Mark ID
TERMMark ID
Unique Smart Invoice identifier assigned to a validated invoice in the ZRA Smart Invoice environment and used together with the QR code for invoice traceability and verification.
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
Why the GFTR matters
Supporting a common language for global fiscalisation
Different jurisdictions use different terms for similar concepts. The GFTR brings clarity by providing consistent, evidence-based definitions and jurisdictional context — helping governments, tax authorities, businesses and technology providers communicate more effectively.
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Get the latest edition of the Global Fiscalisation Terminology Reference, including all current terms and jurisdictional information.
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Search by GFTR term. Use the jurisdiction selector to narrow the results to a country or jurisdiction.
2,867 terms
Markirovka kodi
TERMМаркировка коди | Marking Code
Product-marking code included for marked goods in fiscal receipt data and transmitted through online cash-register or virtual-cash-register fiscal flows.
Marquage de sécurité
TERMSecurity Marking
Security marking applied to secured invoices, with numbering and taxpayer-identification elements determined under the tax-administration control framework.
Master Data
TERMMaster Data
Reference data identifying parties, taxpayers, branches, establishments, devices, products, tax registrations or other persistent business objects used in fiscal or invoicing processes.
Matična številka
TERMRegistration Number
Slovenian business-registration number assigned to business entities and used in the Slovenian Business Register and administrative identification of legal entities.
Matricola RT
TERMRT Serial Number
Serial number identifying a telematic recorder in the Italian fiscalisation framework.
Matricule fiscal
TERMTax Registration Number
Tunisian tax identification number used to identify taxpayers in tax administration, tax declarations, e-invoicing onboarding and fiscal documentation.
Máy tính tiền
TERMCash Register / POS Cash Register
Cash-register system used to generate electronic invoices in retail and service transactions and connected for electronic transfer of invoice data to the tax authority.
MBIE
TERMMinistry of Business, Innovation and Employment
New Zealand government ministry responsible for the national eInvoicing programme environment and the New Zealand Peppol Authority function.
MBS
TERMMerchant Buyer Solution
Nigeria’s national e-invoicing platform environment used for merchant-buyer electronic invoice generation, validation, exchange, reporting and invoice-verification processes.
Who is it for
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
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.