MBS Portal
TERMMerchant Buyer Solution Portal
Online portal environment used for access to Nigeria’s MBS e-invoicing functions, including taxpayer onboarding, invoice operations, invoice validation and signed-invoice verification functions.
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
MCC
TERMMașini de casă și control | Cash Registers and Control Machines
Moldovan cash-register and control-machine term used in the fiscal-device environment and connected with the current ECC / MEV sales-monitoring framework.
MCF
TERMModule de Contrôle de la Facture | Invoice Control Module
Invoice-control module used in Burkina Faso’s certified electronic invoicing architecture to support invoice certification, security and tax-administration control.
MCF
TERMModule de Contrôle de Facturation | Billing Control Module
Type of electronic fiscal device used in the DRC Facture Normalisée framework for invoice control, certification and connection with the tax administration.
MCF
TERMModule de Contrôle de Facturation | Billing Control Module
Billing-control module forming part of Niger’s SECeF architecture and providing security, authentication and control functions for certified-invoice issuance.
MCF
TERMModule de Contrôle de Facturation | Billing Control Module
Control module connected to the invoicing unit or authorised invoicing software in the MECeF architecture to provide security elements, authentication, invoice verification and remote transmission to the tax administration.
MCR
TERMMinistry of Customs and Revenue
Samoan ministry responsible for customs and revenue administration and the institutional environment in which IRS and TIMS operate.
MDEs
TERMMandatory Data Elements
Required invoice-data elements that must be included when GST-registered businesses transmit invoice and credit-note data to IRAS under the GST InvoiceNow Requirement.
MDF-e
TERMManifesto Eletrônico de Documentos Fiscais | Electronic Manifest of Fiscal Documents
Brazilian electronic manifest used to consolidate transport-related fiscal documents for goods movement and logistics control.
MECeF
TERMMachines Électroniques Certifiées de Facturation | Certified Electronic Invoicing Machines
Beninese certified electronic invoicing machines used to issue Factures Normalisées and transmit invoice data to the tax administration’s system.
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.