Flagship reference

Global Fiscalisation Terminology Reference

A common language for fiscalisation, digital tax control, e-invoicing and e-reporting — built to make cross-jurisdiction discussion clearer and more precise.

144Jurisdictions

2867Terms

V1/2026Latest edition

Search the GFTR

Why the GFTR matters

Supporting a common language for global fiscalisation

Different jurisdictions use different terms for similar concepts. The GFTR brings clarity by providing consistent, evidence-based definitions and jurisdictional context — helping governments, tax authorities, businesses and technology providers communicate more effectively.

Access the reference

Download the GFTR

Get the latest edition of the Global Fiscalisation Terminology Reference, including all current terms and jurisdictional information.

Download GFTR (V1/2026)

Citation

Mészöly, I. (2026). Global Fiscalisation Terminology Reference (GFTR), V1/2026. Available at: fiscalisations.com/gftr

Format

PDF | 143 jurisdictions | 2,877 terms | Open access

Search the reference

Find terms, definitions and jurisdictional usage

Search by GFTR term. Use the jurisdiction selector to narrow the results to a country or jurisdiction.

2,867 terms

Machine à facturation électronique / MFE

TERM

Electronic Invoicing Machine

Electronic invoicing machine used in the implementation of the standardised-invoice reform, supporting compliant invoice issuance and fiscal-data processing.

Relevance: Fiscalisation, e-Invoicing, Device ControlTags / Context: MFE, Machine à facturation électronique, FNE, DGIDPDF page: 255

Machine Registration Code

TERM

Machine Registration Code

Machine or system registration code appearing as part of the security and identification features of an E-VAT invoice or receipt.

Relevance: Fiscalisation, Device Identification, Document ControlTags / Context: machine registration code, E-VAT, receipt, certified invoicePDF page: 136

Machines électroniques de facturation

TERM

Electronic Invoicing Machines

Authorised electronic machines that taxable persons may use for electronic invoicing where permitted under Senegal’s electronic-invoicing framework.

Relevance: e-Invoicing, Fiscal Device, Authorised Invoicing ToolTags / Context: machines électroniques de facturation, autorisation, facturation électroniquePDF page: 272

Machines fiscales de contrôle des données de vente au comptant

TERM

Fiscal Machines for Controlling Cash-Sales Data

Fiscal machines required for controlling cash-sales data in points of sale covered by the secured-invoice and cash-register control framework.

Relevance: Fiscalisation, Device Control, Cash-Sales MonitoringTags / Context: machines fiscales, vente au comptant, facture sécurisée, DGIDPDF page: 255

Mali Mühür

TERM

Financial Seal

Electronic certificate / seal used by legal entities for authentication and signing in Turkish electronic tax-document systems, including e-Fatura and e-Arşiv portal access.

Relevance: e-Invoicing, Authentication, Electronic SealTags / Context: mali mühür, e-Fatura, e-Arşiv Portalı, GİBPDF page: 318

Mano VMI

TERM

My VMI

VMI taxpayer self-service environment used for taxpayer communication, service requests and access to VMI electronic services.

Relevance: Digital Tax Services, Taxpayer Portal, Tax AdministrationTags / Context: Mano VMI, taxpayer portal, VMI, e-servicesPDF page: 192

manual fiscal receipt book

TERM

Manual Fiscal Receipt Book

MTCA-supplied manual fiscal receipt book used for issuing fiscal receipts, including where a fiscal cash register is unavailable or where manual fiscal receipts are required.

Relevance: Fiscalisation, Manual Receipt, VAT DocumentationTags / Context: manual fiscal receipt book, MTCA, fiscal receipt, VAT ActPDF page: 203

Máquina Fiscal

TERM

Fiscal Machine

Fiscal device used under Venezuela’s fiscal-document regime for issuing invoices and other fiscal documents by taxpayers required to use fiscal machines.

Relevance: Fiscalisation, Retail Transaction Reporting, Device ControlTags / Context: máquina fiscal, fiscal machine, fiscal printer, fiscal cash register, SENIATPDF page: 338

Máquinas fiscais

TERM

Fiscal Machines

Mozambique fiscal-machine framework covering approved fiscal devices used for fiscal recording, fiscal-document issuance and tax-control communication with the Tax Authority.

Relevance: Fiscalisation, Fiscal Devices, Retail Tax ControlTags / Context: máquinas fiscais, fiscal machine, AT, fiscal-device regulationPDF page: 219

Marangatu

TERM

Sistema de Gestión Tributaria Marangatu | Marangatu Tax Management System

Paraguay tax-management system used in DNIT taxpayer processes, including procedures linked with electronic invoicing and electronic signature certificate requests.

Relevance: Digital Tax Services, Taxpayer Management, e-Invoicing SupportTags / Context: Marangatu, Sistema de Gestión Tributaria Marangatu, DNIT, CCFEPDF page: 242

← Previous 1 … 130 131 132 133 134 … 287 Next →

Who is it for

Governments & tax authorities

Useful for teams shaping fiscal policy, compliance architecture and regulatory communication.

Technology providers

Supports shared interpretation across product, compliance, implementation and commercial teams.

Researchers & analysts

Provides a reference point for comparative work, evidence synthesis and terminology alignment.

Associations & advisers

Helps explain country-specific language and reduce ambiguity in cross-border discussions.

How the GFTR supports work

Stronger cross-jurisdiction dialogue

Supports consistent understanding across different regulatory frameworks.

Better policy and implementation

Helps align discussions between governments, tax authorities and the private sector.

Practical, evidence-based definitions

Built from real-world systems and authoritative sources across jurisdictions.

A living reference

Regularly updated to reflect ongoing regulatory developments and emerging practices.