Part of the glossary (174 of 502 entries). Sections: Accounting frameworks and financial reporting (87) · ERP, tax, electronic invoicing and technology (93) · European country terms (174) · Country terms outside Europe (148). A–Z index of all terms.
Contents: 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 · Source and scope notes
0–9 1-SD
A a-meldingAADEADMAEATAFMAJPESANAFAPRARBK / KBRAARD / B73ASAN ImzaASP / RSUDATATCUDATECO
B BCE / KBOBIN / IINBMFBSNBULSTATBV
C CAECAESARCAMTI / CARTI / CCSSCAS / CASSCASSCCCCCSSCIRCECRMCROCRPSCSSA / ČSSZCUI / CIFCVR
D D112D2D406DEBDimonaDmfADPAEDSN
E e-YMS / YMSEFKA / e-EFKAEIKEIRLELDAELSTEReM-11PEMEBIEMTA / e-MTAERGANIESF / IS ESF
F FIPAFPS / EPS / RTIFSSFTSFURS
G G2GEMIGIR BOGISA
H HE32HMRCHR / HandelsregisterHZMO
I i.MAS / i.SAF / i.VAZICOICPIESIGIIGRIMSEEINAILINI-PECINPSITA / ZR1IČO / DIČ / IČ DPH
J JFSCJIB / MBSJMHZJOPPDJPK
K KASKRSKVKKVKK / VERBİS
L LIPELPT
M M-1 / M-2 / M-3MBRMERSİSMIMITMPINMTCAMTDmva-melding
N NAPRNAVNBBNINIANIFNIPNISSNRANV
O OIBONRCONSS / RSZOPEC / REGSOC ON-LINE
P PCNPECPKDPRHPRSIPSC
Q QKB
R RCI / NISRCS / RESAREDEMEREGES / REGES-ONLINEREGONRGFIRIKRLC / RNTRLFORNEROSRSINRVO
S SAM / SNCSARASSARLSBRSCIASEFSFSSIESIISILTRASIREN / SIRETSMACSPOTSRCSRL / SASTARTSTATECSUAPSVS
T TAK / ATKTAKS / V-tal / VinnuskráinTEBENITGSSTR2 / TR2(FT)TRIBTSDTSE
U UJP / PROUNIEMENSUNILAV / UNIURGUSCUSPUTR
V VAT 1 MANVIDVMIVÖEN / VOEN
W WIDEWM / CM
X XI
Z ZUS
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. ADM official portal.
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. AEAT tax-census service.
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. AT commencement-of-activity guidance.
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. AT ATCUD explanation.
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. Istat ATECO classification.
Banque-Carrefour des Entreprises / Kruispuntbank van Ondernemingen, Belgium's Crossroads Bank for Enterprises. These French and Dutch names refer to the same business register. Enterprise registration and VAT activation are related but distinct administrative steps; establishment-unit data should also remain distinguishable. Belgian federal registration guide.
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. Austrian ministry, German ministry.
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. Dutch government BSN guidance.
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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. Dutch government BV guidance.
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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. Portuguese statistics authority classifications.
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. TGSS employer registration.
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. Luxembourg CCSS affiliation, Monaco social funds.
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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. Industry Ministry CIRCE service.
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. CRO annual-return dates.
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. CRO ARD and B73 guidance.
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. Registradores D2 service update.
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. Older DEB descriptions should not silently represent the current two-process arrangement. French Customs DEB replacement guidance.
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. Scope and exceptions follow Social Security guidance. Official Dimona explanation.
Déclaration multifonctionnelle / multifunctionele Aangifte, Belgium's multifunctional quarterly employer declaration. It reports remuneration and work-performance information used for social contributions and entitlements. It is a recurring declaration, distinct from Dimona's employment-event reporting and from the employer's initial identification. Official employer declaration guidance.
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. Urssaf DPAE guidance.
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. Official DSN service.
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. Statistical survey participation and the separate fiscal recapitulative VAT obligation must not be assumed to have identical scope. French Customs EMEBI information.
Elektronischer Datenaustausch mit den österreichischen Sozialversicherungsträgern, electronic data exchange with Austrian social-insurance institutions. ELDA is the submission system for social-insurance messages. It is distinct from the employer's registration, the underlying insurance entitlement and any payroll software used to produce files. Official ELDA portal.
Elektronische Steuererklärung, Germany's electronic tax-return system. Mein ELSTER is the taxpayer-facing portal for forms and submissions, including business-registration tax questionnaires. ELSTER access is a filing capability, not incorporation, tax clearance or certification that an ERP covers every German obligation. ELSTER business formation.
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. Official GISA portal.
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. AT IES annex instructions.
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. AT IES instructions for EIRL.
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. INAIL positions and payments are distinct from INPS social-security contributions and from business-register incorporation. Official INAIL portal.
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. Official INI-PEC portal.
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. INPS employer-registration communication.
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. Dutch government business-registration guidance.
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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. Italian Revenue Agency official portal.
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. Revenue employer PAYE guidance.
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. MIMIT Business Register.
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. NBB Central Balance Sheet Office.
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. AEAT census service, Portuguese government self-employment guide.
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. Possessing the number does not by itself resolve an individual's employment, self-employment or immigration status. Portuguese government NIF/NISS guidance.
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. Belgian social-security employer services.
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. Guichet accounting/eCDF guidance.
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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. Official INI-PEC directory.
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. Revenue employer PAYE guidance.
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. Companies House PSC guidance collection, Liechtenstein business services.
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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. Guichet RCS deposit and RESA publication.
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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. AEAT official portal.
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. French government company-registration guidance.
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. Revenue business tax-registration guidance.
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. KVK official portal.
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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. Official Dutch business guidance.
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Standard Business Reporting, the Netherlands' standardized digital business-reporting approach. It uses structured definitions/taxonomies for reports to participating recipients. SBR is a reporting framework, distinct from the financial statements, their accounting rules and the particular software used to submit them. Dutch government financial-statement filing.
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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. Official SUAP business portal.
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. AEAT SII information.
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. TGSS Direct Settlement technical manual.
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. TGSS settlement documents.
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. Preserve enterprise and establishment identity separately, especially for branches, invoice routing and payroll sites. INSEE official portal.
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. STATEC Central Balance Sheet Office.
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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. Official SUAP portal.
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. Official SVS site.
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. Registro Imprese accounts validation.
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. TGSS employer registration.
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. Revenue company tax registration.
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. INPS UNIEMENS service.
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. Italian Labour Ministry compulsory communications.
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. Revenue employer PAYE guidance.
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. USP trade-registration guidance.
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. Official employer-identification explanation.
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. AADE mission.
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. Greek government company-formation process.
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. AJPES official name and functions.
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. ANAF SAF-T project.
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. Bulgarian Registry Agency registers.
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. Bulgarian Registry Agency.
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. Registry Agency G2 guidance.
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. NRA Employment Register.
Romania's contribuția de asigurări sociale and contribuția de asigurări sociale de sănătate, respectively social-insurance and health-insurance contributions. These are different liabilities. CASS also names Andorra's social-security institution, and CAS has other meanings outside Romania; jurisdiction and context must accompany each term. ANAF CAS/CASS terminology.
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. ONRC registration-number guidance.
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. ANAF D112 description.
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. ANAF Form D406 technical files.
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. ČSSZ employer reporting.
Jednotné měsíční hlášení zaměstnavatele, Czechia's Single Monthly Employer Report. It is the unified employer-reporting framework introduced in stages in 2026. Its registrations, monthly data and correction processes are distinct operations; the abbreviation does not name one static payroll file valid for every period. ČSSZ JMHZ material.
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. Danish government business portal, Greenland Tax Agency CVR guidance.
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. e-EFKA official site.
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. EMTA company-tax guidance.
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. Greek Labour Ministry.
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. MTCA FSS explanation.
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. Official FURS portal.
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. Official GEMI applications.
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. Registrar's official prescribed-form schedule.
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. Government HZMO registration service.
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. The referenced government service describes a specific cross-border natural-person employer scenario, so applicability must not be generalized to every employer. Official eM-11P service.
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. Official JOPPD form and annexes.
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. Polish Ministry of Finance tax portal.
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. Polish National Revenue Administration.
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. Statistics Poland register-search explanation.
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. Statistics Poland identification search.
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. Statistics Poland REGON/PKD information.
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. Statistics Poland REGON register.
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. MBR annual filings.
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. MTCA company registration.
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. NAV taxpayer registration.
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. Croatian government OIB-related service.
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. ONRC numbering guidance.
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. PRH financial-statement filing.
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. Labor Inspection REGES employer access.
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. RIK e-Business Register.
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. SIE standard owner.
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. Official SPOT registration guidance.
Slovenia's compulsory social-insurance registration, deregistration and change forms, respectively. These are administrative form identifiers, not company legal forms. The applicable insurance basis and worker category must be established separately; submitting an M-1 does not replace calculating payroll or filing tax reports. SPOT M-1 and related forms.
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. Croatian government START service.
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. EMTA TSD forms.
Technische Sicherheitseinrichtung, Germany's technical security device/system for specified electronic recording/cash-register systems. TSE concerns transaction-record protection within fiscalization rules. It is distinct from an accounting standard or a general e-invoice requirement, and its scope depends on the recording system and applicable rules. Federal Office for Information Security.
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. VID annual-report guidance.
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. VMI i.MAS information.
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. These are distinct reporting processes; i.SAF should not be confused with the wider SAF-T audit-file concept. VMI i.MAS, VMI i.SAF.
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. Sodra employer guidance.
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. Greek government e-YMS formation.
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. ZUS insured-person registration.
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. APR electronic incorporation.
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. Official registration system.
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. State Tax Service electronic-service help.
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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. ASP company-registration guidance.
Kazakhstan's Business Identification Number and Individual Identification Number, respectively. BIN identifies a business/legal-entity record; IIN identifies an individual. The eGov incorporation procedure uses both for different participants, so an ERP should not store founders' personal identifiers as the company's registration identifier. Kazakhstan eGov registration procedure.
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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. Montenegro Investment Agency registration guidance.
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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. State Revenue Committee electronic invoices.
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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.
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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. FTS company-registration guidance.
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. FTS accounting-statements resource.
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. Office of Justice company guidance.
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Impost general indirecte, Andorra's general indirect tax. The government describes its application to business supplies and imports. It is a jurisdiction-specific tax with its own registration and reporting rules; another country's VAT configuration cannot be assumed sufficient merely because both are consumption taxes. Andorra IGI services.
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. San Marino Tax Office responsibilities.
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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. A statistical submission to IMSEE is distinct from a company's statutory accounts, tax return or commercial-register filing. IMSEE official site.
The Indirect Taxation Authority of Bosnia and Herzegovina administers the Unified Register of Indirect Taxpayers. ZR1 is its registration-request form identifier. ITA registration concerns indirect taxation and specified customs activities, rather than replacing company registration or entity/District employer-tax processes. ITA VAT registration and ZR1.
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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. Federation business-register regulation.
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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. Authority, law and registry are separate concepts. Authority VERBİS explanation.
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. Official Invest in Türkiye establishment guide.
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. PRO official MPIN form.
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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. NAPR business-registration FAQ.
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; NIA should not simply be relabelled as another country's VAT number. Andorra commercial-company certificate.
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. Economic Activities Office services.
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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. QKB official site.
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. Monaco RCI guidance, IMSEE.
Redovni godišnji finansijski izveštaj, Serbia's regular annual financial report. APR distinguishes this submission from accompanying audit/approval documentation and corrected reports. These differences matter when mapping the annual-close process: one accepted submission does not establish that every required supporting document has been filed. APR financial-report submission categories.
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. Monaco government business information.
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. SARAS regulation.
Sistem elektronskih faktura, Serbia's electronic-invoicing system. SEF is the national platform and associated workflows, distinct from a supplier's accounting software. Implementations need the applicable transaction scope and current technical documents, rather than treating any electronic invoice file as an accepted SEF submission. Serbian Ministry of Finance e-invoice portal.
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. SFS e-Factura guidance.
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. SRC electronic services.
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. TAK service catalogue.
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. Government finance-services catalogue.
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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. PRO authority information.
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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. State Tax Service registration guidance.
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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. HMRC official organization page.
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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. HMRC payroll reporting.
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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. ICO fee guidance.
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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. HMRC Making Tax Digital overview.
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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. HMRC finding a UTR.
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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. JFSC Registry annual confirmation.
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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. Government Jersey import/export procedures.
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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. Monaco CCSS must not be confused with Luxembourg's Centre commun de la sécurité sociale. Monaco social funds.
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. CASS employer portal.
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. Government SMAC service.
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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. TAKS business registration, Vinnuskráin.
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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. Isle of Man VAT registration.
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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. Government EORI guidance, HMRC Northern Ireland/EU goods guidance.
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Opgaaf intracommunautaire prestaties, the Netherlands' intra-Community transactions declaration. It reports relevant cross-border transactions separately from the VAT return. Goods and services may affect reporting frequency differently; the Tax Administration publishes annual explanatory instructions, including a 2026 edition. Tax Administration ICP instructions.
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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. Dutch government legal-structure overview.
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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. SRL and SA also occur elsewhere with local-language expansions; these Moldovan definitions must not replace the legal-form rules of another jurisdiction. ASP business registration.
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. Similar names across countries do not establish the same minimum capital, permitted management, liability exceptions or annual-filing obligations. Monaco judicial-training institute company-form comparison.
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. Net-entreprises DSN identity feedback, North Macedonia Central Registry.
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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. Norwegian Tax Administration reporting and payments.
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. Tax Administration VAT-return API documentation.
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. Sociálna poisťovňa employee registration.
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. A master-data model should preserve the identifier type rather than treating all three as one business number. Slovak government post-registration guidance.
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. TAK official declaration training material.
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. HMRC Northern Ireland/EU goods guidance.
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Researched on 17 October 2026. This glossary defines terms rather than establishing a company's legal obligations, current filing deadlines or any ERP product's support. Official service pages and issuer materials are the primary sources. Local-language names are preserved where useful; English translations explain their meaning rather than replacing the official label.
TAKS, ASAN Imza, TRIB, OPEC, REGSOC, SILTRA, TEBENI and several form identifiers are presented as published names or codes when the available authority material does not establish an acronym expansion. Historical form instructions support the name and purpose only, not current rates, thresholds or submission calendars. Kazakhstan is included as a transcontinental jurisdiction, without making a political classification. Territorial entries describe their own systems and do not imply identical company or tax regimes across the UK, Denmark, Finland and their associated territories.
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