Glossary

This glossary explains abbreviations and related named concepts used in the country pages and guides. Each entry gives the full name or official label, a plain explanation, and its relationship to other terms where useful. Selected histories explain names that otherwise cause confusion. Accounting frameworks receive a dedicated section, including IFRS, US GAAP, FASB ASC, local GAAP and public-sector standards.

The alphabetical index links to entries grouped by subject and jurisdiction. Several entries contain multiple related abbreviations. The same letters can have different meanings: use the jurisdiction and subject to choose the right definition. National-language names are retained where an English translation would hide the abbreviation's origin.

502 entries · last researched 17 Oct 2026 · data: /api/v1/glossary.json · full glossary as Markdown

How the main frameworks fit together

IFRS Foundation → IASB → IFRS Accounting Standards, including the continuing IAS and relevant interpretations. The Conceptual Framework explains underlying concepts; it does not override a standard.
FAF → FASB → ASC, the organized body of authoritative US GAAP for nongovernmental entities within its scope, subject to the SEC's role for registrants. ASUs amend the ASC; an ASU is not a separate accounting framework.
IFRS Foundation → ISSB → IFRS Sustainability Disclosure Standards, including S1 and S2. These have a different purpose from IASB accounting standards. EU ESRS belong to a separate legal and standard-setting structure.
Local law and endorsement determine applicability. A national GAAP framework may adopt or converge with IFRS, or remain distinct. The country name alone does not determine the basis used by every company there.
Reporting format is another layer. XBRL tags, SAF-T audit files, Peppol invoice messages and tax returns do not themselves determine the recognition and measurement rules in the accounts.

The framework entries below provide the supporting issuer and regulator sources. Compare IFRS 15 with ASC 606, or IFRS 16 with ASC 842, as related topics; the labels do not establish identical accounting outcomes.

Sections

Accounting frameworks and financial reporting – 87 entries: Foundations and accounting concepts, International accounting institutions and frameworks, United States accounting institutions and frameworks, Public sector accounting, Sustainability disclosure and its relationship to accounting, National accounting frameworks and standard setters, Selected IFRS and IAS standards, Selected US GAAP Codification topics
ERP, tax, electronic invoicing and technology – 93 entries: ERP and finance terminology, Tax and business scope, Electronic invoice and audit-file frameworks, Software, data and file formats, Geographic, institutional and research shorthand
European country terms – 174 entries: Western Europe and national reporting systems, Nordic, Baltic, central and southeastern Europe, Other European jurisdictions and transcontinental coverage, United Kingdom and territorial systems, Additional reporting codes and legal forms
Country terms outside Europe – 148 entries: United States and Canada, Brazil, Argentina and Mexico, Chile and Colombia, Australia and New Zealand, India, Indonesia, Malaysia, Singapore, China, Japan, South Korea and Taiwan, Philippines, Gulf states and Egypt, Kenya and South Africa, Legal-form labels, Additional country terms and citation labels

Alphabetical index

A–Z: 0–9 A B C D E F G H I J K L M N O P Q R S T U V W X Z

0–9

1-SD – Sodra notification of the start of state social insurance Europe

A

a-melding – Norway's monthly employer report containing employment Europe
A1 and PD A1 – Portable Document A1 ERP, tax & e-invoicing
AADE – Ανεξάρτητη Αρχή Δημοσίων Εσόδων Europe
AASB – Australian Accounting Standards Board Accounting
ABLIS – Australian Business Licence and Information Service Outside Europe
ABN – Australian Business Number Outside Europe
Accrual accounting Accounting
ACRA – Accounting and Corporate Regulatory Authority Outside Europe
AcSB – Accounting Standards Board Accounting
ADGM – Abu Dhabi Global Market Outside Europe
ADM – Agenzia delle Dogane e dei Monopoli Europe
Adoption – Using a specified set of standards as the reporting requirements Accounting
AEAT – Agencia Estatal de Administración Tributaria Europe
AFIP – Administración Federal de Ingresos Públicos Outside Europe
AFM – Αριθμός Φορολογικού Μητρώου Europe
AI – Artificial intelligence in product descriptions ERP, tax & e-invoicing
AJPES – Agencija Republike Slovenije za javnopravne evidence in storitve Europe
ANAF – Agenția Națională de Administrare Fiscală Europe
ANC – Autorité des normes comptables — French Accounting Standards Authority Accounting
AP – Accounts payable in finance: supplier liabilities and the process for handling bills and payments ERP, tax & e-invoicing
API and UI – Application programming interface and user interface ERP, tax & e-invoicing
APP – Australian Privacy Principles Outside Europe
APR – Agencija za privredne registre Europe
AR – Accounts receivable ERP, tax & e-invoicing
ARBK / KBRA – Agjencia e Regjistrimit të Bizneseve të Kosovës Europe
ARCA – Agencia de Recaudación y Control Aduanero Outside Europe
ARD / B73 – Annual Return Date Europe
AS — Indian Accounting Standards context – Accounting Standards Accounting
ASAN Imza – Azerbaijan's named mobile electronic-signature service Europe
ASBE – Accounting Standards for Business Enterprises — 企业会计准则 Accounting
ASBJ – Accounting Standards Board of Japan Accounting
ASC – Accounting Standards Codification Accounting
ASC 326 – Financial Instruments — Credit Losses Accounting
ASC 330 – Inventory Accounting
ASC 350 – Intangibles — Goodwill and Other Accounting
ASC 360 – Property, Plant, and Equipment Accounting
ASC 450 – Contingencies Accounting
ASC 606 – Revenue from Contracts with Customers Accounting
ASC 740 – Income Taxes Accounting
ASC 805 – Business Combinations Accounting
ASC 810 – Consolidation Accounting
ASC 830 – Foreign Currency Matters Accounting
ASC 842 – Leases Accounting
ASIC – Australian Securities and Investments Commission Outside Europe
ASP – Accredited Service Provider in the UAE e-invoicing context ERP, tax & e-invoicing
ASP / RSUD – Agenția Servicii Publice Europe
ASPE – Accounting Standards for Private Enterprises Accounting
ASU – Accounting Standards Update Accounting
AT – Autoridade Tributária e Aduaneira Europe
ATCUD – Código único do documento Europe
ATECO – Classificazione delle attività economiche Europe
ATO – Australian Taxation Office Outside Europe

B

B-BBEE – Broad-Based Black Economic Empowerment Outside Europe
B2B, B2C and B2G – Business-to-business ERP, tax & e-invoicing
BAS – Business Activity Statement Outside Europe
BCE / KBO – Banque-Carrefour des Entreprises / Kruispuntbank van Ondernemingen Europe
BFN – Bokföringsnämnden — Swedish Accounting Standards Board Accounting
BIN / IIN – Business Identification Number Europe
BIR – Bureau of Internal Revenue Outside Europe
BIS – Business Interoperability Specification ERP, tax & e-invoicing
BKPM – Badan Koordinasi Penanaman Modal Outside Europe
BLI, Taiwan – Bureau of Labor Insurance Outside Europe
BMF – Bundesministerium für Finanzen Europe
BN, Canada – Business Number Outside Europe
BO, UBO, AML and CFT – Beneficial owner ERP, tax & e-invoicing
BPJS – Badan Penyelenggara Jaminan Sosial Outside Europe
BR-49 (see BT, BG and BR) – Business term ERP, tax & e-invoicing
BRS, Australia – Business Registration Service Outside Europe
BRS, Kenya – Business Registration Service Outside Europe
BSN – Burgerservicenummer Europe
BT, BG and BR – Business term ERP, tax & e-invoicing
BULSTAT – BULSTAT Register Europe
BV – Besloten vennootschap Europe

C

CAC, China – Cyberspace Administration of China Outside Europe
CAE – Classificação Portuguesa das Atividades Económicas Europe
CAESAR – Customs and Excise System for the Administration of Revenue Europe
CAMTI / CARTI / CCSS – Caisse d'assurance maladie, accident et maternité des travailleurs indépendants Europe
CAMTI-CARTI (see CAMTI / CARTI / CCSS) – Caisse d'assurance maladie, accident et maternité des travailleurs indépendants Europe
CAS / CASS – contribuția de asigurări sociale Europe
Cash basis accounting Accounting
CASS – Caixa Andorrana de Seguretat Social Europe
CBA, Philippines – Computerized Books of Accounts Outside Europe
CBAM – Carbon Border Adjustment Mechanism ERP, tax & e-invoicing
CBS – Contribuição sobre Bens e Serviços Outside Europe
CCC – Código de Cuenta de Cotización Europe
CCSS – Centre commun de la sécurité sociale Europe
CDTFA – California Department of Tax and Fee Administration Outside Europe
CE marking – CE conformity marking ERP, tax & e-invoicing
CFDI – Comprobante Fiscal Digital por Internet Outside Europe
CII and UN/CEFACT – Cross Industry Invoice and the United Nations Centre for Trade Facilitation and Electronic Business ERP, tax & e-invoicing
CIPC – Companies and Intellectual Property Commission Outside Europe
CIRCE – Centro de Información y Red de Creación de Empresas Europe
CIT – Corporate income tax ERP, tax & e-invoicing
CIUS and NLCIUS – Core Invoice Usage Specification ERP, tax & e-invoicing
CNPJ – Cadastro Nacional da Pessoa Jurídica Outside Europe
CoA – Chart of accounts ERP, tax & e-invoicing
Conceptual Framework for Financial Reporting Accounting
Convergence – Bringing a national framework closer to another framework while retaining national standards or differences Accounting
Country codes – ISO3166 codes identify countries and territories ERP, tax & e-invoicing
CPC – Comitê de Pronunciamentos Contábeis — Brazilian Accounting Pronouncements Committee Accounting
CPF, Brazil – Cadastro de Pessoas Físicas Outside Europe
CPF, Singapore – Central Provident Fund Outside Europe
CPP – Canada Pension Plan Outside Europe
CRA – Canada Revenue Agency Outside Europe
CRM – Customer relationship management ERP, tax & e-invoicing
CRM – compte rendu métier Europe
CRO – Companies Registration Office Europe
CRPS – Centralni registar privrednih subjekata Europe
CSLL – Contribuição Social sobre o Lucro Líquido Outside Europe
CSRD – Corporate Sustainability Reporting Directive Accounting
CSSA / ČSSZ – Czech Social Security Administration Europe
CTC, PTC and DRR – Continuous transaction controls ERP, tax & e-invoicing
CUI / CIF – cod unic de înregistrare Europe
CUIT – Clave Única de Identificación Tributaria Outside Europe
Currency codes and amount labels – ISO4217 supplies currency codes ERP, tax & e-invoicing
CVR – Det Centrale Virksomhedsregister Europe

D

D112 – Form 112 Europe
D2 – Depósito Digital Europe
D406 – Form 406 Europe
DEB – Déclaration d'échanges de biens Europe
DIAN – Dirección de Impuestos y Aduanas Nacionales Outside Europe
DIFC – Dubai International Financial Centre Outside Europe
Dimona – Déclaration Immédiate / Onmiddellijke Aangifte Europe
DJP – Direktorat Jenderal Pajak Outside Europe
DmfA – Déclaration multifonctionnelle / multifunctionele Aangifte Europe
Double materiality Accounting
DPAE – Déclaration préalable à l'embauche Europe
DRC – Document and Reporting Compliance ERP, tax & e-invoicing
DSN – Déclaration sociale nominative Europe
DT, Chile – Dirección del Trabajo Outside Europe
DTE, Chile – Documento Tributario Electrónico Outside Europe

E

E-invoicing and e-reporting ERP, tax & e-invoicing
e-YMS / YMS – electronic one-stop service Europe
ECD – Escrituração Contábil Digital Outside Europe
ECF – Escrituração Contábil Fiscal Outside Europe
EDI – Electronic data interchange ERP, tax & e-invoicing
EDS – Electronic Document Service ERP, tax & e-invoicing
EEA and EFTA – European Economic Area and European Free Trade Association ERP, tax & e-invoicing
EFKA / e-EFKA – Ηλεκτρονικός Εθνικός Φορέας Κοινωνικής Ασφάλισης Europe
EFM – Electronic File Manager ERP, tax & e-invoicing
EGS – E-Invoice Generation Solution Outside Europe
EHF – Elektronisk handelsformat ERP, tax & e-invoicing
EI – Employment Insurance Outside Europe
EIK – Единен идентификационен код Europe
EIN – Employer Identification Number Outside Europe
EIRL – Estabelecimento Individual de Responsabilidade Limitada Europe
EIRL, Chile – Empresa Individual de Responsabilidad Limitada Outside Europe
EIS – Employment Insurance System Outside Europe
ELDA – Elektronischer Datenaustausch mit den österreichischen Sozialversicherungsträgern Europe
ELSTER – Elektronische Steuererklärung Europe
eM-11P – M-11P employer/business-activity registration form Europe
EMEA – Europe ERP, tax & e-invoicing
EMEBI – Enquête mensuelle statistique sur les échanges de biens intra-UE Europe
EMP201 – Monthly Employer Declaration Outside Europe
EMP501 – Employer Reconciliation Declaration Outside Europe
EMTA / e-MTA – Maksu- ja Tolliamet Europe
EN 16931 – European standard for electronic invoicing ERP, tax & e-invoicing
EORI – Economic Operators Registration and Identification number ERP, tax & e-invoicing
EPF, India – Employees' Provident Fund Outside Europe
EPF, Malaysia – Employees Provident Fund Outside Europe
EPFO – Employees' Provident Fund Organisation Outside Europe
EPS, India – Employees' Pension Scheme Outside Europe
ERGANI – Greece's named labor-information system used for employer/employment declarations Europe
ERP – Enterprise resource planning ERP, tax & e-invoicing
ESF / IS ESF – electronic invoices Europe
ESIC – Employees' State Insurance Corporation Outside Europe
ESRS – European Sustainability Reporting Standards Accounting
ETA, Egypt – Egyptian Tax Authority Outside Europe
ETI – Employment Tax Incentive Outside Europe
EU and EU27 – European Union and shorthand for its 27 member states ERP, tax & e-invoicing
EUR (see Currency codes and amount labels) – ISO4217 supplies currency codes ERP, tax & e-invoicing
EX number ERP, tax & e-invoicing
EY – Ernst & Young ERP, tax & e-invoicing

F

Factur-X and ZUGFeRD – Related Franco-German hybrid-invoice format names ERP, tax & e-invoicing
FAF – Financial Accounting Foundation Accounting
FASB – Financial Accounting Standards Board Accounting
FEC – Fichier des écritures comptables ERP, tax & e-invoicing
FeRD and FNFE-MPE ERP, tax & e-invoicing
Financial reporting framework Accounting
FIPA – Foreign Investment Promotion Agency of Bosnia and Herzegovina Europe
FP, FPS and release identifiers – Feature package and feature package stack ERP, tax & e-invoicing
FP2502 (see FP, FPS and release identifiers) – Feature package and feature package stack ERP, tax & e-invoicing
FPS / EPS / RTI – Full Payment Submission Europe
FR (see Country codes) – ISO3166 codes identify countries and territories ERP, tax & e-invoicing
FRC – Financial Reporting Council Accounting
FRS 101 – Reduced Disclosure Framework Accounting
FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland Accounting
FRS 105 – The Financial Reporting Standard applicable to the Micro-entities Regime Accounting
FSS – Final Settlement System Europe
FTA, UAE – Federal Tax Authority Outside Europe
FTS – Federal Tax Service Europe
FURS – Finančna uprava Republike Slovenije Europe
FX – Foreign exchange ERP, tax & e-invoicing

G

G2 – application G2 Europe
G20 – Group of Twenty ERP, tax & e-invoicing
GA – General availability ERP, tax & e-invoicing
GAAP – Generally accepted accounting principles Accounting
GAFI – General Authority for Investment and Free Zones Outside Europe
GARS – Governmental Accounting Research System Accounting
GAS and DRS – German Accounting Standards Accounting
GASB – Governmental Accounting Standards Board Accounting
GB (see Country codes) – ISO3166 codes identify countries and territories ERP, tax & e-invoicing
GDPR, DPO and DPIA – General Data Protection Regulation ERP, tax & e-invoicing
GEMI – Γενικό Εμπορικό Μητρώο Europe
GIR BO – State Information Resource of Accounting (Financial) Statements Europe
GISA – Gewerbeinformationssystem Austria Europe
GL and G/L – General ledger ERP, tax & e-invoicing
Going concern Accounting
GPSR – General Product Safety Regulation ERP, tax & e-invoicing
GS1, GLN and GTIN ERP, tax & e-invoicing
GSTIN – Goods and Services Tax Identification Number Outside Europe
GSTN – Goods and Services Tax Network Outside Europe
GSTR-1 – Form GSTR-1 Outside Europe

H

HANA ERP, tax & e-invoicing
HE32 – company annual-return form HE32 Europe
HGB – Handelsgesetzbuch — German Commercial Code Accounting
HMRC – His Majesty's Revenue and Customs Europe
HR – Human resources ERP, tax & e-invoicing
HR / Handelsregister – Handelsregister Europe
HRSD – Ministry of Human Resources and Social Development Outside Europe
HST – Harmonized sales tax Outside Europe
HTTP and HTTPS – Hypertext Transfer Protocol ERP, tax & e-invoicing
HZMO – Hrvatski zavod za mirovinsko osiguranje Europe

I

i.MAS / i.SAF / i.VAZ – Išmanioji mokesčių administravimo sistema Europe
IAS 1 – Presentation of Financial Statements Accounting
IAS 12 – Income Taxes Accounting
IAS 16 – Property, Plant and Equipment Accounting
IAS 19 – Employee Benefits Accounting
IAS 2 – Inventories Accounting
IAS 21 – The Effects of Changes in Foreign Exchange Rates Accounting
IAS 36 – Impairment of Assets Accounting
IAS 37 – Provisions, Contingent Liabilities and Contingent Assets Accounting
IAS 38 – Intangible Assets Accounting
IAS 7 – Statement of Cash Flows Accounting
IAS 8 – Accounting Policies, Changes in Accounting Estimates and Errors Accounting
IAS and IASC – International Accounting Standards Accounting
IASB – International Accounting Standards Board Accounting
IBS – Imposto sobre Bens e Serviços Outside Europe
ICA, Colombia – Impuesto de Industria y Comercio Outside Europe
ICO – Information Commissioner's Office Europe
IČO / DIČ / IČ DPH – identifikačné číslo organizácie Europe
ICP – Opgaaf intracommunautaire prestaties Europe
ICP, UAE – Federal Authority for Identity Outside Europe
ICS2 and ENS – Import Control System 2 and entry summary declaration ERP, tax & e-invoicing
ID and URL – Identifier ERP, tax & e-invoicing
IECV – Información Electrónica de Compras y Ventas Outside Europe
IES – Informação Empresarial Simplificada Europe
IFRIC and IFRS Interpretations Committee – International Financial Reporting Interpretations Committee Accounting
IFRS 10 – Consolidated Financial Statements Accounting
IFRS 15 – Revenue from Contracts with Customers Accounting
IFRS 16 – Leases Accounting
IFRS 18 – Presentation and Disclosure in Financial Statements Accounting
IFRS 3 – Business Combinations Accounting
IFRS 9 – Financial Instruments Accounting
IFRS Accounting Standards Accounting
IFRS digital taxonomies – Structured representations of IFRS reporting concepts using XBRL ERP, tax & e-invoicing
IFRS for SMEs Accounting Standard – International Financial Reporting Standard for Small and Medium-sized Entities Accounting
IFRS Foundation – International Financial Reporting Standards Foundation Accounting
IFRS S1 – General Requirements for Disclosure of Sustainability-related Financial Information Accounting
IFRS S2 – Climate-related Disclosures Accounting
IFS – Industrial and Financial Systems ERP, tax & e-invoicing
IGI – Impost general indirecte Europe
IGJ – Inspección General de Justicia Outside Europe
IGR – Imposta generale sui redditi Europe
IMF, WEO and GDP – International Monetary Fund ERP, tax & e-invoicing
IMSEE – Institut Monégasque de la Statistique et des Études Économiques Europe
IMSS – Instituto Mexicano del Seguro Social Outside Europe
INAIL – Istituto Nazionale per l'Assicurazione contro gli Infortuni sul Lavoro Europe
Ind AS – Indian Accounting Standards Accounting
INI-PEC – Indice Nazionale degli Indirizzi di Posta Elettronica Certificata Europe
INPS – Istituto Nazionale della Previdenza Sociale Europe
IPSAS – International Public Sector Accounting Standards Accounting
IPSASB – International Public Sector Accounting Standards Board Accounting
IRAS – Inland Revenue Authority of Singapore Outside Europe
IRD, New Zealand – Inland Revenue Department Outside Europe
IRP, India – Invoice Registration Portal Outside Europe
IRPJ – Imposto sobre a Renda da Pessoa Jurídica Outside Europe
IRS – Internal Revenue Service Outside Europe
ISED – Innovation Outside Europe
ISO – International Organization for Standardization ERP, tax & e-invoicing
ISR – Impuesto sobre la Renta Outside Europe
ISSB – International Sustainability Standards Board Accounting
ISV – Independent software vendor ERP, tax & e-invoicing
IT, RFP, UAT and SLA – Information technology ERP, tax & e-invoicing
ITA / ZR1 – Indirect Taxation Authority of Bosnia and Herzegovina Europe
ITA, Israel – Israel Tax Authority Outside Europe
IVA and TVA – IVA ERP, tax & e-invoicing

J

JETRO – Japan External Trade Organization Outside Europe
JFSC – Jersey Financial Services Commission Europe
JGAAP – Japanese generally accepted accounting principles Accounting
JIB / MBS – jedinstveni identifikacioni broj Europe
JMHZ – Jednotné měsíční hlášení zaměstnavatele Europe
JOPPD – Croatia's named report for receipts Europe
JPK – Jednolity Plik Kontrolny Europe
JSON – JavaScript Object Notation ERP, tax & e-invoicing

K

K2 – Årsredovisning i mindre företag — Annual reports in smaller enterprises Accounting
K3 – Årsredovisning och koncernredovisning — Annual reports and consolidated financial statements Accounting
KAS – Krajowa Administracja Skarbowa Europe
KBLI – Klasifikasi Baku Lapangan Usaha Indonesia Outside Europe
KRA – Kenya Revenue Authority Outside Europe
KRS – Krajowy Rejestr Sądowy Europe
KVK – Kamer van Koophandel Europe
KVKK / VERBİS – Kişisel Verileri Koruma Kurumu Europe
KWSP – Kumpulan Wang Simpanan Pekerja Outside Europe

L

LGPD – Lei Geral de Proteção de Dados Pessoais Outside Europe
LIPE – Liquidazioni periodiche IVA Europe
LLC – Limited liability company Outside Europe
LPT – Local Property Tax Europe
Ltd and limited company – Ltd abbreviates "Limited" in company names Outside Europe

M

M-1 / M-2 / M-3 – registration, deregistration and change forms Europe
MAT, Brazil – Módulo de Administração Tributária Outside Europe
Materiality Accounting
MBR – Malta Business Registry Europe
MBRS – Malaysian Business Reporting System Outside Europe
Measurement – Determining the monetary amount assigned to a recognised item Accounting
MERSİS – Merkezi Sicil Kayıt Sistemi Europe
MIMIT – Ministero delle Imprese e del Made in Italy Europe
MISA – Ministry of Investment Outside Europe
MOF – Ministry of Finance Outside Europe
MOHRE – Ministry of Human Resources and Emiratisation Outside Europe
MPIN – Месечна пресметка за интегрирана наплата Europe
MTCA – Malta Tax and Customs Administration Europe
MTD – Making Tax Digital Europe
mva-melding – merverdiavgift Europe

N

NAPR – National Agency of Public Registry Europe
NAV – Nemzeti Adó- és Vámhivatal Europe
NBB – National Bank of Belgium Europe
NF and NF-e, Brazil Outside Europe
NFS and NFS-e, Brazil – NFS-e means Nota Fiscal de Serviços Eletrônica Outside Europe
NI – Northern Ireland Europe
NIA – Número d'identificació administrativa Europe
NIB – Nomor Induk Berusaha Outside Europe
NIF – Número de Identificación Fiscal Europe
NIP – Numer identyfikacji podatkowej Europe
NISS – Número de Identificação da Segurança Social Europe
NIT, Colombia – Número de Identificación Tributaria Outside Europe
NPC – National Privacy Commission Outside Europe
NRA – National Revenue Agency Europe
NSSF, Kenya – National Social Security Fund Outside Europe
NTA, Japan – National Tax Agency Outside Europe
NTS, South Korea – National Tax Service Outside Europe
NV – Naamloze vennootschap Europe
NZ (see Country codes) – ISO3166 codes identify countries and territories ERP, tax & e-invoicing

O

OAIC – Office of the Australian Information Commissioner Outside Europe
ODPC – Office of the Data Protection Commissioner Outside Europe
OECD – Organisation for Economic Co-operation and Development ERP, tax & e-invoicing
OIB – Osobni identifikacijski broj Europe
OIC – Organismo Italiano di Contabilità — Italian Accounting Organisation Accounting
OIOUBL – Offentlig Information Online – Universal Business Language ERP, tax & e-invoicing
ONRC – Oficiul Național al Registrului Comerțului Europe
ONSS / RSZ – Office national de sécurité sociale / Rijksdienst voor Sociale Zekerheid Europe
OPEC – Organization of the Petroleum Exporting Countries ERP, tax & e-invoicing
OPEC / REGSOC ON-LINE Europe
OSCU – Online Sales Control Unit Outside Europe
OSS and IOSS – One Stop Shop and Import One Stop Shop ERP, tax & e-invoicing

P

P&L – Profit and loss ERP, tax & e-invoicing
PA, PDP and PPF ERP, tax & e-invoicing
Pag-IBIG and HDMF Outside Europe
PAN – Permanent Account Number Outside Europe
PAYE – Pay as you earn ERP, tax & e-invoicing
PAYG – Pay as you go Outside Europe
PCG – Plan comptable général — General Accounting Plan Accounting
PCN – Plan comptable normalisé Europe
PDF and PDF/A – Portable Document Format and its archival-conformance family ERP, tax & e-invoicing
PDPC, Malaysia – Personal Data Protection Commissioner Outside Europe
PDPC, Singapore – Personal Data Protection Commission Outside Europe
PE – Permanent establishment in international tax ERP, tax & e-invoicing
PEC – Posta elettronica certificata Europe
Peppol and OpenPeppol – Peppol originated as Pan-European Public Procurement Online ERP, tax & e-invoicing
PGC – Plan General de Contabilidad — General Accounting Plan Accounting
PIB – Press Information Bureau Outside Europe
PILA – Planilla Integrada de Liquidación de Aportes Outside Europe
PIN, Kenya – Personal Identification Number Outside Europe
PINT and PINT-AE – Peppol International and its UAE billing specialization ERP, tax & e-invoicing
PKD – Polska Klasyfikacja Działalności Europe
PKP – Pengusaha Kena Pajak Outside Europe
PMK – Peraturan Menteri Keuangan Outside Europe
PNG and SVG – Portable Network Graphics and Scalable Vector Graphics ERP, tax & e-invoicing
POPIA – Protection of Personal Information Act Outside Europe
POS – Point of sale ERP, tax & e-invoicing
PPWR – Packaging and Packaging Waste Regulation ERP, tax & e-invoicing
Presentation and disclosure – Presentation Accounting
PRH – Patentti- ja rekisterihallitus Europe
PRSI – Pay Related Social Insurance Europe
Prudence – Caution when making judgements under uncertainty Accounting
PSC – person with significant control Europe
PT (see Country codes) – ISO3166 codes identify countries and territories ERP, tax & e-invoicing
Pte. Ltd., Singapore – Private Limited Outside Europe

Q

QH15, Vietnamese citation suffix Outside Europe
QKB – Qendra Kombëtare e Biznesit Europe
QR – Quick Response ERP, tax & e-invoicing

R

R2 (see FP, FPS and release identifiers) – Feature package and feature package stack ERP, tax & e-invoicing
RCI / NIS – Répertoire du commerce et de l'industrie Europe
RCS / RESA – Registre de commerce et des sociétés Europe
RCV – Registro de Compras y Ventas Outside Europe
Recognition – Including a qualifying item in the financial statements as an asset Accounting
REDEME – Registro de devolución mensual Europe
REDESIM – Rede Nacional para a Simplificação do Registro e da Legalização de Empresas e Negócios Outside Europe
REGES / REGES-ONLINE – Registrul general de evidență a salariaților Europe
REGON – national official register of national economy entities Europe
RES, Chile – Registro de Empresas y Sociedades Outside Europe
REST – Representational State Transfer ERP, tax & e-invoicing
RFC – Registro Federal de Contribuyentes Outside Europe
RGFI – Redovni godišnji finansijski izveštaj Europe
RIK – Registrite ja Infosüsteemide Keskus Europe
RJ – Raad voor de Jaarverslaggeving — Dutch Accounting Standards Board Accounting
RLC / RNT – Recibo de Liquidación de Cotizaciones Europe
RLFO – Registračný list fyzickej osoby Europe
RMC 98-2026 Outside Europe
RMC, Philippines – Revenue Memorandum Circular Outside Europe
RMC98-2026 (see RMC 98-2026) Outside Europe
RNBD – Registro Nacional de Bases de Datos Outside Europe
RNE – Registre national des entreprises Europe
RNIE – Registro Nacional de Inversiones Extranjeras Outside Europe
RO (see Country codes) – ISO3166 codes identify countries and territories ERP, tax & e-invoicing
ROS – Revenue Online Service Europe
RR, Philippines – Revenue Regulations Outside Europe
RSIN – Rechtspersonen en Samenwerkingsverbanden Informatienummer Europe
RUB – Registro Único de Beneficiarios Finales Outside Europe
RUT, Chile – Rol Único Tributario Outside Europe
RUT, Colombia – Registro Único Tributario Outside Europe
RVO – Rijksdienst voor Ondernemend Nederland Europe

S

SaaS – Software as a service ERP, tax & e-invoicing
SAF-T – Standard Audit File for Tax ERP, tax & e-invoicing
SAM / SNC – société anonyme monégasque Europe
SAP – Systems ERP, tax & e-invoicing
SARAS – Service for Accounting, Reporting and Auditing Supervision Europe
SARL – Société à responsabilité limitée Europe
SARS – South African Revenue Service Outside Europe
SAT, Mexico – Servicio de Administración Tributaria Outside Europe
SBA – US Small Business Administration Outside Europe
SBR – Standard Business Reporting Europe
SCE-IED – Sistema de Prestação de Informações de Capital Estrangeiro de Investimento Estrangeiro Direto Outside Europe
SCIA – Segnalazione certificata di inizio attività Europe
SDK – Software development kit ERP, tax & e-invoicing
SDL – Skills Development Levy Outside Europe
SEC – Securities and Exchange Commission Accounting
SEC, Philippines – Securities and Exchange Commission Outside Europe
SEC, United States – Securities and Exchange Commission Outside Europe
SEF – Sistem elektronskih faktura Europe
SFS – Serviciul Fiscal de Stat Europe
SIC – Standing Interpretations Committee Accounting
SIE – Standard Import och Export Europe
SII – Suministro Inmediato de Información Europe
SILTRA Europe
SIPP, Indonesia – Sistem Informasi Pelaporan Peserta Outside Europe
SIREN / SIRET – Système d'identification du répertoire des entreprises Europe
SLD and SL – System Landscape Directory and Service Layer ERP, tax & e-invoicing
SMAC – San Marino Card Europe
SME, SMB and ETI – Small and medium-sized enterprise ERP, tax & e-invoicing
SMP and SML – Service Metadata Publisher and Service Metadata Locator ERP, tax & e-invoicing
SOCSO – Social Security Organisation Outside Europe
SPED – Sistema Público de Escrituração Digital Outside Europe
SPOT – Slovenska poslovna točka Europe
SPT – Surat Pemberitahuan Outside Europe
SQL – Structured Query Language ERP, tax & e-invoicing
SRC – State Revenue Committee Europe
SRL / SA – societate cu răspundere limitată Europe
SSM – Suruhanjaya Syarikat Malaysia Outside Europe
SSS, Philippines – Social Security System Outside Europe
SST – Sales and Service Tax Outside Europe
SST-02 Outside Europe
SST-02A Outside Europe
STA, China – State Taxation Administration Outside Europe
START – Croatia's named integrated business-starting service Europe
STATEC – Institut national de la statistique et des études économiques du Grand-Duché de Luxembourg Europe
STP – Single Touch Payroll Outside Europe
SUAP – Sportello Unico per le Attività Produttive Europe
SVS – Sozialversicherung der Selbständigen Europe

T

T2, Canada – T2 Corporation Income Tax Return Outside Europe
TAK / ATK – Tax Administration of Kosovo Europe
TAKS / V-tal / Vinnuskráin – TAKS Europe
TAN – Tax Deduction and Collection Account Number Outside Europe
TDS – Tax deducted at source Outside Europe
TEBENI – Italy's official annual-accounts XBRL validation service Europe
TGSS – Tesorería General de la Seguridad Social Europe
TIMS, Kenya – Tax Invoice Management System Outside Europe
TIN and VATIN – Tax identification number and VAT identification number ERP, tax & e-invoicing
TLS – Transport Layer Security ERP, tax & e-invoicing
TR2 / TR2(FT) – Irish Revenue tax-registration forms for companies Europe
TRIB Europe
TSD – declaration of income and social tax, unemployment-insurance premiums and mandatory funded-pension contributions Europe
TSE – Technische Sicherheitseinrichtung Europe
TT-BTC, Vietnamese citation suffix Outside Europe

U

UA (see Country codes) – ISO3166 codes identify countries and territories ERP, tax & e-invoicing
UAN – Universal Account Number Outside Europe
UBL – Universal Business Language ERP, tax & e-invoicing
UIF – Unemployment Insurance Fund Outside Europe
UJP / PRO – Управа за јавни приходи Europe
UK (see Country codes) – ISO3166 codes identify countries and territories ERP, tax & e-invoicing
UNIEMENS – INPS's named monthly employer data flow combining remuneration and contribution information Europe
UNILAV / UNIURG – Unificato LAV Europe
US GAAP – United States generally accepted accounting principles Accounting
USC – Universal Social Charge Europe
USP – Unternehmensserviceportal Europe
UTR – Unique Taxpayer Reference Europe

V

VAT 1 MAN Europe
VAT and GST – Value-added tax and goods and services tax ERP, tax & e-invoicing
VID – Valsts ieņēmumu dienests Europe
ViDA – VAT in the Digital Age ERP, tax & e-invoicing
VIES – VAT Information Exchange System ERP, tax & e-invoicing
VMI – Valstybinė mokesčių inspekcija Europe
VÖEN / VOEN – vergi ödəyicisinin eyniləşdirmə nömrəsi Europe
VSCU – Virtual Sales Control Unit Outside Europe

W

W1 – Microsoft's worldwide/base Business Central application version label ERP, tax & e-invoicing
WIDE – Belgian Social Security's named online service for employer identification Europe
WM / CM – monthly withholding-tax statement Europe

X

XBRL and iXBRL – eXtensible Business Reporting Language ERP, tax & e-invoicing
XI Europe
XML and XSD – Extensible Markup Language and XML Schema Definition Language ERP, tax & e-invoicing
XRechnung – Germany's structured electronic-invoice standard ERP, tax & e-invoicing

Z

ZATCA – Zakat Outside Europe
ZIP ERP, tax & e-invoicing
ZUS – Zakład Ubezpieczeń Społecznych Europe

Definitions explain terms; they do not establish a company's legal obligations, current deadlines or any ERP product's support. Check the authority or issuer for current status.

Page last updated: 2026-10-17 · Markdown version