-napr",
   "url": "https://erplocalization.com/glossary/europe/#europe-napr",
   "short_definition": "Georgia's National Agency of Public Registry. NAPR registers businesses and maintains related public records. Its business-registration and economic-activity-registration services have different purposes; a company entry alone does not prove all activity-specific registration or permission requirements have been met. .",
   "countries": [
    {
     "name": "Georgia",
     "url": "https://erplocalization.com/georgia/"
    }
   ]
  },
  {
   "term": "NIA",
   "full_name": "Número d'identificació administrativa",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Other European jurisdictions and transcontinental coverage",
   "anchor": "europe-nia",
   "url": "https://erplocalization.com/glossary/europe/#europe-nia",
   "short_definition": "Número d'identificació administrativa, Andorra's administrative identification number. Government company-certificate procedures use it to identify applicants and representatives. The individual or organizational identity involved must be read from the relevant procedure;",
   "countries": [
    {
     "name": "Andorra",
     "url": "https://erplocalization.com/andorra/"
    }
   ]
  },
  {
   "term": "OPEC / REGSOC ON-LINE",
   "full_name": null,
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Other European jurisdictions and transcontinental coverage",
   "anchor": "europe-opec-regsoc-on-line",
   "url": "https://erplocalization.com/glossary/europe/#europe-opec-regsoc-on-line",
   "short_definition": "Named San Marino government services for economic-activity procedures and online company-register consultation, respectively. OPEC also supports annual-account deposit cases. These are service names, not accounting frameworks; the available office guidance does not justify inventing a full acronym expansion. .",
   "countries": [
    {
     "name": "San Marino",
     "url": "https://erplocalization.com/san-marino/"
    }
   ]
  },
  {
   "term": "QKB",
   "full_name": "Qendra Kombëtare e Biznesit",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Other European jurisdictions and transcontinental coverage",
   "anchor": "europe-qkb",
   "url": "https://erplocalization.com/glossary/europe/#europe-qkb",
   "short_definition": "Qendra Kombëtare e Biznesit, Albania's National Business Center. QKB administers business-register, beneficial-owner-register and licensing services. Those are distinct functions, so incorporation, ownership maintenance and operating permission should appear as separate requirements in an implementation checklist. .",
   "countries": [
    {
     "name": "Albania",
     "url": "https://erplocalization.com/albania/"
    }
   ]
  },
  {
   "term": "RCI / NIS",
   "full_name": "Répertoire du commerce et de l'industrie",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Other European jurisdictions and transcontinental coverage",
   "anchor": "europe-rci-nis",
   "url": "https://erplocalization.com/glossary/europe/#europe-rci-nis",
   "short_definition": "Monaco's Répertoire du commerce et de l'industrie is its commercial and industrial register. Numéro d'identification statistique is the statistical identification number. A commercial-register record and a statistical identity serve different purposes and should remain distinguishable in company master data. .",
   "countries": [
    {
     "name": "Monaco",
     "url": "https://erplocalization.com/monaco/"
    }
   ]
  },
  {
   "term": "RGFI",
   "full_name": "Redovni godišnji finansijski izveštaj",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Other European jurisdictions and transcontinental coverage",
   "anchor": "europe-rgfi",
   "url": "https://erplocalization.com/glossary/europe/#europe-rgfi",
   "short_definition": "Redovni godišnji finansijski izveštaj, Serbia's regular annual financial report. APR distinguishes this submission from accompanying audit/approval documentation and corrected reports.",
   "countries": [
    {
     "name": "Serbia",
     "url": "https://erplocalization.com/serbia/"
    }
   ]
  },
  {
   "term": "SAM / SNC",
   "full_name": "société anonyme monégasque",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Other European jurisdictions and transcontinental coverage",
   "anchor": "europe-sam-snc",
   "url": "https://erplocalization.com/glossary/europe/#europe-sam-snc",
   "short_definition": "In Monaco, société anonyme monégasque and société en nom collectif are distinct company forms. SAM is specific to Monegasque terminology; SNC also occurs in other French-language jurisdictions. The initials alone do not establish identical capital, governance, liability or filing rules across countries. .",
   "countries": [
    {
     "name": "Monaco",
     "url": "https://erplocalization.com/monaco/"
    }
   ]
  },
  {
   "term": "SARAS",
   "full_name": "Service for Accounting, Reporting and Auditing Supervision",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Other European jurisdictions and transcontinental coverage",
   "anchor": "europe-saras",
   "url": "https://erplocalization.com/glossary/europe/#europe-saras",
   "short_definition": "Georgia's Service for Accounting, Reporting and Auditing Supervision. SARAS supervises financial reporting and auditing under the national framework. It is an authority, rather than a reporting standard; an entity's applicable framework and reporting category require separate determination. .",
   "countries": [
    {
     "name": "Georgia",
     "url": "https://erplocalization.com/georgia/"
    }
   ]
  },
  {
   "term": "SEF",
   "full_name": "Sistem elektronskih faktura",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Other European jurisdictions and transcontinental coverage",
   "anchor": "europe-sef",
   "url": "https://erplocalization.com/glossary/europe/#europe-sef",
   "short_definition": "Sistem elektronskih faktura, Serbia's electronic-invoicing system. SEF is the national platform and associated workflows, distinct from a supplier's accounting software.",
   "countries": [
    {
     "name": "Serbia",
     "url": "https://erplocalization.com/serbia/"
    }
   ]
  },
  {
   "term": "SFS",
   "full_name": "Serviciul Fiscal de Stat",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Other European jurisdictions and transcontinental coverage",
   "anchor": "europe-sfs",
   "url": "https://erplocalization.com/glossary/europe/#europe-sfs",
   "short_definition": "Serviciul Fiscal de Stat, Moldova's State Tax Service. SFS operates tax services including the e-Factura platform. It is distinct from ASP, the company-registration agency. Taxpayer registration, invoice exchange and company-register changes require separate data and procedures. .",
   "countries": [
    {
     "name": "Moldova",
     "url": "https://erplocalization.com/moldova/"
    }
   ]
  },
  {
   "term": "SRC",
   "full_name": "State Revenue Committee",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Other European jurisdictions and transcontinental coverage",
   "anchor": "europe-src",
   "url": "https://erplocalization.com/glossary/europe/#europe-src",
   "short_definition": "Armenia's State Revenue Committee, responsible for tax and customs administration. Its digital services include taxpayer/representative processes. This use of SRC names an authority; it is not an accounting standard or a company-register identifier. .",
   "countries": [
    {
     "name": "Armenia",
     "url": "https://erplocalization.com/armenia/"
    }
   ]
  },
  {
   "term": "TAK / ATK",
   "full_name": "Tax Administration of Kosovo",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Other European jurisdictions and transcontinental coverage",
   "anchor": "europe-tak-atk",
   "url": "https://erplocalization.com/glossary/europe/#europe-tak-atk",
   "short_definition": "Tax Administration of Kosovo, or Administrata Tatimore e Kosovës in Albanian. TAK and ATK name the same tax authority. Its services include tax and pension declarations, VAT registration and employer processes, distinct from business formation administered by ARBK/KBRA. .",
   "countries": [
    {
     "name": "Kosovo",
     "url": "https://erplocalization.com/kosovo/"
    }
   ]
  },
  {
   "term": "TRIB",
   "full_name": null,
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Other European jurisdictions and transcontinental coverage",
   "anchor": "europe-trib",
   "url": "https://erplocalization.com/glossary/europe/#europe-trib",
   "short_definition": "The named San Marino government online service for indirect-tax and electronic-invoicing procedures. TRIB is a portal/service label in this context. It should be distinguished from IGR direct-tax management and should not be expanded into an assumed English acronym. .",
   "countries": [
    {
     "name": "San Marino",
     "url": "https://erplocalization.com/san-marino/"
    }
   ]
  },
  {
   "term": "UJP / PRO",
   "full_name": "Управа за јавни приходи",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Other European jurisdictions and transcontinental coverage",
   "anchor": "europe-ujp-pro",
   "url": "https://erplocalization.com/glossary/europe/#europe-ujp-pro",
   "short_definition": "North Macedonia's Управа за јавни приходи, or Public Revenue Office in English. UJP and PRO are local-language and English abbreviations for the same tax authority. The Central Registry has a separate incorporation and annual-account role. .",
   "countries": [
    {
     "name": "North Macedonia",
     "url": "https://erplocalization.com/north-macedonia/"
    }
   ]
  },
  {
   "term": "VÖEN / VOEN",
   "full_name": "vergi ödəyicisinin eyniləşdirmə nömrəsi",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Other European jurisdictions and transcontinental coverage",
   "anchor": "europe-voen-voen",
   "url": "https://erplocalization.com/glossary/europe/#europe-voen-voen",
   "short_definition": "Azerbaijan's taxpayer identification number, usually rendered vergi ödəyicisinin eyniləşdirmə nömrəsi. VOEN is the ASCII spelling often seen in English material. It identifies the taxpayer; tax registration and VAT registration are separate status questions. .",
   "countries": [
    {
     "name": "Azerbaijan",
     "url": "https://erplocalization.com/azerbaijan/"
    }
   ]
  },
  {
   "term": "HMRC",
   "full_name": "His Majesty's Revenue and Customs",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "United Kingdom and territorial systems",
   "anchor": "europe-hmrc",
   "url": "https://erplocalization.com/glossary/europe/#europe-hmrc",
   "short_definition": "His Majesty's Revenue and Customs, the UK tax and customs authority. Older material may say Her Majesty's without referring to a different institution. HMRC returns are distinct from Companies House accounts and confirmation statements, even when software supports several outputs. .",
   "countries": [
    {
     "name": "United Kingdom",
     "url": "https://erplocalization.com/united-kingdom/"
    }
   ]
  },
  {
   "term": "FPS / EPS / RTI",
   "full_name": "Full Payment Submission",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "United Kingdom and territorial systems",
   "anchor": "europe-fps-eps-rti",
   "url": "https://erplocalization.com/glossary/europe/#europe-fps-eps-rti",
   "short_definition": "Full Payment Submission, Employer Payment Summary and Real Time Information in UK payroll. FPS reports employee pay and deductions; EPS supplies specified employer-level information or adjustments. RTI describes the reporting regime. An EPS does not replace the employee pay records in an FPS. .",
   "countries": [
    {
     "name": "United Kingdom",
     "url": "https://erplocalization.com/united-kingdom/"
    }
   ]
  },
  {
   "term": "ICO",
   "full_name": "Information Commissioner's Office",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "United Kingdom and territorial systems",
   "anchor": "europe-ico",
   "url": "https://erplocalization.com/glossary/europe/#europe-ico",
   "short_definition": "The UK Information Commissioner's Office, the independent information-rights regulator. ICO data-protection registration/fee obligations are separate from corporate incorporation and tax registration. In this glossary ICO means the regulator, rather than an initial coin offering. .",
   "countries": [
    {
     "name": "United Kingdom",
     "url": "https://erplocalization.com/united-kingdom/"
    }
   ]
  },
  {
   "term": "MTD",
   "full_name": "Making Tax Digital",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "United Kingdom and territorial systems",
   "anchor": "europe-mtd",
   "url": "https://erplocalization.com/glossary/europe/#europe-mtd",
   "short_definition": "Making Tax Digital, the UK programme for digital tax records and reporting. The particular tax, taxpayer scope and implementation date matter; MTD for VAT and MTD for Income Tax are distinct requirements. The acronym alone does not establish a universal corporate-income-tax mandate. .",
   "countries": [
    {
     "name": "United Kingdom",
     "url": "https://erplocalization.com/united-kingdom/"
    }
   ]
  },
  {
   "term": "UTR",
   "full_name": "Unique Taxpayer Reference",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "United Kingdom and territorial systems",
   "anchor": "europe-utr",
   "url": "https://erplocalization.com/glossary/europe/#europe-utr",
   "short_definition": "Unique Taxpayer Reference, a UK tax identifier issued by HMRC. It is distinct from a Companies House company number, VAT registration number and employer PAYE reference. Keep identifiers labelled by the tax or registration process they support. .",
   "countries": [
    {
     "name": "United Kingdom",
     "url": "https://erplocalization.com/united-kingdom/"
    }
   ]
  },
  {
   "term": "JFSC",
   "full_name": "Jersey Financial Services Commission",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "United Kingdom and territorial systems",
   "anchor": "europe-jfsc",
   "url": "https://erplocalization.com/glossary/europe/#europe-jfsc",
   "short_definition": "Jersey Financial Services Commission. Its Registry administers Jersey company and other entity records, including annual confirmations. JFSC is a Jersey institution, so a UK Companies House filing or company number should not be substituted for its local registry process. .",
   "countries": [
    {
     "name": "United Kingdom",
     "url": "https://erplocalization.com/united-kingdom/"
    }
   ]
  },
  {
   "term": "CAESAR",
   "full_name": "Customs and Excise System for the Administration of Revenue",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "United Kingdom and territorial systems",
   "anchor": "europe-caesar",
   "url": "https://erplocalization.com/glossary/europe/#europe-caesar",
   "short_definition": "Customs and Excise System for the Administration of Revenue, Jersey's customs platform. Traders use it for customs processes and goods declarations. CAESAR is an operational system, distinct from Jersey company registration and from the calculation and quarterly reporting of GST. .",
   "countries": [
    {
     "name": "United Kingdom",
     "url": "https://erplocalization.com/united-kingdom/"
    }
   ]
  },
  {
   "term": "CAMTI / CARTI / CCSS",
   "full_name": "Caisse d'assurance maladie, accident et maternité des travailleurs indépendants",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "United Kingdom and territorial systems",
   "anchor": "europe-camti-carti-ccss",
   "url": "https://erplocalization.com/glossary/europe/#europe-camti-carti-ccss",
   "short_definition": "Monaco's Caisse d'assurance maladie, accident et maternité des travailleurs indépendants and Caisse autonome des retraites des travailleurs indépendants administer self-employed coverage. Caisses sociales de Monaco, including Caisse de compensation des services sociaux, concerns separate social schemes.",
   "countries": [
    {
     "name": "Monaco",
     "url": "https://erplocalization.com/monaco/"
    }
   ]
  },
  {
   "term": "CASS",
   "full_name": "Caixa Andorrana de Seguretat Social",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "United Kingdom and territorial systems",
   "anchor": "europe-cass",
   "url": "https://erplocalization.com/glossary/europe/#europe-cass",
   "short_definition": "Caixa Andorrana de Seguretat Social, Andorra's social-security institution. The institution provides employer services and should be distinguished from Romania's CASS health-insurance contribution. The shared initials name different things: an authority in Andorra and a contribution in Romania. .",
   "countries": [
    {
     "name": "Andorra",
     "url": "https://erplocalization.com/andorra/"
    },
    {
     "name": "Romania",
     "url": "https://erplocalization.com/romania/"
    }
   ]
  },
  {
   "term": "SMAC",
   "full_name": "San Marino Card",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "United Kingdom and territorial systems",
   "anchor": "europe-smac",
   "url": "https://erplocalization.com/glossary/europe/#europe-smac",
   "short_definition": "San Marino Card, the name used for San Marino's SMAC service. Government online services also associate it with revenue declarations. A card/service process is distinct from IGR income-tax declarations, company registration or a generic VAT return. .",
   "countries": [
    {
     "name": "San Marino",
     "url": "https://erplocalization.com/san-marino/"
    }
   ]
  },
  {
   "term": "TAKS / V-tal / Vinnuskráin",
   "full_name": "TAKS",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "United Kingdom and territorial systems",
   "anchor": "europe-taks-v-tal-vinnuskrain",
   "url": "https://erplocalization.com/glossary/europe/#europe-taks-v-tal-vinnuskrain",
   "short_definition": "TAKS is the Faroese tax and customs administration's name. Vinnuskráin is its business register and V-tal the local business/tax identifier. The company register, Skráseting Føroya, has a separate role. Do not substitute a mainland Danish register process for these local records. .",
   "countries": [
    {
     "name": "United Kingdom",
     "url": "https://erplocalization.com/united-kingdom/"
    }
   ]
  },
  {
   "term": "VAT 1 MAN",
   "full_name": null,
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "United Kingdom and territorial systems",
   "anchor": "europe-vat-1-man",
   "url": "https://erplocalization.com/glossary/europe/#europe-vat-1-man",
   "short_definition": "The Isle of Man's VAT-registration application form identifier. The local government provides different supporting instructions for particular applicant types. MAN is retained as part of the published form label; it is not presented here as a separate tax or a general international identifier. .",
   "countries": [
    {
     "name": "United Kingdom",
     "url": "https://erplocalization.com/united-kingdom/"
    }
   ]
  },
  {
   "term": "XI",
   "full_name": null,
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "United Kingdom and territorial systems",
   "anchor": "europe-xi",
   "url": "https://erplocalization.com/glossary/europe/#europe-xi",
   "short_definition": "The identifier prefix used for specified Northern Ireland VAT/customs purposes. Whether an XI EORI or VAT identification is required depends on the transaction and the relevant rules. XI does not identify a separate sovereign country or establish a new corporate legal entity. .",
   "countries": [
    {
     "name": "United Kingdom",
     "url": "https://erplocalization.com/united-kingdom/"
    }
   ]
  },
  {
   "term": "ICP",
   "full_name": "Opgaaf intracommunautaire prestaties",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Additional reporting codes and legal forms",
   "anchor": "europe-icp",
   "url": "https://erplocalization.com/glossary/europe/#europe-icp",
   "short_definition": "Opgaaf intracommunautaire prestaties, the Netherlands' intra-Community transactions declaration. It reports relevant cross-border transactions separately from the VAT return.",
   "countries": [
    {
     "name": "Netherlands",
     "url": "https://erplocalization.com/netherlands/"
    }
   ]
  },
  {
   "term": "NV",
   "full_name": "Naamloze vennootschap",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Additional reporting codes and legal forms",
   "anchor": "europe-nv",
   "url": "https://erplocalization.com/glossary/europe/#europe-nv",
   "short_definition": "Naamloze vennootschap, the Dutch public limited company. It is a legal form with share capital, distinct from a BV private limited company. Similar initials in another jurisdiction do not establish identical governance, capital or reporting rules; retain the country alongside the legal-form code. .",
   "countries": [
    {
     "name": "Netherlands",
     "url": "https://erplocalization.com/netherlands/"
    }
   ]
  },
  {
   "term": "SRL / SA",
   "full_name": "societate cu răspundere limitată",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Additional reporting codes and legal forms",
   "anchor": "europe-srl-sa",
   "url": "https://erplocalization.com/glossary/europe/#europe-srl-sa",
   "short_definition": "In Moldova, societate cu răspundere limitată is a limited-liability company and societate pe acțiuni a joint-stock company. ASP's registration service explicitly distinguishes them.",
   "countries": [
    {
     "name": "Moldova",
     "url": "https://erplocalization.com/moldova/"
    }
   ]
  },
  {
   "term": "SARL",
   "full_name": "Société à responsabilité limitée",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Additional reporting codes and legal forms",
   "anchor": "europe-sarl",
   "url": "https://erplocalization.com/glossary/europe/#europe-sarl",
   "short_definition": "Société à responsabilité limitée, a limited-liability company form used in Monaco and other French-language jurisdictions. Monaco's judicial-training institute distinguishes SARL from SAM.",
   "countries": [
    {
     "name": "Monaco",
     "url": "https://erplocalization.com/monaco/"
    }
   ]
  },
  {
   "term": "CRM",
   "full_name": "compte rendu métier",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Additional reporting codes and legal forms",
   "anchor": "europe-crm",
   "url": "https://erplocalization.com/glossary/europe/#europe-crm",
   "short_definition": "In French DSN reporting, compte rendu métier is an authority/system feedback report; it can identify errors requiring correction after submission. In North Macedonia, CRM refers to the Central Registry institution and website. Neither use means customer relationship management in these country-profile contexts. .",
   "countries": [
    {
     "name": "North Macedonia",
     "url": "https://erplocalization.com/north-macedonia/"
    }
   ]
  },
  {
   "term": "a-melding",
   "full_name": "Norway's monthly employer report containing employment",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Additional reporting codes and legal forms",
   "anchor": "europe-a-melding",
   "url": "https://erplocalization.com/glossary/europe/#europe-a-melding",
   "short_definition": "Norway's monthly employer report containing employment, income and related deduction/contribution information. It serves a coordinated reporting arrangement used by several public agencies. Submission of the report and payment of the reported liabilities are separate actions with their own deadlines. .",
   "countries": [
    {
     "name": "Norway",
     "url": "https://erplocalization.com/norway/"
    }
   ]
  },
  {
   "term": "mva-melding",
   "full_name": "merverdiavgift",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Additional reporting codes and legal forms",
   "anchor": "europe-mva-melding",
   "url": "https://erplocalization.com/glossary/europe/#europe-mva-melding",
   "short_definition": "Norway's VAT return; mva abbreviates merverdiavgift, value added tax. The authority's technical documentation distinguishes return types and validation/submission APIs. This is a tax-reporting output, separate from the a-melding employer report and from statutory financial accounts. .",
   "countries": [
    {
     "name": "Norway",
     "url": "https://erplocalization.com/norway/"
    }
   ]
  },
  {
   "term": "RLFO",
   "full_name": "Registračný list fyzickej osoby",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Additional reporting codes and legal forms",
   "anchor": "europe-rlfo",
   "url": "https://erplocalization.com/glossary/europe/#europe-rlfo",
   "short_definition": "Registračný list fyzickej osoby, Slovakia's individual registration form for social insurance. Employers use the relevant registration process for employees. RLFO identifies an insured-person form; it is distinct from registering the employer or assigning the business a tax identifier. .",
   "countries": [
    {
     "name": "Slovakia",
     "url": "https://erplocalization.com/slovakia/"
    }
   ]
  },
  {
   "term": "IČO / DIČ / IČ DPH",
   "full_name": "identifikačné číslo organizácie",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Additional reporting codes and legal forms",
   "anchor": "europe-ico-dic-ic-dph",
   "url": "https://erplocalization.com/glossary/europe/#europe-ico-dic-ic-dph",
   "short_definition": "Slovak business identification, tax identification and VAT identification numbers, respectively: identifikačné číslo organizácie, daňové identifikačné číslo, and identifikačné číslo pre daň z pridanej hodnoty. Registration guidance distinguishes the tax and VAT numbers.",
   "countries": [
    {
     "name": "Slovakia",
     "url": "https://erplocalization.com/slovakia/"
    }
   ]
  },
  {
   "term": "WM / CM",
   "full_name": "monthly withholding-tax statement",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Additional reporting codes and legal forms",
   "anchor": "europe-wm-cm",
   "url": "https://erplocalization.com/glossary/europe/#europe-wm-cm",
   "short_definition": "Kosovo tax-service form codes. TAK materials label WM the monthly withholding-tax statement and CM the pension-contribution statement and remittance form. These labels explain the forms' purposes; the source does not establish literal acronym expansions or current submission rules. .",
   "countries": [
    {
     "name": "Kosovo",
     "url": "https://erplocalization.com/kosovo/"
    }
   ]
  },
  {
   "term": "NI",
   "full_name": "Northern Ireland",
   "section": "europe",
   "section_title": "European country terms",
   "subsection": "Additional reporting codes and legal forms",
   "anchor": "europe-ni",
   "url": "https://erplocalization.com/glossary/europe/#europe-ni",
   "short_definition": "Northern Ireland, in territorial and goods-trade contexts. NI can mean National Insurance in UK payroll terminology, so the subject must be stated. Northern Ireland's goods-related VAT/customs treatment requires transaction-specific analysis; it is distinct from the UK's general services VAT rules. .",
   "countries": [
    {
     "name": "United Kingdom",
     "url": "https://erplocalization.com/united-kingdom/"
    }
   ]
  },
  {
   "term": "EIN",
   "full_name": "Employer Identification Number",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "United States and Canada",
   "anchor": "global-ein",
   "url": "https://erplocalization.com/glossary/global/#global-ein",
   "short_definition": "Employer Identification Number. A US federal tax identifier issued by the Internal Revenue Service to a business or other entity. It is used for relevant business and employment-tax administration. It is separate from state business registration and state tax accounts.",
   "countries": [
    {
     "name": "United States",
     "url": "https://erplocalization.com/united-states/"
    }
   ]
  },
  {
   "term": "IRS",
   "full_name": "Internal Revenue Service",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "United States and Canada",
   "anchor": "global-irs",
   "url": "https://erplocalization.com/glossary/global/#global-irs",
   "short_definition": "Internal Revenue Service. The United States' federal tax administration. Its business services cover federal income, employment and other taxes. State revenue departments administer their own tax regimes, so an IRS registration or filing does not complete every state obligation.",
   "countries": [
    {
     "name": "United States",
     "url": "https://erplocalization.com/united-states/"
    }
   ]
  },
  {
   "term": "SBA",
   "full_name": "US Small Business Administration",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "United States and Canada",
   "anchor": "global-sba",
   "url": "https://erplocalization.com/glossary/global/#global-sba",
   "short_definition": "US Small Business Administration. A federal agency providing business support and guidance, including explanations of formation, permits and funding. Its startup material helps locate responsible authorities; the SBA is not the issuer of every corporate registration or tax account it describes.",
   "countries": [
    {
     "name": "United States",
     "url": "https://erplocalization.com/united-states/"
    }
   ]
  },
  {
   "term": "CDTFA",
   "full_name": "California Department of Tax and Fee Administration",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "United States and Canada",
   "anchor": "global-cdtfa",
   "url": "https://erplocalization.com/glossary/global/#global-cdtfa",
   "short_definition": "California Department of Tax and Fee Administration. The California agency administering sales and use tax and specified other taxes and fees. It is a state authority. Remote sellers may need a CDTFA registration even though they were incorporated outside California.",
   "countries": [
    {
     "name": "United States",
     "url": "https://erplocalization.com/united-states/"
    }
   ]
  },
  {
   "term": "SEC, United States",
   "full_name": "Securities and Exchange Commission",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "United States and Canada",
   "anchor": "global-sec-united-states",
   "url": "https://erplocalization.com/glossary/global/#global-sec-united-states",
   "short_definition": "Securities and Exchange Commission. The US federal securities regulator. Its role concerns securities markets, investor protection and regulated reporting; it is not the general incorporation registry for every US private company. The Philippines has a different SEC with a broader corporate-registration role.",
   "countries": [
    {
     "name": "United States",
     "url": "https://erplocalization.com/united-states/"
    }
   ]
  },
  {
   "term": "BN, Canada",
   "full_name": "Business Number",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "United States and Canada",
   "anchor": "global-bn-canada",
   "url": "https://erplocalization.com/glossary/global/#global-bn-canada",
   "short_definition": "Business Number. The Canadian business identifier used with Canada Revenue Agency program accounts. GST/HST, payroll and corporation-income-tax accounts have their own program references. A BN and a corporation's legal registration number should be stored as distinct identifiers when they differ.",
   "countries": [
    {
     "name": "Canada",
     "url": "https://erplocalization.com/canada/"
    }
   ]
  },
  {
   "term": "CRA",
   "full_name": "Canada Revenue Agency",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "United States and Canada",
   "anchor": "global-cra",
   "url": "https://erplocalization.com/glossary/global/#global-cra",
   "short_definition": "Canada Revenue Agency. The federal tax administrator responsible for programs including corporation income tax, GST/HST and payroll deductions. Some provincial processes remain separate. For example, CRA's T2 material identifies separate provincial corporate returns for Quebec and Alberta.",
   "countries": [
    {
     "name": "Canada",
     "url": "https://erplocalization.com/canada/"
    }
   ]
  },
  {
   "term": "CPP",
   "full_name": "Canada Pension Plan",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "United States and Canada",
   "anchor": "global-cpp",
   "url": "https://erplocalization.com/glossary/global/#global-cpp",
   "short_definition": "Canada Pension Plan. A Canadian contributory pension program reflected in applicable payroll deductions and employer contributions. CPP calculations are distinct from Employment Insurance and income-tax withholding. Payroll scope must account for the worker and applicable provincial arrangements.",
   "countries": [
    {
     "name": "Canada",
     "url": "https://erplocalization.com/canada/"
    }
   ]
  },
  {
   "term": "EI",
   "full_name": "Employment Insurance",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "United States and Canada",
   "anchor": "global-ei",
   "url": "https://erplocalization.com/glossary/global/#global-ei",
   "short_definition": "Employment Insurance. Canada's employment-insurance program, funded through applicable employee premiums and employer contributions. In payroll data, EI is a separate deduction/contribution category from CPP and income tax. It is unrelated to generic shorthand for electronic invoicing.",
   "countries": [
    {
     "name": "Canada",
     "url": "https://erplocalization.com/canada/"
    }
   ]
  },
  {
   "term": "ISED",
   "full_name": "Innovation",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "United States and Canada",
   "anchor": "global-ised",
   "url": "https://erplocalization.com/glossary/global/#global-ised",
   "short_definition": "Innovation, Science and Economic Development Canada. The Canadian federal department whose responsibilities include administering the Investment Canada Act process through its Investment Review Division. An ISED investment notification or review is separate from corporate incorporation and CRA tax registration.",
   "countries": [
    {
     "name": "Canada",
     "url": "https://erplocalization.com/canada/"
    }
   ]
  },
  {
   "term": "CNPJ",
   "full_name": "Cadastro Nacional da Pessoa Jurídica",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Brazil",
   "anchor": "global-cnpj",
   "url": "https://erplocalization.com/glossary/global/#global-cnpj",
   "short_definition": "Cadastro Nacional da Pessoa Jurídica, the national legal-entity register. CNPJ commonly also means the Brazilian registration identifier associated with an entity or establishment. It is a tax-registration identity, not an accounting standard. Keep it distinct from an individual's CPF.",
   "countries": [
    {
     "name": "Brazil",
     "url": "https://erplocalization.com/brazil/"
    }
   ]
  },
  {
   "term": "CPF, Brazil",
   "full_name": "Cadastro de Pessoas Físicas",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Brazil",
   "anchor": "global-cpf-brazil",
   "url": "https://erplocalization.com/glossary/global/#global-cpf-brazil",
   "short_definition": "Cadastro de Pessoas Físicas, Brazil's natural-person register and associated identifier. CPF can appear in owner, representative and employee records. It is separate from CNPJ for legal entities and unrelated to Singapore's Central Provident Fund, which uses the same initials.",
   "countries": [
    {
     "name": "Brazil",
     "url": "https://erplocalization.com/brazil/"
    }
   ]
  },
  {
   "term": "CSLL",
   "full_name": "Contribuição Social sobre o Lucro Líquido",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Brazil",
   "anchor": "global-csll",
   "url": "https://erplocalization.com/glossary/global/#global-csll",
   "short_definition": "Contribuição Social sobre o Lucro Líquido, the social contribution on net profit. A Brazilian business-tax obligation distinct from IRPJ corporate income tax. The ECF tax-book process contains information relevant to both calculations; a shared filing context does not make them one tax.",
   "countries": [
    {
     "name": "Brazil",
     "url": "https://erplocalization.com/brazil/"
    }
   ]
  },
  {
   "term": "IRPJ",
   "full_name": "Imposto sobre a Renda da Pessoa Jurídica",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Brazil",
   "anchor": "global-irpj",
   "url": "https://erplocalization.com/glossary/global/#global-irpj",
   "short_definition": "Imposto sobre a Renda da Pessoa Jurídica, Brazilian legal-entity income tax. The applicable taxpayer regime determines its calculation and reporting. It is distinct from CSLL and consumption taxes. ECF is a reporting process supporting IRPJ determination rather than the name of the tax itself.",
   "countries": [
    {
     "name": "Brazil",
     "url": "https://erplocalization.com/brazil/"
    }
   ]
  },
  {
   "term": "IBS",
   "full_name": "Imposto sobre Bens e Serviços",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Brazil",
   "anchor": "global-ibs",
   "url": "https://erplocalization.com/glossary/global/#global-ibs",
   "short_definition": "Imposto sobre Bens e Serviços, Brazil's goods-and-services tax of state and municipal competence under consumption-tax reform. It forms the subnational component of the dual VAT structure alongside federal CBS. Transition rules and document requirements need dated verification separately from this expansion.",
   "countries": [
    {
     "name": "Brazil",
     "url": "https://erplocalization.com/brazil/"
    }
   ]
  },
  {
   "term": "CBS",
   "full_name": "Contribuição sobre Bens e Serviços",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Brazil",
   "anchor": "global-cbs",
   "url": "https://erplocalization.com/glossary/global/#global-cbs",
   "short_definition": "Contribuição sobre Bens e Serviços, Brazil's federal goods-and-services contribution under consumption-tax reform. It operates alongside IBS in the dual VAT structure. CBS is a tax, not an electronic-document format or a separate ERP product.",
   "countries": [
    {
     "name": "Brazil",
     "url": "https://erplocalization.com/brazil/"
    }
   ]
  },
  {
   "term": "ECD",
   "full_name": "Escrituração Contábil Digital",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Brazil",
   "anchor": "global-ecd",
   "url": "https://erplocalization.com/glossary/global/#global-ecd",
   "short_definition": "Escrituração Contábil Digital, digital accounting bookkeeping within Brazil's SPED system. It carries accounting books and related information for entities within scope. ECD should be distinguished from ECF, whose focus is fiscal information and income-tax determination.",
   "countries": [
    {
     "name": "Brazil",
     "url": "https://erplocalization.com/brazil/"
    }
   ]
  },
  {
   "term": "ECF",
   "full_name": "Escrituração Contábil Fiscal",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Brazil",
   "anchor": "global-ecf",
   "url": "https://erplocalization.com/glossary/global/#global-ecf",
   "short_definition": "Escrituração Contábil Fiscal, digital fiscal bookkeeping within SPED. It supplies accounting-related, fiscal and operational information supporting IRPJ and CSLL determination. It can use ECD balances as input, but remains a distinct output with its own data and validation requirements.",
   "countries": [
    {
     "name": "Brazil",
     "url": "https://erplocalization.com/brazil/"
    }
   ]
  },
  {
   "term": "SPED",
   "full_name": "Sistema Público de Escrituração Digital",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Brazil",
   "anchor": "global-sped",
   "url": "https://erplocalization.com/glossary/global/#global-sped",
   "short_definition": "Sistema Público de Escrituração Digital, Brazil's public digital bookkeeping system. SPED is an umbrella for multiple accounting and fiscal reporting modules. ECD and ECF are examples; successfully producing one module does not establish support for every SPED obligation.",
   "countries": [
    {
     "name": "Brazil",
     "url": "https://erplocalization.com/brazil/"
    }
   ]
  },
  {
   "term": "REDESIM",
   "full_name": "Rede Nacional para a Simplificação do Registro e da Legalização de Empresas e Negócios",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Brazil",
   "anchor": "global-redesim",
   "url": "https://erplocalization.com/glossary/global/#global-redesim",
   "short_definition": "Rede Nacional para a Simplificação do Registro e da Legalização de Empresas e Negócios. Brazil's network for coordinating business registration and legalization information across participating authorities. It connects registration stages; it does not eliminate the need to assess activity-specific operating permissions.",
   "countries": [
    {
     "name": "Brazil",
     "url": "https://erplocalization.com/brazil/"
    }
   ]
  },
  {
   "term": "SCE-IED",
   "full_name": "Sistema de Prestação de Informações de Capital Estrangeiro de Investimento Estrangeiro Direto",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Brazil",
   "anchor": "global-sce-ied",
   "url": "https://erplocalization.com/glossary/global/#global-sce-ied",
   "short_definition": "Sistema de Prestação de Informações de Capital Estrangeiro de Investimento Estrangeiro Direto. Brazil's Central Bank reporting system for foreign direct investment. It records relevant foreign-investor/recipient information and required declarations.",
   "countries": [
    {
     "name": "Brazil",
     "url": "https://erplocalization.com/brazil/"
    }
   ]
  },
  {
   "term": "LGPD",
   "full_name": "Lei Geral de Proteção de Dados Pessoais",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Brazil",
   "anchor": "global-lgpd",
   "url": "https://erplocalization.com/glossary/global/#global-lgpd",
   "short_definition": "Lei Geral de Proteção de Dados Pessoais, Brazil's General Personal Data Protection Law, Law 13.709/2018. It governs personal-data processing, including relevant employee and customer records. It is a legal privacy regime, separate from accounting retention and tax-reporting specifications.",
   "countries": [
    {
     "name": "Brazil",
     "url": "https://erplocalization.com/brazil/"
    }
   ]
  },
  {
   "term": "AFIP",
   "full_name": "Administración Federal de Ingresos Públicos",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Argentina and Mexico",
   "anchor": "global-afip",
   "url": "https://erplocalization.com/glossary/global/#global-afip",
   "short_definition": "Administración Federal de Ingresos Públicos, Argentina's former federal tax and customs agency. ARCA replaced AFIP under Decree 953/2024. AFIP references remain in older manuals, service names and URLs; their presence alone does not establish that the procedure or agency name is current.",
   "countries": [
    {
     "name": "Argentina",
     "url": "https://erplocalization.com/argentina/"
    }
   ]
  },
  {
   "term": "ARCA",
   "full_name": "Agencia de Recaudación y Control Aduanero",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Argentina and Mexico",
   "anchor": "global-arca",
   "url": "https://erplocalization.com/glossary/global/#global-arca",
   "short_definition": "Agencia de Recaudación y Control Aduanero, Argentina's Revenue and Customs Control Agency. It administers national tax, customs and relevant social-security collection functions. ARCA is the current agency name to use in new copy while retaining AFIP when explaining historical documents.",
   "countries": [
    {
     "name": "Argentina",
     "url": "https://erplocalization.com/argentina/"
    }
   ]
  },
  {
   "term": "CUIT",
   "full_name": "Clave Única de Identificación Tributaria",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Argentina and Mexico",
   "anchor": "global-cuit",
   "url": "https://erplocalization.com/glossary/global/#global-cuit",
   "short_definition": "Clave Única de Identificación Tributaria, Argentina's unique tax identification key. It identifies taxpayers in ARCA administration. CUIT should be distinguished from the login credential called clave fiscal and from a company's corporate-registry record, even when an integrated registration process obtains both.",
   "countries": [
    {
     "name": "Argentina",
     "url": "https://erplocalization.com/argentina/"
    }
   ]
  },
  {
   "term": "IGJ",
   "full_name": "Inspección General de Justicia",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Argentina and Mexico",
   "anchor": "global-igj",
   "url": "https://erplocalization.com/glossary/global/#global-igj",
   "short_definition": "Inspección General de Justicia, Argentina's General Inspectorate of Justice. It has company-registration and supervisory functions in its jurisdiction, including Buenos Aires city company procedures. It is not the company registry for every Argentine province and is separate from ARCA's tax administration.",
   "countries": [
    {
     "name": "Argentina",
     "url": "https://erplocalization.com/argentina/"
    }
   ]
  },
  {
   "term": "SAT, Mexico",
   "full_name": "Servicio de Administración Tributaria",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Argentina and Mexico",
   "anchor": "global-sat-mexico",
   "url": "https://erplocalization.com/glossary/global/#global-sat-mexico",
   "short_definition": "Servicio de Administración Tributaria, Mexico's Tax Administration Service. It administers federal taxpayer and tax-document processes including RFC and CFDI. Use the jurisdiction with the initials: SAT is not a globally unique authority name, and it can appear differently in older international material.",
   "countries": [
    {
     "name": "Mexico",
     "url": "https://erplocalization.com/mexico/"
    }
   ]
  },
  {
   "term": "CFDI",
   "full_name": "Comprobante Fiscal Digital por Internet",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Argentina and Mexico",
   "anchor": "global-cfdi",
   "url": "https://erplocalization.com/glossary/global/#global-cfdi",
   "short_definition": "Comprobante Fiscal Digital por Internet, Mexico's internet-based digital tax document. CFDI includes several document uses and complements, such as payroll. It is a structured fiscal-document regime, not merely a PDF invoice, and a sales-invoice integration does not establish payroll-complement support.",
   "countries": [
    {
     "name": "Mexico",
     "url": "https://erplocalization.com/mexico/"
    }
   ]
  },
  {
   "term": "RFC",
   "full_name": "Registro Federal de Contribuyentes",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Argentina and Mexico",
   "anchor": "global-rfc",
   "url": "https://erplocalization.com/glossary/global/#global-rfc",
   "short_definition": "Registro Federal de Contribuyentes, Mexico's federal taxpayer register; RFC also commonly means the taxpayer's registration code. It identifies a party in SAT records and fiscal documents. It is separate from a CFDI's individual document identifier and from a digital-signing credential.",
   "countries": [
    {
     "name": "Mexico",
     "url": "https://erplocalization.com/mexico/"
    }
   ]
  },
  {
   "term": "ISR",
   "full_name": "Impuesto sobre la Renta",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Argentina and Mexico",
   "anchor": "global-isr",
   "url": "https://erplocalization.com/glossary/global/#global-isr",
   "short_definition": "Impuesto sobre la Renta, income tax in Mexico. The relevant taxpayer and payment determine calculation, withholding and reporting. ISR is distinct from IVA value-added tax. Mexican payroll CFDI documentation refers to the Income Tax Law when explaining payroll-document obligations.",
   "countries": [
    {
     "name": "Mexico",
     "url": "https://erplocalization.com/mexico/"
    }
   ]
  },
  {
   "term": "IMSS",
   "full_name": "Instituto Mexicano del Seguro Social",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Argentina and Mexico",
   "anchor": "global-imss",
   "url": "https://erplocalization.com/glossary/global/#global-imss",
   "short_definition": "Instituto Mexicano del Seguro Social, the Mexican Social Security Institute. Employer registration, worker insurance and contribution processes belong to IMSS administration. Those processes are distinct from SAT income-tax withholding and payroll CFDI, although they can use related employee and wage data.",
   "countries": [
    {
     "name": "Mexico",
     "url": "https://erplocalization.com/mexico/"
    }
   ]
  },
  {
   "term": "RNIE",
   "full_name": "Registro Nacional de Inversiones Extranjeras",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Argentina and Mexico",
   "anchor": "global-rnie",
   "url": "https://erplocalization.com/glossary/global/#global-rnie",
   "short_definition": "Registro Nacional de Inversiones Extranjeras, Mexico's National Registry of Foreign Investments. It records the persons and entities within foreign-investment registration scope.",
   "countries": [
    {
     "name": "Mexico",
     "url": "https://erplocalization.com/mexico/"
    }
   ]
  },
  {
   "term": "DT, Chile",
   "full_name": "Dirección del Trabajo",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Chile and Colombia",
   "anchor": "global-dt-chile",
   "url": "https://erplocalization.com/glossary/global/#global-dt-chile",
   "short_definition": "Dirección del Trabajo, Chile's labor authority. Its services include employer labor-record and employment-contract processes. Registering a salary expense in an ERP does not complete those labor-administration processes. DT should be qualified by jurisdiction rather than expanded as a generic tax term.",
   "countries": [
    {
     "name": "Chile",
     "url": "https://erplocalization.com/chile/"
    }
   ]
  },
  {
   "term": "DTE, Chile",
   "full_name": "Documento Tributario Electrónico",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Chile and Colombia",
   "anchor": "global-dte-chile",
   "url": "https://erplocalization.com/glossary/global/#global-dte-chile",
   "short_definition": "Documento Tributario Electrónico, an electronic tax document in Chile's SII system. DTE is an umbrella for specified fiscal-document types, rather than one universal invoice layout. The related purchase-and-sales register uses documents received by SII and other reported information.",
   "countries": [
    {
     "name": "Chile",
     "url": "https://erplocalization.com/chile/"
    }
   ]
  },
  {
   "term": "IECV",
   "full_name": "Información Electrónica de Compras y Ventas",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Chile and Colombia",
   "anchor": "global-iecv",
   "url": "https://erplocalization.com/glossary/global/#global-iecv",
   "short_definition": "Información Electrónica de Compras y Ventas, Chile's electronic purchase-and-sales information. IECV appears in older electronic-book specifications and menus. It is distinct from the later RCV register; historical IECV documentation should not automatically become the default modern reporting requirement.",
   "countries": [
    {
     "name": "Chile",
     "url": "https://erplocalization.com/chile/"
    }
   ]
  },
  {
   "term": "RCV",
   "full_name": "Registro de Compras y Ventas",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Chile and Colombia",
   "anchor": "global-rcv",
   "url": "https://erplocalization.com/glossary/global/#global-rcv",
   "short_definition": "Registro de Compras y Ventas, Chile's purchase-and-sales register. It contains separate purchase and sales records and receives information from electronic tax documents held by SII, with additional taxpayer information where required. It is a tax register, separate from the business's complete accounting ledger.",
   "countries": [
    {
     "name": "Chile",
     "url": "https://erplocalization.com/chile/"
    }
   ]
  },
  {
   "term": "RES, Chile",
   "full_name": "Registro de Empresas y Sociedades",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Chile and Colombia",
   "anchor": "global-res-chile",
   "url": "https://erplocalization.com/glossary/global/#global-res-chile",
   "short_definition": "Registro de Empresas y Sociedades, Chile's electronic business and company register, associated with the \"Tu Empresa en un Día\" service. It concerns legal-entity formation and changes. SII tax registration and the RUT identifier remain distinct concepts.",
   "countries": [
    {
     "name": "Chile",
     "url": "https://erplocalization.com/chile/"
    }
   ]
  },
  {
   "term": "RUT, Chile",
   "full_name": "Rol Único Tributario",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Chile and Colombia",
   "anchor": "global-rut-chile",
   "url": "https://erplocalization.com/glossary/global/#global-rut-chile",
   "short_definition": "Rol Único Tributario, Chile's tax identification number. It identifies a taxpayer in SII administration. This differs from Colombia's RUT, which expands to Registro Único Tributario and describes a registration framework. Keep jurisdiction and identifier type attached when importing or comparing country data.",
   "countries": [
    {
     "name": "Chile",
     "url": "https://erplocalization.com/chile/"
    }
   ]
  },
  {
   "term": "DIAN",
   "full_name": "Dirección de Impuestos y Aduanas Nacionales",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Chile and Colombia",
   "anchor": "global-dian",
   "url": "https://erplocalization.com/glossary/global/#global-dian",
   "short_definition": "Dirección de Impuestos y Aduanas Nacionales, Colombia's National Tax and Customs Directorate. Its administration includes taxpayer registration, electronic fiscal documents and relevant customs processes. DIAN's RUT record, the taxpayer's NIT and the RUB ownership register serve different purposes.",
   "countries": [
    {
     "name": "Colombia",
     "url": "https://erplocalization.com/colombia/"
    }
   ]
  },
  {
   "term": "NIT, Colombia",
   "full_name": "Número de Identificación Tributaria",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Chile and Colombia",
   "anchor": "global-nit-colombia",
   "url": "https://erplocalization.com/glossary/global/#global-nit-colombia",
   "short_definition": "Número de Identificación Tributaria, Colombia's tax identification number. DIAN uses it to identify registered parties for tax, customs and exchange-control purposes. It is the identifier associated with the taxpayer, while RUT is the broader taxpayer-registration record and its responsibilities.",
   "countries": [
    {
     "name": "Colombia",
     "url": "https://erplocalization.com/colombia/"
    }
   ]
  },
  {
   "term": "RUT, Colombia",
   "full_name": "Registro Único Tributario",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Chile and Colombia",
   "anchor": "global-rut-colombia",
   "url": "https://erplocalization.com/glossary/global/#global-rut-colombia",
   "short_definition": "Registro Único Tributario, Colombia's taxpayer-registration mechanism and record. It records identification, location and classification relevant to DIAN-administered responsibilities.",
   "countries": [
    {
     "name": "Colombia",
     "url": "https://erplocalization.com/colombia/"
    }
   ]
  },
  {
   "term": "RUB",
   "full_name": "Registro Único de Beneficiarios Finales",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Chile and Colombia",
   "anchor": "global-rub",
   "url": "https://erplocalization.com/glossary/global/#global-rub",
   "short_definition": "Registro Único de Beneficiarios Finales, Colombia's beneficial-owner register administered by DIAN. It records the natural persons who ultimately own, control or benefit from covered structures. RUB is separate from the RUT taxpayer record and NIT identifier. Here RUB does not mean a currency code.",
   "countries": [
    {
     "name": "Colombia",
     "url": "https://erplocalization.com/colombia/"
    }
   ]
  },
  {
   "term": "ICA, Colombia",
   "full_name": "Impuesto de Industria y Comercio",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Chile and Colombia",
   "anchor": "global-ica-colombia",
   "url": "https://erplocalization.com/glossary/global/#global-ica-colombia",
   "short_definition": "Impuesto de Industria y Comercio, Colombia's municipal industry-and-commerce tax. Local administration and rules matter; Bogotá's tax authority describes its own ICA regime. This is unrelated to the UAE's former identity-authority acronym ICA or Canada's Investment Canada Act abbreviation in other contexts.",
   "countries": [
    {
     "name": "Colombia",
     "url": "https://erplocalization.com/colombia/"
    }
   ]
  },
  {
   "term": "RNBD",
   "full_name": "Registro Nacional de Bases de Datos",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Chile and Colombia",
   "anchor": "global-rnbd",
   "url": "https://erplocalization.com/glossary/global/#global-rnbd",
   "short_definition": "Registro Nacional de Bases de Datos, Colombia's national database register administered by the Superintendencia de Industria y Comercio. It is a directory of personal-data databases within registration scope. Being outside RNBD registration scope does not by itself remove other personal-data duties.",
   "countries": [
    {
     "name": "Colombia",
     "url": "https://erplocalization.com/colombia/"
    }
   ]
  },
  {
   "term": "ABLIS",
   "full_name": "Australian Business Licence and Information Service",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Australia and New Zealand",
   "anchor": "global-ablis",
   "url": "https://erplocalization.com/glossary/global/#global-ablis",
   "short_definition": "Australian Business Licence and Information Service. A government information service helping businesses identify licenses, permits, approvals and related requirements across federal, state, territory and local levels. It helps locate applicable permissions; it is not itself one national operating license.",
   "countries": [
    {
     "name": "Australia",
     "url": "https://erplocalization.com/australia/"
    }
   ]
  },
  {
   "term": "ABN",
   "full_name": "Australian Business Number",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Australia and New Zealand",
   "anchor": "global-abn",
   "url": "https://erplocalization.com/glossary/global/#global-abn",
   "short_definition": "Australian Business Number. An 11-digit identifier for an eligible business or enterprise. It is distinct from an Australian company registration and from the tax file number. ABN records are relevant to business identification, invoicing and selected tax-administration processes.",
   "countries": [
    {
     "name": "Australia",
     "url": "https://erplocalization.com/australia/"
    }
   ]
  },
  {
   "term": "ASIC",
   "full_name": "Australian Securities and Investments Commission",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Australia and New Zealand",
   "anchor": "global-asic",
   "url": "https://erplocalization.com/glossary/global/#global-asic",
   "short_definition": "Australian Securities and Investments Commission. Australia's corporate, markets and financial-services regulator. It maintains company and relevant foreign-company registrations and financial-report lodgments.",
   "countries": [
    {
     "name": "Australia",
     "url": "https://erplocalization.com/australia/"
    }
   ]
  },
  {
   "term": "ATO",
   "full_name": "Australian Taxation Office",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Australia and New Zealand",
   "anchor": "global-ato",
   "url": "https://erplocalization.com/glossary/global/#global-ato",
   "short_definition": "Australian Taxation Office. Australia's federal tax administrator. Its services include business tax roles and payroll reporting through Single Touch Payroll. The ATO's business-tax processes are separate from ASIC corporate-registry processes and state or territory taxes.",
   "countries": [
    {
     "name": "Australia",
     "url": "https://erplocalization.com/australia/"
    }
   ]
  },
  {
   "term": "BAS",
   "full_name": "Business Activity Statement",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Australia and New Zealand",
   "anchor": "global-bas",
   "url": "https://erplocalization.com/glossary/global/#global-bas",
   "short_definition": "Business Activity Statement. Australia's reporting statement for applicable business tax obligations, which can include GST and PAYG amounts. Its contents and reporting cycle depend on registered roles and circumstances. BAS is a filing instrument, not a financial-statement standard.",
   "countries": [
    {
     "name": "Australia",
     "url": "https://erplocalization.com/australia/"
    }
   ]
  },
  {
   "term": "PAYG",
   "full_name": "Pay as you go",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Australia and New Zealand",
   "anchor": "global-payg",
   "url": "https://erplocalization.com/glossary/global/#global-payg",
   "short_definition": "Pay as you go, Australia's tax-collection arrangements. PAYG withholding concerns amounts withheld from relevant payments, while PAYG instalments concern prepayments towards the taxpayer's own expected tax liability. Keep the two processes distinct in account setup and reporting.",
   "countries": [
    {
     "name": "Australia",
     "url": "https://erplocalization.com/australia/"
    }
   ]
  },
  {
   "term": "OAIC",
   "full_name": "Office of the Australian Information Commissioner",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Australia and New Zealand",
   "anchor": "global-oaic",
   "url": "https://erplocalization.com/glossary/global/#global-oaic",
   "short_definition": "Office of the Australian Information Commissioner. Australia's independent regulator with privacy and freedom-of-information responsibilities. In ERP localization, its privacy guidance helps assess handling and overseas disclosure of personal information.",
   "countries": [
    {
     "name": "Australia",
     "url": "https://erplocalization.com/australia/"
    }
   ]
  },
  {
   "term": "STP",
   "full_name": "Single Touch Payroll",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Australia and New Zealand",
   "anchor": "global-stp",
   "url": "https://erplocalization.com/glossary/global/#global-stp",
   "short_definition": "Single Touch Payroll. Australian payroll reporting to the ATO from the employer's payroll process, using the applicable service and data requirements. STP reports employee payment-related information; it does not itself mean the employer has paid every tax or superannuation amount reported.",
   "countries": [
    {
     "name": "Australia",
     "url": "https://erplocalization.com/australia/"
    }
   ]
  },
  {
   "term": "BRS, Australia",
   "full_name": "Business Registration Service",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Australia and New Zealand",
   "anchor": "global-brs-australia",
   "url": "https://erplocalization.com/glossary/global/#global-brs-australia",
   "short_definition": "Business Registration Service. The Australian government service combining selected business, company and tax registration applications. It is separate from ABLIS license information and from Kenya's Business Registration Service, which uses the same abbreviation in another jurisdiction.",
   "countries": [
    {
     "name": "Australia",
     "url": "https://erplocalization.com/australia/"
    }
   ]
  },
  {
   "term": "IRD, New Zealand",
   "full_name": "Inland Revenue Department",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Australia and New Zealand",
   "anchor": "global-ird-new-zealand",
   "url": "https://erplocalization.com/glossary/global/#global-ird-new-zealand",
   "short_definition": "Inland Revenue Department, generally branded Inland Revenue. New Zealand's tax administrator, responsible for business tax, GST and employer processes including payday filing. The IRD number is a tax identifier; Companies Office registration and financial-statement filings are separate processes.",
   "countries": [
    {
     "name": "New Zealand",
     "url": "https://erplocalization.com/new-zealand/"
    }
   ]
  },
  {
   "term": "EPF, India",
   "full_name": "Employees' Provident Fund",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "India",
   "anchor": "global-epf-india",
   "url": "https://erplocalization.com/glossary/global/#global-epf-india",
   "short_definition": "Employees' Provident Fund. India's provident-fund scheme administered through EPFO. It is distinct from the Employees' Pension Scheme, even where contributions and member administration are related. EPF also names Malaysia's Employees Provident Fund in that jurisdiction, so country context is essential.",
   "countries": [
    {
     "name": "India",
     "url": "https://erplocalization.com/india/"
    }
   ]
  },
  {
   "term": "EPFO",
   "full_name": "Employees' Provident Fund Organisation",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "India",
   "anchor": "global-epfo",
   "url": "https://erplocalization.com/glossary/global/#global-epfo",
   "short_definition": "Employees' Provident Fund Organisation. The Indian organization administering the EPF, EPS and related deposit-linked insurance scheme. It is the administering body, while EPF and EPS are schemes. Establishment registration, employee identity and contribution reporting are related but separate records.",
   "countries": [
    {
     "name": "India",
     "url": "https://erplocalization.com/india/"
    }
   ]
  },
  {
   "term": "EPS, India",
   "full_name": "Employees' Pension Scheme",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "India",
   "anchor": "global-eps-india",
   "url": "https://erplocalization.com/glossary/global/#global-eps-india",
   "short_definition": "Employees' Pension Scheme, usually EPS 1995 or EPS-95. An Indian pension scheme administered by EPFO, distinct from the EPF savings scheme. EPS here does not mean the United Kingdom's Employer Payment Summary, which is a payroll reporting message.",
   "countries": [
    {
     "name": "India",
     "url": "https://erplocalization.com/india/"
    }
   ]
  },
  {
   "term": "ESIC",
   "full_name": "Employees' State Insurance Corporation",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "India",
   "anchor": "global-esic",
   "url": "https://erplocalization.com/glossary/global/#global-esic",
   "short_definition": "Employees' State Insurance Corporation. The Indian body administering Employees' State Insurance, which provides specified social-insurance benefits. ESIC registration is distinct from EPFO registration.",
   "countries": [
    {
     "name": "India",
     "url": "https://erplocalization.com/india/"
    }
   ]
  },
  {
   "term": "GSTIN",
   "full_name": "Goods and Services Tax Identification Number",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "India",
   "anchor": "global-gstin",
   "url": "https://erplocalization.com/glossary/global/#global-gstin",
   "short_definition": "Goods and Services Tax Identification Number. India's identifier for a GST registration. The portal can associate multiple GSTINs with the same PAN. GSTIN identifies the registration; it is separate from an invoice's IRN and from the GSTN organization operating common tax technology.",
   "countries": [
    {
     "name": "India",
     "url": "https://erplocalization.com/india/"
    }
   ]
  },
  {
   "term": "GSTN",
   "full_name": "Goods and Services Tax Network",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "India",
   "anchor": "global-gstn",
   "url": "https://erplocalization.com/glossary/global/#global-gstn",
   "short_definition": "Goods and Services Tax Network. The Indian organization providing technology infrastructure for the GST system and common portal. It is distinct from the taxpayer's GSTIN and from an Invoice Registration Portal. GSTN-authorized service operators do not themselves become the legislature.",
   "countries": [
    {
     "name": "India",
     "url": "https://erplocalization.com/india/"
    }
   ]
  },
  {
   "term": "GSTR-1",
   "full_name": "Form GSTR-1",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "India",
   "anchor": "global-gstr-1",
   "url": "https://erplocalization.com/glossary/global/#global-gstr-1",
   "short_definition": "Form GSTR-1, India's statement of outward supplies under GST. It records relevant sales and document information. E-invoice data can populate the statement, but the taxpayer still needs to check completeness and corrections. It is a return/statement form, not the invoice-registration portal.",
   "countries": [
    {
     "name": "India",
     "url": "https://erplocalization.com/india/"
    }
   ]
  },
  {
   "term": "IRP, India",
   "full_name": "Invoice Registration Portal",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "India",
   "anchor": "global-irp-india",
   "url": "https://erplocalization.com/glossary/global/#global-irp-india",
   "short_definition": "Invoice Registration Portal. An authorized platform for registering in-scope Indian invoice data and obtaining the Invoice Reference Number and related response. IRP is the portal role; IRN is the resulting identifier. The ERP normally creates the underlying invoice data before registration.",
   "countries": [
    {
     "name": "India",
     "url": "https://erplocalization.com/india/"
    }
   ]
  },
  {
   "term": "PAN",
   "full_name": "Permanent Account Number",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "India",
   "anchor": "global-pan",
   "url": "https://erplocalization.com/glossary/global/#global-pan",
   "short_definition": "Permanent Account Number. India's income-tax identification number. PAN connects to various tax registrations and taxpayer records but is distinct from a GSTIN or TAN. A business's identifier model should preserve those separate meanings rather than storing every Indian tax identifier in one field.",
   "countries": [
    {
     "name": "India",
     "url": "https://erplocalization.com/india/"
    }
   ]
  },
  {
   "term": "TAN",
   "full_name": "Tax Deduction and Collection Account Number",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "India",
   "anchor": "global-tan",
   "url": "https://erplocalization.com/glossary/global/#global-tan",
   "short_definition": "Tax Deduction and Collection Account Number. India's identifier for relevant tax-deduction and collection administration. It is distinct from PAN, although specified exceptions allow PAN use. A TAN identifies the deductor's account, while TDS describes tax deducted from a payment.",
   "countries": [
    {
     "name": "India",
     "url": "https://erplocalization.com/india/"
    }
   ]
  },
  {
   "term": "TDS",
   "full_name": "Tax deducted at source",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "India",
   "anchor": "global-tds",
   "url": "https://erplocalization.com/glossary/global/#global-tds",
   "short_definition": "Tax deducted at source. India's withholding mechanism for covered payment types. The payer deducts and accounts for tax under the applicable rules. TDS is a tax process, TAN is the relevant deductor-account identifier, and PAN identifies the taxpayer.",
   "countries": [
    {
     "name": "India",
     "url": "https://erplocalization.com/india/"
    }
   ]
  },
  {
   "term": "UAN",
   "full_name": "Universal Account Number",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "India",
   "anchor": "global-uan",
   "url": "https://erplocalization.com/glossary/global/#global-uan",
   "short_definition": "Universal Account Number. The employee member identifier used in India's EPFO services. It links member administration across relevant employment records. UAN should be distinguished from an employer establishment code and from each contribution-return submission's reference.",
   "countries": [
    {
     "name": "India",
     "url": "https://erplocalization.com/india/"
    }
   ]
  },
  {
   "term": "PIB",
   "full_name": "Press Information Bureau",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "India",
   "anchor": "global-pib",
   "url": "https://erplocalization.com/glossary/global/#global-pib",
   "short_definition": "Press Information Bureau. The Indian government's information bureau publishing official announcements, including the SPICe+ incorporation-service announcement cited on the India country page. PIB is the publisher in that citation, not an incorporation system, tax identifier or accounting framework.",
   "countries": [
    {
     "name": "India",
     "url": "https://erplocalization.com/india/"
    }
   ]
  },
  {
   "term": "BKPM",
   "full_name": "Badan Koordinasi Penanaman Modal",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Indonesia",
   "anchor": "global-bkpm",
   "url": "https://erplocalization.com/glossary/global/#global-bkpm",
   "short_definition": "Badan Koordinasi Penanaman Modal, the Investment Coordinating Board. Current official usage places it within the Ministry of Investment and Downstream Industry/BKPM. Its investment and licensing role includes OSS administration. Keep current ministry naming while recognizing BKPM in older investment documents.",
   "countries": [
    {
     "name": "Indonesia",
     "url": "https://erplocalization.com/indonesia/"
    }
   ]
  },
  {
   "term": "BPJS",
   "full_name": "Badan Penyelenggara Jaminan Sosial",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Indonesia",
   "anchor": "global-bpjs",
   "url": "https://erplocalization.com/glossary/global/#global-bpjs",
   "short_definition": "Badan Penyelenggara Jaminan Sosial, a social-security administering body in Indonesia. Identify which body is meant: BPJS Ketenagakerjaan covers employment-related social-security programs, while BPJS Kesehatan concerns health insurance. A generic BPJS field can obscure separate registrations and contribution processes.",
   "countries": [
    {
     "name": "Indonesia",
     "url": "https://erplocalization.com/indonesia/"
    }
   ]
  },
  {
   "term": "DJP",
   "full_name": "Direktorat Jenderal Pajak",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Indonesia",
   "anchor": "global-djp",
   "url": "https://erplocalization.com/glossary/global/#global-djp",
   "short_definition": "Direktorat Jenderal Pajak, Indonesia's Directorate General of Taxes. It administers taxpayer registration, returns and relevant electronic tax-document processes, including Coretax services. DJP is the authority; Coretax is its administration platform, and a PMK is a ministerial regulation.",
   "countries": [
    {
     "name": "Indonesia",
     "url": "https://erplocalization.com/indonesia/"
    }
   ]
  },
  {
   "term": "KBLI",
   "full_name": "Klasifikasi Baku Lapangan Usaha Indonesia",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Indonesia",
   "anchor": "global-kbli",
   "url": "https://erplocalization.com/glossary/global/#global-kbli",
   "short_definition": "Klasifikasi Baku Lapangan Usaha Indonesia, Indonesia's standard classification of business activities. Activity codes are used in business and licensing administration. A KBLI code describes the activity category; the corresponding NIB, permits and foreign-investment conditions require separate assessment.",
   "countries": [
    {
     "name": "Indonesia",
     "url": "https://erplocalization.com/indonesia/"
    }
   ]
  },
  {
   "term": "NIB",
   "full_name": "Nomor Induk Berusaha",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Indonesia",
   "anchor": "global-nib",
   "url": "https://erplocalization.com/glossary/global/#global-nib",
   "short_definition": "Nomor Induk Berusaha, Indonesia's business identification number issued through OSS. It is a central business identity within risk-based licensing. The additional permissions and obligations depend on the activity and risk classification; an NIB should not be described as every possible operating authorization.",
   "countries": [
    {
     "name": "Indonesia",
     "url": "https://erplocalization.com/indonesia/"
    }
   ]
  },
  {
   "term": "PKP",
   "full_name": "Pengusaha Kena Pajak",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Indonesia",
   "anchor": "global-pkp",
   "url": "https://erplocalization.com/glossary/global/#global-pkp",
   "short_definition": "Pengusaha Kena Pajak, an Indonesian business confirmed within the VAT taxable-entrepreneur regime. PKP is a taxpayer status, not an invoice format or software product. It affects relevant VAT invoicing and return processes, which must be distinguished from the ordinary taxpayer identity.",
   "countries": [
    {
     "name": "Indonesia",
     "url": "https://erplocalization.com/indonesia/"
    }
   ]
  },
  {
   "term": "PMK",
   "full_name": "Peraturan Menteri Keuangan",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Indonesia",
   "anchor": "global-pmk",
   "url": "https://erplocalization.com/glossary/global/#global-pmk",
   "short_definition": "Peraturan Menteri Keuangan, an Indonesian Minister of Finance regulation. The number and year identify the particular instrument. \"PMK support\" is too vague for an ERP capability claim because different PMKs address different tax and administration topics and can amend earlier rules.",
   "countries": [
    {
     "name": "Indonesia",
     "url": "https://erplocalization.com/indonesia/"
    }
   ]
  },
  {
   "term": "SPT",
   "full_name": "Surat Pemberitahuan",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Indonesia",
   "anchor": "global-spt",
   "url": "https://erplocalization.com/glossary/global/#global-spt",
   "short_definition": "Surat Pemberitahuan, an Indonesian tax return or notification return in the tax-administration context. Specify the tax and period, such as an annual income-tax return or periodic VAT return. SPT names the reporting instrument, while Coretax identifies an administration platform.",
   "countries": [
    {
     "name": "Indonesia",
     "url": "https://erplocalization.com/indonesia/"
    }
   ]
  },
  {
   "term": "SSM",
   "full_name": "Suruhanjaya Syarikat Malaysia",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Malaysia",
   "anchor": "global-ssm",
   "url": "https://erplocalization.com/glossary/global/#global-ssm",
   "short_definition": "Suruhanjaya Syarikat Malaysia, the Companies Commission of Malaysia. It administers relevant company, business and corporate filing processes. SSM registration and MBRS reporting are distinct from HASiL income-tax/MyInvois administration and Royal Malaysian Customs sales-and-service-tax administration.",
   "countries": [
    {
     "name": "Malaysia",
     "url": "https://erplocalization.com/malaysia/"
    }
   ]
  },
  {
   "term": "MBRS",
   "full_name": "Malaysian Business Reporting System",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Malaysia",
   "anchor": "global-mbrs",
   "url": "https://erplocalization.com/glossary/global/#global-mbrs",
   "short_definition": "Malaysian Business Reporting System. SSM's system for specified annual returns, financial statements and related submissions, with a preparation tool and submission portal. MBRS is a reporting system. The applicable financial-reporting standards and the entity's filing category determine the underlying report content.",
   "countries": [
    {
     "name": "Malaysia",
     "url": "https://erplocalization.com/malaysia/"
    }
   ]
  },
  {
   "term": "EPF, Malaysia",
   "full_name": "Employees Provident Fund",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Malaysia",
   "anchor": "global-epf-malaysia",
   "url": "https://erplocalization.com/glossary/global/#global-epf-malaysia",
   "short_definition": "Employees Provident Fund, Malaysia's employment savings fund, also known as KWSP. Employer and member contributions follow the applicable Malaysian rules. It is unrelated to India's EPF scheme administration, despite the shared English initials; country-specific eligibility and contribution rules must remain separate.",
   "countries": [
    {
     "name": "Malaysia",
     "url": "https://erplocalization.com/malaysia/"
    }
   ]
  },
  {
   "term": "KWSP",
   "full_name": "Kumpulan Wang Simpanan Pekerja",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Malaysia",
   "anchor": "global-kwsp",
   "url": "https://erplocalization.com/glossary/global/#global-kwsp",
   "short_definition": "Kumpulan Wang Simpanan Pekerja, the Malay name for Malaysia's Employees Provident Fund. KWSP and EPF therefore refer to the same Malaysian institution. The authority's current employer material includes noncitizen-employee contribution arrangements, so old assumptions of universal voluntary treatment need review.",
   "countries": [
    {
     "name": "Malaysia",
     "url": "https://erplocalization.com/malaysia/"
    }
   ]
  },
  {
   "term": "EIS",
   "full_name": "Employment Insurance System",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Malaysia",
   "anchor": "global-eis",
   "url": "https://erplocalization.com/glossary/global/#global-eis",
   "short_definition": "Employment Insurance System. Malaysia's employment-insurance scheme administered by PERKESO/SOCSO, including specified unemployment and re-employment support. It is separate from EPF retirement savings.",
   "countries": [
    {
     "name": "Malaysia",
     "url": "https://erplocalization.com/malaysia/"
    }
   ]
  },
  {
   "term": "SOCSO",
   "full_name": "Social Security Organisation",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Malaysia",
   "anchor": "global-socso",
   "url": "https://erplocalization.com/glossary/global/#global-socso",
   "short_definition": "Social Security Organisation, Malaysia's PERKESO, short for Pertubuhan Keselamatan Sosial. It administers social-security and employment-insurance arrangements within its statutory remit. SOCSO is the organization, EIS is one scheme, and EPF/KWSP is a different institution.",
   "countries": [
    {
     "name": "Malaysia",
     "url": "https://erplocalization.com/malaysia/"
    }
   ]
  },
  {
   "term": "SST",
   "full_name": "Sales and Service Tax",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Malaysia",
   "anchor": "global-sst",
   "url": "https://erplocalization.com/glossary/global/#global-sst",
   "short_definition": "Sales and Service Tax, Malaysia's separate sales-tax and service-tax regimes, administered through Royal Malaysian Customs. SST is distinct from HASiL's MyInvois tax-document system.",
   "countries": [
    {
     "name": "Malaysia",
     "url": "https://erplocalization.com/malaysia/"
    }
   ]
  },
  {
   "term": "SST-02",
   "full_name": null,
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Malaysia",
   "anchor": "global-sst-02",
   "url": "https://erplocalization.com/glossary/global/#global-sst-02",
   "short_definition": "The Malaysian sales-tax/service-tax return form identified by Royal Malaysian Customs as SST-02. It is a filing form, not a tax identification number or invoice schema. The correct return and amendment process depends on the taxpayer's registration and relevant tax obligations.",
   "countries": [
    {
     "name": "Malaysia",
     "url": "https://erplocalization.com/malaysia/"
    }
   ]
  },
  {
   "term": "SST-02A",
   "full_name": null,
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Malaysia",
   "anchor": "global-sst-02a",
   "url": "https://erplocalization.com/glossary/global/#global-sst-02a",
   "short_definition": "Malaysia's service-tax declaration for persons other than registered persons in the relevant imported-taxable-service process. It has a different role from the ordinary SST-02 return. The suffix matters; the two forms should not be merged into one software capability without scenario evidence.",
   "countries": [
    {
     "name": "Malaysia",
     "url": "https://erplocalization.com/malaysia/"
    }
   ]
  },
  {
   "term": "PDPC, Malaysia",
   "full_name": "Personal Data Protection Commissioner",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Malaysia",
   "anchor": "global-pdpc-malaysia",
   "url": "https://erplocalization.com/glossary/global/#global-pdpc-malaysia",
   "short_definition": "Personal Data Protection Commissioner. Malaysia's personal-data regulator. This is a commissioner, while Singapore's PDPC expands to Personal Data Protection Commission. Use a jurisdiction-qualified name in source lists and compliance records so the two authorities are not mistaken for one regional body.",
   "countries": [
    {
     "name": "Malaysia",
     "url": "https://erplocalization.com/malaysia/"
    }
   ]
  },
  {
   "term": "ACRA",
   "full_name": "Accounting and Corporate Regulatory Authority",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Singapore",
   "anchor": "global-acra",
   "url": "https://erplocalization.com/glossary/global/#global-acra",
   "short_definition": "Accounting and Corporate Regulatory Authority. Singapore's authority for business registration and relevant corporate reporting and regulation. Its Bizfile corporate filings and financial-statement requirements are distinct from IRAS tax returns and CPF employer contribution processes.",
   "countries": [
    {
     "name": "Singapore",
     "url": "https://erplocalization.com/singapore/"
    }
   ]
  },
  {
   "term": "CPF, Singapore",
   "full_name": "Central Provident Fund",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Singapore",
   "anchor": "global-cpf-singapore",
   "url": "https://erplocalization.com/glossary/global/#global-cpf-singapore",
   "short_definition": "Central Provident Fund. Singapore's social-security savings system administered by the CPF Board. Employers make applicable contributions for qualifying employees. CPF is unrelated to Brazil's natural-person tax identifier.",
   "countries": [
    {
     "name": "Singapore",
     "url": "https://erplocalization.com/singapore/"
    }
   ]
  },
  {
   "term": "IRAS",
   "full_name": "Inland Revenue Authority of Singapore",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Singapore",
   "anchor": "global-iras",
   "url": "https://erplocalization.com/glossary/global/#global-iras",
   "short_definition": "Inland Revenue Authority of Singapore. Singapore's tax administrator, including corporate tax, GST and the GST InvoiceNow requirement. IRAS tax-data submission is distinct from simply obtaining a Peppol participant identity or completing ACRA company registration.",
   "countries": [
    {
     "name": "Singapore",
     "url": "https://erplocalization.com/singapore/"
    }
   ]
  },
  {
   "term": "PDPC, Singapore",
   "full_name": "Personal Data Protection Commission",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Singapore",
   "anchor": "global-pdpc-singapore",
   "url": "https://erplocalization.com/glossary/global/#global-pdpc-singapore",
   "short_definition": "Personal Data Protection Commission. Singapore's regulator administering the Personal Data Protection Act. Its organization-facing services include DPO appointment and breach reporting. This differs from Malaysia's similarly abbreviated Personal Data Protection Commissioner and should be cited with the country.",
   "countries": [
    {
     "name": "Singapore",
     "url": "https://erplocalization.com/singapore/"
    }
   ]
  },
  {
   "term": "CAC, China",
   "full_name": "Cyberspace Administration of China",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "China, Japan, South Korea and Taiwan",
   "anchor": "global-cac-china",
   "url": "https://erplocalization.com/glossary/global/#global-cac-china",
   "short_definition": "Cyberspace Administration of China, 国家互联网信息办公室. China's authority issuing relevant cyberspace and cross-border data-flow rules. In localization research, CAC appears in the assessment of overseas access to personal information and important data.",
   "countries": [
    {
     "name": "China",
     "url": "https://erplocalization.com/china/"
    }
   ]
  },
  {
   "term": "STA, China",
   "full_name": "State Taxation Administration",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "China, Japan, South Korea and Taiwan",
   "anchor": "global-sta-china",
   "url": "https://erplocalization.com/glossary/global/#global-sta-china",
   "short_definition": "State Taxation Administration, 国家税务总局. China's tax authority, publishing tax laws, administration guidance and invoice information. STA is the current English agency name. Its published English and Chinese materials can have different update dates, which need checking independently.",
   "countries": [
    {
     "name": "China",
     "url": "https://erplocalization.com/china/"
    }
   ]
  },
  {
   "term": "JETRO",
   "full_name": "Japan External Trade Organization",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "China, Japan, South Korea and Taiwan",
   "anchor": "global-jetro",
   "url": "https://erplocalization.com/glossary/global/#global-jetro",
   "short_definition": "Japan External Trade Organization. Japan's trade and investment promotion organization. Its investment guides explain establishment, taxation and employment procedures and direct readers to responsible authorities.",
   "countries": [
    {
     "name": "Japan",
     "url": "https://erplocalization.com/japan/"
    }
   ]
  },
  {
   "term": "NTA, Japan",
   "full_name": "National Tax Agency",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "China, Japan, South Korea and Taiwan",
   "anchor": "global-nta-japan",
   "url": "https://erplocalization.com/glossary/global/#global-nta-japan",
   "short_definition": "National Tax Agency. Japan's national tax authority. Its guidance covers matters such as consumption-tax invoices and record preservation. NTA is an authority abbreviation, not the name of Japan's qualified-invoice regime or an accounting framework.",
   "countries": [
    {
     "name": "Japan",
     "url": "https://erplocalization.com/japan/"
    }
   ]
  },
  {
   "term": "NTS, South Korea",
   "full_name": "National Tax Service",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "China, Japan, South Korea and Taiwan",
   "anchor": "global-nts-south-korea",
   "url": "https://erplocalization.com/glossary/global/#global-nts-south-korea",
   "short_definition": "National Tax Service. South Korea's tax administration, including Hometax-related tax processes and electronic tax-invoice guidance. The agency should be distinguished from the Hometax platform, the taxpayer's business registration and the technical specifications used by an invoice service operator.",
   "countries": [
    {
     "name": "South Korea",
     "url": "https://erplocalization.com/south-korea/"
    }
   ]
  },
  {
   "term": "BLI, Taiwan",
   "full_name": "Bureau of Labor Insurance",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "China, Japan, South Korea and Taiwan",
   "anchor": "global-bli-taiwan",
   "url": "https://erplocalization.com/glossary/global/#global-bli-taiwan",
   "short_definition": "Bureau of Labor Insurance. Taiwan's authority administering relevant labor-insurance, employment-insurance, occupational-accident and labor-pension processes. Those programs have different eligibility rules. BLI is the administering body, rather than one insurance scheme or a payroll tax.",
   "countries": [
    {
     "name": "Taiwan",
     "url": "https://erplocalization.com/taiwan/"
    }
   ]
  },
  {
   "term": "BIR",
   "full_name": "Bureau of Internal Revenue",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Philippines",
   "anchor": "global-bir",
   "url": "https://erplocalization.com/glossary/global/#global-bir",
   "short_definition": "Bureau of Internal Revenue. The Philippines' national internal-revenue administrator. It issues tax regulations and circulars and administers taxpayer and fiscal-document processes. BIR tax registration is distinct from SEC corporate registration and from social-agency employer enrollment.",
   "countries": [
    {
     "name": "Philippines",
     "url": "https://erplocalization.com/philippines/"
    }
   ]
  },
  {
   "term": "SEC, Philippines",
   "full_name": "Securities and Exchange Commission",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Philippines",
   "anchor": "global-sec-philippines",
   "url": "https://erplocalization.com/glossary/global/#global-sec-philippines",
   "short_definition": "Securities and Exchange Commission. The Philippine authority supervising the corporate sector, capital-market participants and securities markets, with company-registration functions.",
   "countries": [
    {
     "name": "Philippines",
     "url": "https://erplocalization.com/philippines/"
    }
   ]
  },
  {
   "term": "NPC",
   "full_name": "National Privacy Commission",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Philippines",
   "anchor": "global-npc",
   "url": "https://erplocalization.com/glossary/global/#global-npc",
   "short_definition": "National Privacy Commission. The Philippines' independent personal-data regulator administering the Data Privacy Act and related compliance processes. NPC duties concern personal-data handling and relevant registrations, distinct from SEC corporate registration or BIR tax registration.",
   "countries": [
    {
     "name": "Philippines",
     "url": "https://erplocalization.com/philippines/"
    }
   ]
  },
  {
   "term": "SSS, Philippines",
   "full_name": "Social Security System",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Philippines",
   "anchor": "global-sss-philippines",
   "url": "https://erplocalization.com/glossary/global/#global-sss-philippines",
   "short_definition": "Social Security System. The Philippine institution administering relevant social-security coverage, member records and contributions. Employers use employer and employee identities and contribution references. SSS is separate from PhilHealth and Pag-IBIG even when incorporation services link to all three institutions.",
   "countries": [
    {
     "name": "Philippines",
     "url": "https://erplocalization.com/philippines/"
    }
   ]
  },
  {
   "term": "Pag-IBIG and HDMF",
   "full_name": null,
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Philippines",
   "anchor": "global-pag-ibig-and-hdmf",
   "url": "https://erplocalization.com/glossary/global/#global-pag-ibig-and-hdmf",
   "short_definition": "Pag-IBIG Fund is the common name of the Home Development Mutual Fund, HDMF, in the Philippines. The statutory name expands as \"Pagtutulungan sa kinabukasan: Ikaw, Bangko, Industriya at Gobyerno.\" It concerns members' savings and housing finance, separate from SSS and health insurance.",
   "countries": [
    {
     "name": "Philippines",
     "url": "https://erplocalization.com/philippines/"
    }
   ]
  },
  {
   "term": "RMC, Philippines",
   "full_name": "Revenue Memorandum Circular",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Philippines",
   "anchor": "global-rmc-philippines",
   "url": "https://erplocalization.com/glossary/global/#global-rmc-philippines",
   "short_definition": "Revenue Memorandum Circular. A numbered BIR issuance used to communicate or clarify tax-administration matters. The number and year identify the document. An RMC is an official issuance, not software; citing its title does not establish that its full provisions were reviewed.",
   "countries": [
    {
     "name": "Philippines",
     "url": "https://erplocalization.com/philippines/"
    }
   ]
  },
  {
   "term": "ADGM",
   "full_name": "Abu Dhabi Global Market",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Gulf states and Egypt",
   "anchor": "global-adgm",
   "url": "https://erplocalization.com/glossary/global/#global-adgm",
   "short_definition": "Abu Dhabi Global Market. An international financial center and jurisdiction in Abu Dhabi, UAE. Businesses established there need the applicable ADGM registration and regulatory rules assessed. ADGM is distinct from Dubai's DIFC and from the UAE Federal Tax Authority.",
   "countries": [
    {
     "name": "United Arab Emirates",
     "url": "https://erplocalization.com/united-arab-emirates/"
    }
   ]
  },
  {
   "term": "DIFC",
   "full_name": "Dubai International Financial Centre",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Gulf states and Egypt",
   "anchor": "global-difc",
   "url": "https://erplocalization.com/glossary/global/#global-difc",
   "short_definition": "Dubai International Financial Centre. An international financial center in Dubai, UAE, with its own business and regulatory arrangements. It is a jurisdiction/business center rather than a federal tax authority. DIFC and ADGM should not be treated as interchangeable free-zone labels.",
   "countries": [
    {
     "name": "United Arab Emirates",
     "url": "https://erplocalization.com/united-arab-emirates/"
    }
   ]
  },
  {
   "term": "FTA, UAE",
   "full_name": "Federal Tax Authority",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Gulf states and Egypt",
   "anchor": "global-fta-uae",
   "url": "https://erplocalization.com/glossary/global/#global-fta-uae",
   "short_definition": "Federal Tax Authority. The UAE authority administering federal taxes including VAT and corporate tax. Its registration and return processes are separate from emirate/free-zone business licensing. In other contexts FTA can mean a free trade agreement, so the UAE authority meaning should be labeled.",
   "countries": [
    {
     "name": "United Arab Emirates",
     "url": "https://erplocalization.com/united-arab-emirates/"
    }
   ]
  },
  {
   "term": "ICP, UAE",
   "full_name": "Federal Authority for Identity",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Gulf states and Egypt",
   "anchor": "global-icp-uae",
   "url": "https://erplocalization.com/glossary/global/#global-icp-uae",
   "short_definition": "Federal Authority for Identity, Citizenship, Customs and Port Security. The UAE federal authority responsible for relevant identity, immigration, customs and border-security functions. Its employee/residency or customs processes are distinct from MOHRE employment administration and FTA tax registration.",
   "countries": [
    {
     "name": "United Arab Emirates",
     "url": "https://erplocalization.com/united-arab-emirates/"
    }
   ]
  },
  {
   "term": "MOHRE",
   "full_name": "Ministry of Human Resources and Emiratisation",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Gulf states and Egypt",
   "anchor": "global-mohre",
   "url": "https://erplocalization.com/glossary/global/#global-mohre",
   "short_definition": "Ministry of Human Resources and Emiratisation. The UAE ministry administering relevant labor-market and employment services, including wage-protection processes within its remit. It is distinct from ICP immigration services and from authorities administering particular free-zone employment regimes.",
   "countries": [
    {
     "name": "United Arab Emirates",
     "url": "https://erplocalization.com/united-arab-emirates/"
    }
   ]
  },
  {
   "term": "MISA",
   "full_name": "Ministry of Investment",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Gulf states and Egypt",
   "anchor": "global-misa",
   "url": "https://erplocalization.com/glossary/global/#global-misa",
   "short_definition": "Ministry of Investment, Saudi Arabia. The ministry administers investor-registration processes under the updated Investment Law and coordinates relevant investment services. MISA registration should be distinguished from commercial registration and licenses from sector authorities.",
   "countries": [
    {
     "name": "Saudi Arabia",
     "url": "https://erplocalization.com/saudi-arabia/"
    }
   ]
  },
  {
   "term": "ZATCA",
   "full_name": "Zakat",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Gulf states and Egypt",
   "anchor": "global-zatca",
   "url": "https://erplocalization.com/glossary/global/#global-zatca",
   "short_definition": "Zakat, Tax and Customs Authority. Saudi Arabia's authority administering zakat, taxes and customs, including Fatoorah e-invoicing. ZATCA is the institution; Fatoorah is the e-invoicing program. Taxpayer-specific phase notifications and document scenarios remain separate implementation questions.",
   "countries": [
    {
     "name": "Saudi Arabia",
     "url": "https://erplocalization.com/saudi-arabia/"
    }
   ]
  },
  {
   "term": "EGS",
   "full_name": "E-Invoice Generation Solution",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Gulf states and Egypt",
   "anchor": "global-egs",
   "url": "https://erplocalization.com/glossary/global/#global-egs",
   "short_definition": "E-Invoice Generation Solution. In Saudi ZATCA technical material, the solution and its units generate electronic invoices and participate in relevant onboarding and integration processes. An EGS unit is a technical solution unit, not a separate taxpayer or a certificate that automatically proves all legal compliance.",
   "countries": [
    {
     "name": "Egypt",
     "url": "https://erplocalization.com/egypt/"
    }
   ]
  },
  {
   "term": "ETA, Egypt",
   "full_name": "Egyptian Tax Authority",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Gulf states and Egypt",
   "anchor": "global-eta-egypt",
   "url": "https://erplocalization.com/glossary/global/#global-eta-egypt",
   "short_definition": "Egyptian Tax Authority. Egypt's tax administrator, including relevant e-invoice and e-receipt systems. ETA here is an authority, not \"estimated time of arrival\" or an electronic travel authorization. Its integration specifications must be identified separately from the agency name.",
   "countries": [
    {
     "name": "Egypt",
     "url": "https://erplocalization.com/egypt/"
    }
   ]
  },
  {
   "term": "GAFI",
   "full_name": "General Authority for Investment and Free Zones",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Gulf states and Egypt",
   "anchor": "global-gafi",
   "url": "https://erplocalization.com/glossary/global/#global-gafi",
   "short_definition": "General Authority for Investment and Free Zones. Egypt's investment authority providing incorporation, investor and free-zone services. GAFI establishment services are separate from ETA tax administration and from all activity-specific operating permissions.",
   "countries": [
    {
     "name": "Egypt",
     "url": "https://erplocalization.com/egypt/"
    }
   ]
  },
  {
   "term": "MOF",
   "full_name": "Ministry of Finance",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Gulf states and Egypt",
   "anchor": "global-mof",
   "url": "https://erplocalization.com/glossary/global/#global-mof",
   "short_definition": "Ministry of Finance. A generic English institution label used in many jurisdictions, including Taiwan and Vietnam. MOF is not one worldwide authority. Always include the country and identify whether the cited document comes from the ministry, tax administration or another subordinate body.",
   "countries": [
    {
     "name": "Taiwan",
     "url": "https://erplocalization.com/taiwan/"
    },
    {
     "name": "Vietnam",
     "url": "https://erplocalization.com/vietnam/"
    }
   ]
  },
  {
   "term": "ITA, Israel",
   "full_name": "Israel Tax Authority",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Gulf states and Egypt",
   "anchor": "global-ita-israel",
   "url": "https://erplocalization.com/glossary/global/#global-ita-israel",
   "short_definition": "Israel Tax Authority. The Israeli authority combining administration of income tax, VAT, customs and other specified taxes. In e-invoicing research, ITA can refer to the authority operating Israel Invoices. This is distinct from Bosnia and Herzegovina's Indirect Taxation Authority, which shares the English initials.",
   "countries": [
    {
     "name": "Israel",
     "url": "https://erplocalization.com/israel/"
    }
   ]
  },
  {
   "term": "BRS, Kenya",
   "full_name": "Business Registration Service",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Kenya and South Africa",
   "anchor": "global-brs-kenya",
   "url": "https://erplocalization.com/glossary/global/#global-brs-kenya",
   "short_definition": "Business Registration Service. Kenya's institution administering relevant company, business-name and other business-register processes. BRS corporate/ownership records are separate from KRA taxpayer registration.",
   "countries": [
    {
     "name": "Kenya",
     "url": "https://erplocalization.com/kenya/"
    }
   ]
  },
  {
   "term": "KRA",
   "full_name": "Kenya Revenue Authority",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Kenya and South Africa",
   "anchor": "global-kra",
   "url": "https://erplocalization.com/glossary/global/#global-kra",
   "short_definition": "Kenya Revenue Authority. Kenya's revenue administrator, including taxpayer PIN registrations, tax filings and eTIMS fiscal-document administration. It is separate from BRS incorporation and ODPC personal-data registration. KRA's system-to-system integrations have their own technical routes and specifications.",
   "countries": [
    {
     "name": "Kenya",
     "url": "https://erplocalization.com/kenya/"
    }
   ]
  },
  {
   "term": "ODPC",
   "full_name": "Office of the Data Protection Commissioner",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Kenya and South Africa",
   "anchor": "global-odpc",
   "url": "https://erplocalization.com/glossary/global/#global-odpc",
   "short_definition": "Office of the Data Protection Commissioner. Kenya's personal-data regulator, administering relevant controller/processor registration and other data-protection responsibilities. An exemption from one registration category does not establish exemption from all data-protection duties.",
   "countries": [
    {
     "name": "Kenya",
     "url": "https://erplocalization.com/kenya/"
    }
   ]
  },
  {
   "term": "OSCU",
   "full_name": "Online Sales Control Unit",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Kenya and South Africa",
   "anchor": "global-oscu",
   "url": "https://erplocalization.com/glossary/global/#global-oscu",
   "short_definition": "Online Sales Control Unit. A KRA eTIMS system-to-system integration route connecting a taxpayer's invoicing or ERP application to the Kenyan fiscal-document system. It is an integration mechanism, not a tax registration or an accounting standard. VSCU is a related but distinct route.",
   "countries": [
    {
     "name": "Kenya",
     "url": "https://erplocalization.com/kenya/"
    }
   ]
  },
  {
   "term": "VSCU",
   "full_name": "Virtual Sales Control Unit",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Kenya and South Africa",
   "anchor": "global-vscu",
   "url": "https://erplocalization.com/glossary/global/#global-vscu",
   "short_definition": "Virtual Sales Control Unit. A Kenyan eTIMS communication/integration mechanism for exchanging data between private invoicing or ERP applications and KRA. The correct route and current technical specification need separate verification. VSCU is not simply another spelling of OSCU.",
   "countries": [
    {
     "name": "Kenya",
     "url": "https://erplocalization.com/kenya/"
    }
   ]
  },
  {
   "term": "NSSF, Kenya",
   "full_name": "National Social Security Fund",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Kenya and South Africa",
   "anchor": "global-nssf-kenya",
   "url": "https://erplocalization.com/glossary/global/#global-nssf-kenya",
   "short_definition": "National Social Security Fund. Kenya's social-security institution receiving contributions and administering relevant benefits. It is separate from KRA PAYE withholding and health-related arrangements. NSSF is used by institutions in other countries too, so the Kenyan jurisdiction must accompany the term.",
   "countries": [
    {
     "name": "Kenya",
     "url": "https://erplocalization.com/kenya/"
    }
   ]
  },
  {
   "term": "SARS",
   "full_name": "South African Revenue Service",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Kenya and South Africa",
   "anchor": "global-sars",
   "url": "https://erplocalization.com/glossary/global/#global-sars",
   "short_definition": "South African Revenue Service. South Africa's revenue administrator, responsible for tax and relevant customs functions. Its business services include income tax, VAT and employer declarations. SARS tax filing is separate from CIPC corporate annual returns and beneficial-ownership records.",
   "countries": [
    {
     "name": "South Africa",
     "url": "https://erplocalization.com/south-africa/"
    }
   ]
  },
  {
   "term": "CIPC",
   "full_name": "Companies and Intellectual Property Commission",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Kenya and South Africa",
   "anchor": "global-cipc",
   "url": "https://erplocalization.com/glossary/global/#global-cipc",
   "short_definition": "Companies and Intellectual Property Commission. South Africa's corporate-registry and intellectual-property institution. It appears in the country research for company annual returns and beneficial-ownership records. CIPC filings are separate from SARS tax returns and employer declarations.",
   "countries": [
    {
     "name": "South Africa",
     "url": "https://erplocalization.com/south-africa/"
    }
   ]
  },
  {
   "term": "B-BBEE",
   "full_name": "Broad-Based Black Economic Empowerment",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Kenya and South Africa",
   "anchor": "global-b-bbee",
   "url": "https://erplocalization.com/glossary/global/#global-b-bbee",
   "short_definition": "Broad-Based Black Economic Empowerment. South Africa's statutory economic-empowerment framework, reflected in applicable codes and assessment elements. B-BBEE status can matter in commercial and procurement contexts; it is not a corporate tax rate, an accounting standard or a blanket business-registration permit.",
   "countries": [
    {
     "name": "South Africa",
     "url": "https://erplocalization.com/south-africa/"
    }
   ]
  },
  {
   "term": "SDL",
   "full_name": "Skills Development Levy",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Kenya and South Africa",
   "anchor": "global-sdl",
   "url": "https://erplocalization.com/glossary/global/#global-sdl",
   "short_definition": "Skills Development Levy. A South African employer levy within the applicable statutory scope. SARS employer declarations can include SDL alongside PAYE and UIF, but those remain different obligations. Exemptions and registration consequences require separate assessment rather than one payroll-wide tax flag.",
   "countries": [
    {
     "name": "South Africa",
     "url": "https://erplocalization.com/south-africa/"
    }
   ]
  },
  {
   "term": "UIF",
   "full_name": "Unemployment Insurance Fund",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Kenya and South Africa",
   "anchor": "global-uif",
   "url": "https://erplocalization.com/glossary/global/#global-uif",
   "short_definition": "Unemployment Insurance Fund. South Africa's unemployment-insurance arrangement, with relevant employer and employee contributions. Depending on the employer, administration involves SARS or UIF processes.",
   "countries": [
    {
     "name": "South Africa",
     "url": "https://erplocalization.com/south-africa/"
    }
   ]
  },
  {
   "term": "ETI",
   "full_name": "Employment Tax Incentive",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Kenya and South Africa",
   "anchor": "global-eti",
   "url": "https://erplocalization.com/glossary/global/#global-eti",
   "short_definition": "Employment Tax Incentive. South Africa's incentive affecting eligible employers' employee-tax payment calculations. It is not a separate employee social-insurance fund. SARS employer declarations and reconciliation include ETI information alongside relevant PAYE amounts and other employer obligations.",
   "countries": [
    {
     "name": "South Africa",
     "url": "https://erplocalization.com/south-africa/"
    }
   ]
  },
  {
   "term": "EMP201",
   "full_name": "Monthly Employer Declaration",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Kenya and South Africa",
   "anchor": "global-emp201",
   "url": "https://erplocalization.com/glossary/global/#global-emp201",
   "short_definition": "Monthly Employer Declaration. The South African SARS form declaring payment allocations for applicable PAYE, SDL, UIF and ETI amounts. Its payment reference links the declaration to payment. EMP201 is distinct from the EMP501 reconciliation and individual employee tax certificates.",
   "countries": [
    {
     "name": "South Africa",
     "url": "https://erplocalization.com/south-africa/"
    }
   ]
  },
  {
   "term": "EMP501",
   "full_name": "Employer Reconciliation Declaration",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Kenya and South Africa",
   "anchor": "global-emp501",
   "url": "https://erplocalization.com/glossary/global/#global-emp501",
   "short_definition": "Employer Reconciliation Declaration. The South African SARS reconciliation comparing employer declarations, payments and employee tax-certificate information for the relevant period. It is a reconciliation output, not merely another monthly payment form. Correct EMP201 and certificate data feed the process.",
   "countries": [
    {
     "name": "South Africa",
     "url": "https://erplocalization.com/south-africa/"
    }
   ]
  },
  {
   "term": "POPIA",
   "full_name": "Protection of Personal Information Act",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Kenya and South Africa",
   "anchor": "global-popia",
   "url": "https://erplocalization.com/glossary/global/#global-popia",
   "short_definition": "Protection of Personal Information Act. South Africa's personal-data protection law, administered by the Information Regulator. It affects relevant employee and customer information handling. POPIA is a legal privacy regime, separate from accounting standards, tax returns and company annual-return requirements.",
   "countries": [
    {
     "name": "South Africa",
     "url": "https://erplocalization.com/south-africa/"
    }
   ]
  },
  {
   "term": "LLC",
   "full_name": "Limited liability company",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Legal-form labels",
   "anchor": "global-llc",
   "url": "https://erplocalization.com/glossary/global/#global-llc",
   "short_definition": "Limited liability company. In US business material, LLC identifies a state-law legal structure whose federal tax classification needs separate determination. It does not identify one universal international tax treatment.",
   "countries": [
    {
     "name": "United States",
     "url": "https://erplocalization.com/united-states/"
    }
   ]
  },
  {
   "term": "Ltd and limited company",
   "full_name": "Ltd abbreviates \"Limited\" in company names",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Legal-form labels",
   "anchor": "global-ltd-and-limited-company",
   "url": "https://erplocalization.com/glossary/global/#global-ltd-and-limited-company",
   "short_definition": "Ltd abbreviates \"Limited\" in company names. It signals a legal-form naming convention in the applicable jurisdiction, not a globally uniform entity type or tax classification. Australia's proprietary/public company distinctions illustrate why the full local form must accompany the suffix.",
   "countries": []
  },
  {
   "term": "Pte. Ltd., Singapore",
   "full_name": "Private Limited",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Legal-form labels",
   "anchor": "global-pte-ltd-singapore",
   "url": "https://erplocalization.com/glossary/global/#global-pte-ltd-singapore",
   "short_definition": "Private Limited. A company-name suffix associated with a Singapore private company limited by shares. It identifies the legal form, not an automatic audit exemption or tax-residency conclusion. A Singapore company should be distinguished from a registered foreign-company branch.",
   "countries": [
    {
     "name": "Singapore",
     "url": "https://erplocalization.com/singapore/"
    }
   ]
  },
  {
   "term": "EIRL, Chile",
   "full_name": "Empresa Individual de Responsabilidad Limitada",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Legal-form labels",
   "anchor": "global-eirl-chile",
   "url": "https://erplocalization.com/glossary/global/#global-eirl-chile",
   "short_definition": "Empresa Individual de Responsabilidad Limitada. Chile's individual limited-liability enterprise, a legal form for a single individual with a separate enterprise structure. It should not be conflated with similarly abbreviated Portuguese terminology.",
   "countries": [
    {
     "name": "Chile",
     "url": "https://erplocalization.com/chile/"
    }
   ]
  },
  {
   "term": "APP",
   "full_name": "Australian Privacy Principles",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Additional country terms and citation labels",
   "anchor": "global-app",
   "url": "https://erplocalization.com/glossary/global/#global-app",
   "short_definition": "Australian Privacy Principles. The principles governing relevant personal-information handling under Australia's Privacy Act, covering matters such as collection, security, access and overseas disclosure. APP 8 concerns cross-border disclosure; APP 11 concerns security.",
   "countries": [
    {
     "name": "Australia",
     "url": "https://erplocalization.com/australia/"
    }
   ]
  },
  {
   "term": "CBA, Philippines",
   "full_name": "Computerized Books of Accounts",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Additional country terms and citation labels",
   "anchor": "global-cba-philippines",
   "url": "https://erplocalization.com/glossary/global/#global-cba-philippines",
   "short_definition": "Computerized Books of Accounts. A Philippine BIR term for accounting books maintained through computerized processes. CBA is distinguished from the broader Computerized Accounting System, CAS, in BIR documentation.",
   "countries": [
    {
     "name": "Philippines",
     "url": "https://erplocalization.com/philippines/"
    }
   ]
  },
  {
   "term": "HRSD",
   "full_name": "Ministry of Human Resources and Social Development",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Additional country terms and citation labels",
   "anchor": "global-hrsd",
   "url": "https://erplocalization.com/glossary/global/#global-hrsd",
   "short_definition": "Ministry of Human Resources and Social Development. Saudi Arabia's ministry responsible for relevant labor and social-development administration, including labor-system platforms. HRSD is distinct from the UAE's MOHRE.",
   "countries": [
    {
     "name": "Saudi Arabia",
     "url": "https://erplocalization.com/saudi-arabia/"
    }
   ]
  },
  {
   "term": "MAT, Brazil",
   "full_name": "Módulo de Administração Tributária",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Additional country terms and citation labels",
   "anchor": "global-mat-brazil",
   "url": "https://erplocalization.com/glossary/global/#global-mat-brazil",
   "short_definition": "Módulo de Administração Tributária, the Tax Administration Module in Brazil's business-registration process. It connects relevant CNPJ enrollment and tax-regime information. MAT is a registration-stage module, separate from SPED accounting/tax books and from the individual tax returns filed after operations begin.",
   "countries": [
    {
     "name": "Brazil",
     "url": "https://erplocalization.com/brazil/"
    }
   ]
  },
  {
   "term": "PIN, Kenya",
   "full_name": "Personal Identification Number",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Additional country terms and citation labels",
   "anchor": "global-pin-kenya",
   "url": "https://erplocalization.com/glossary/global/#global-pin-kenya",
   "short_definition": "Personal Identification Number. KRA's taxpayer identifier for individuals and nonindividuals, used in dealings with KRA and specified other services. In this context PIN is a registration identifier, not a secret personal identification code used to unlock a device or authenticate a payment.",
   "countries": [
    {
     "name": "Kenya",
     "url": "https://erplocalization.com/kenya/"
    }
   ]
  },
  {
   "term": "HST",
   "full_name": "Harmonized sales tax",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Additional country terms and citation labels",
   "anchor": "global-hst",
   "url": "https://erplocalization.com/glossary/global/#global-hst",
   "short_definition": "Harmonized sales tax. Canada's combined federal and participating provincial consumption tax administered in the GST/HST framework. The applicable place-of-supply rules matter. HST should be distinguished from separately administered provincial sales taxes and from the taxpayer's GST/HST program-account identifier.",
   "countries": [
    {
     "name": "Canada",
     "url": "https://erplocalization.com/canada/"
    }
   ]
  },
  {
   "term": "PILA",
   "full_name": "Planilla Integrada de Liquidación de Aportes",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Additional country terms and citation labels",
   "anchor": "global-pila",
   "url": "https://erplocalization.com/glossary/global/#global-pila",
   "short_definition": "Planilla Integrada de Liquidación de Aportes. Colombia's integrated contribution assessment/payment mechanism for applicable social-security and parafiscal contributions. Contributors report information for the relevant subsystems.",
   "countries": [
    {
     "name": "Colombia",
     "url": "https://erplocalization.com/colombia/"
    }
   ]
  },
  {
   "term": "SIPP, Indonesia",
   "full_name": "Sistem Informasi Pelaporan Peserta",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Additional country terms and citation labels",
   "anchor": "global-sipp-indonesia",
   "url": "https://erplocalization.com/glossary/global/#global-sipp-indonesia",
   "short_definition": "Sistem Informasi Pelaporan Peserta, the expansion used by BPJS Ketenagakerjaan's current user guide. SIPP handles participant reporting for company, worker and contribution-related information.",
   "countries": [
    {
     "name": "Indonesia",
     "url": "https://erplocalization.com/indonesia/"
    }
   ]
  },
  {
   "term": "T2, Canada",
   "full_name": "T2 Corporation Income Tax Return",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Additional country terms and citation labels",
   "anchor": "global-t2-canada",
   "url": "https://erplocalization.com/glossary/global/#global-t2-canada",
   "short_definition": "T2 Corporation Income Tax Return. Canada's corporate income-tax return form, with associated schedules and filing requirements. T2 is a form identifier, not an acronym needing a word-by-word expansion. It is distinct from financial statements, corporate-registry annual returns and GST/HST returns.",
   "countries": [
    {
     "name": "Canada",
     "url": "https://erplocalization.com/canada/"
    }
   ]
  },
  {
   "term": "TIMS, Kenya",
   "full_name": "Tax Invoice Management System",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Additional country terms and citation labels",
   "anchor": "global-tims-kenya",
   "url": "https://erplocalization.com/glossary/global/#global-tims-kenya",
   "short_definition": "Tax Invoice Management System. KRA describes TIMS as an enhancement of the earlier electronic-tax-register regime. Related eTIMS means electronic Tax Invoice Management System and supplies software-based invoicing options.",
   "countries": [
    {
     "name": "Kenya",
     "url": "https://erplocalization.com/kenya/"
    }
   ]
  },
  {
   "term": "RR, Philippines",
   "full_name": "Revenue Regulations",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Additional country terms and citation labels",
   "anchor": "global-rr-philippines",
   "url": "https://erplocalization.com/glossary/global/#global-rr-philippines",
   "short_definition": "Revenue Regulations. A numbered class of Philippine tax issuances listed by BIR. The number and year identify the specific regulation, which may amend earlier rules. RR can also mean Revenue Region in BIR material, so the surrounding document title controls its expansion.",
   "countries": [
    {
     "name": "Philippines",
     "url": "https://erplocalization.com/philippines/"
    }
   ]
  },
  {
   "term": "RMC 98-2026",
   "full_name": null,
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Additional country terms and citation labels",
   "anchor": "global-rmc-98-2026",
   "url": "https://erplocalization.com/glossary/global/#global-rmc-98-2026",
   "short_definition": "A specific Philippine Revenue Memorandum Circular cited in the Philippines country research. RMC expands to Revenue Memorandum Circular; 98-2026 identifies the issuance. Its full text was not retrieved, so this glossary gives a findable reference without claiming that its detailed requirements were reviewed.",
   "countries": [
    {
     "name": "Philippines",
     "url": "https://erplocalization.com/philippines/"
    }
   ]
  },
  {
   "term": "NF and NF-e, Brazil",
   "full_name": null,
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Additional country terms and citation labels",
   "anchor": "global-nf-and-nf-e-brazil",
   "url": "https://erplocalization.com/glossary/global/#global-nf-and-nf-e-brazil",
   "short_definition": "NF is the Nota Fiscal prefix; NF-e means Nota Fiscal Eletrônica, an electronic fiscal document in Brazil. The complete document label matters because several fiscal-document families have different uses. An isolated NF token should not be treated as one universal Brazilian electronic-invoice specification.",
   "countries": [
    {
     "name": "Brazil",
     "url": "https://erplocalization.com/brazil/"
    }
   ]
  },
  {
   "term": "NFS and NFS-e, Brazil",
   "full_name": "NFS-e means Nota Fiscal de Serviços Eletrônica",
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Additional country terms and citation labels",
   "anchor": "global-nfs-and-nfs-e-brazil",
   "url": "https://erplocalization.com/glossary/global/#global-nfs-and-nfs-e-brazil",
   "short_definition": "NFS-e means Nota Fiscal de Serviços Eletrônica, an electronic services fiscal document in Brazil. NFS is the services-document prefix encountered in shortened references. NFS-e and NF-e are distinct document families; the applicable municipal/national arrangements and transaction scope need their own verification.",
   "countries": [
    {
     "name": "Brazil",
     "url": "https://erplocalization.com/brazil/"
    }
   ]
  },
  {
   "term": "QH15, Vietnamese citation suffix",
   "full_name": null,
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Additional country terms and citation labels",
   "anchor": "global-qh15-vietnamese-citation-suffix",
   "url": "https://erplocalization.com/glossary/global/#global-qh15-vietnamese-citation-suffix",
   "short_definition": "The suffix appearing in the cited Vietnamese Law 143/2025/QH15. The Government Portal identifies that document as a National Assembly law. This glossary treats QH15 as part of its legal citation, not a tax identifier; a character-by-character expansion has not been independently verified.",
   "countries": [
    {
     "name": "Vietnam",
     "url": "https://erplocalization.com/vietnam/"
    }
   ]
  },
  {
   "term": "TT-BTC, Vietnamese citation suffix",
   "full_name": null,
   "section": "global",
   "section_title": "Country terms outside Europe",
   "subsection": "Additional country terms and citation labels",
   "anchor": "global-tt-btc-vietnamese-citation-suffix",
   "url": "https://erplocalization.com/glossary/global/#global-tt-btc-vietnamese-citation-suffix",
   "short_definition": "The suffix appearing in the cited Ministry of Finance Circular 99/2025/TT-BTC. It is part of a Vietnamese legal-instrument citation, not a company form, accounting software or standalone framework. The source establishes the circular's issuer and context; a character-by-character expansion remains unverified here.",
   "countries": [
    {
     "name": "Vietnam",
     "url": "https://erplocalization.com/vietnam/"
    }
   ]
  }
 ]
}