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
Global Fiscalisation Terminology Reference

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.

Download the GFTR

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

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

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

Medios digitales

TERM

Digital Means

Digital issuance channel regulated by SENIAT for issuing invoices and other fiscal documents under the 2024 digital-issuance framework.
Relevance: e-Invoicing, Digital Issuance, Fiscal DocumentsTags / Context: medios digitales, factura digital, PA SNAT/2024/000102, SENIATPDF page: 338

MEF

TERM

Ministère de l’Économie et des Finances | Ministry of Economy and Finance

Ministry responsible for the public-finance framework under which DGI operates and through which official fiscal reform communications and legal publications are issued.
Relevance: Tax Governance, Public Finance, Legal FrameworkTags / Context: MEF, Ministère de l’Économie et des Finances, DGI, e-FacturationPDF page: 195

Mensaje Hacienda

TERM

Ministry of Finance Message

XML validation message used by the Ministry of Finance to communicate the validation result of an electronic tax document.
Relevance: e-Invoicing, Fiscalisation, Document ControlTags / Context: validation response, accepted XML, rejected XMLPDF page: 94

Mensaje Receptor

TERM

Recipient Message

XML confirmation message used by the recipient to accept, partially accept or reject an electronic tax document.
Relevance: e-Invoicing, Document ControlTags / Context: recipient response, acceptance, rejection, XMLPDF page: 94

Mercurius

TERM

Mercurius

Belgian public-sector electronic mailroom platform used to receive, route and follow up electronic procurement documents, including e-invoices sent to Belgian public entities.
Relevance: e-Invoicing, Digital Tax Infrastructure, Public ProcurementTags / Context: Mercurius, B2G, public procurement, invoice routing, PeppolPDF page: 55

Mervärdesskatt

TERM

Value Added Tax / VAT

Swedish VAT administered by Skatteverket and used in VAT registration, VAT returns, invoice content, tax reporting and VAT identification.
Relevance: VAT, Tax, Invoice ContentTags / Context: mervärdesskatt, moms, VAT, SkatteverketPDF page: 297

Messa in servizio RT

TERM

RT Commissioning

Operational step by which an activated telematic recorder is placed into service for issuing commercial documents and transmitting corrispettivi data.
Relevance: Retail Fiscalisation, Device Lifecycle, RTTags / Context: messa in servizio RT, commissioning, RT lifecyclePDF page: 164

Message Broker

TERM

Message Broker

Intermediary system or service used to route, transmit, receive or mediate electronic invoice, fiscal or reporting messages between parties or platforms.
Relevance: e-Invoicing, Integration, Transmission InfrastructureTags / Context: message broker, intermediary, routing, document exchange, electronic messagingPDF page: 23

Message Level Status / MLS

TERM

Message Level Status

Status message used in the UAE DCTCE eInvoicing flow to confirm or reject eInvoice exchange or Tax Data Document reporting events.
Relevance: e-Invoicing, Status Message, DCTCETags / Context: MLS, Message Level Status, TDD, ASPPDF page: 319

MEV

TERM

Monitorizarea Electronică a Vânzărilor | Electronic Sales Monitoring

Moldovan electronic sales-monitoring system receiving and recording transaction information from cash-register and control equipment connected to the SFS information environment.
Relevance: Fiscalisation, Sales Monitoring, Digital Tax ControlTags / Context: MEV, Monitorizarea Electronică a Vânzărilor, SFS, ECCPDF page: 211

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.