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

MEV / SRM

TERM

Module d’enregistrement des ventes / Sales Recording Module

Québec sales-recording module used in the previous mandatory-billing architecture and relevant to the transition from MEV / SRM-based operation to certified SEV / SRS designed to communicate with the MEV-WEB / WEB-SRM.
Relevance: Fiscalisation, POS Systems, Digital Tax InfrastructureTags / Context: MEV, SRM, Québec, mandatory billing, transitionPDF page: 79

MEV-WEB / WEB-SRM

TERM

Module d’enregistrement des ventes WEB / WEB Sales Recording Module

Québec online sales-recording infrastructure used by certified SEV / SRS solutions to communicate transaction data to Revenu Québec under mandatory-billing measures.
Relevance: Fiscalisation, Digital Tax Infrastructure, Transaction ReportingTags / Context: MEV-WEB, WEB-SRM, Revenu Québec, transaction transmissionPDF page: 79

MF

TERM

Memoria Fiscal | Fiscal Memory

Fiscal memory of a Venezuelan fiscal machine used to store fiscal information generated by the fiscal machine for fiscal control and verification.
Relevance: Fiscalisation, Fiscal Machine, Device ControlTags / Context: MF, memoria fiscal, máquina fiscal, fiscal memoryPDF page: 338

MF

TERM

Ministerstwo Finansów | Ministry of Finance

Polish ministry responsible for national tax policy, KSeF, JPK structures, fiscal cash-register rules and digital tax-administration policy.
Relevance: Tax Authority, e-Invoicing, Fiscalisation, Digital Tax ServicesTags / Context: MF, Ministerstwo Finansów, KSeF, JPK, CRKPDF page: 249

MF

TERM

Ministerul Finanțelor | Ministry of Finance

Romanian ministry responsible for fiscal policy, national tax digitalisation projects and the legal / administrative framework supporting ANAF electronic reporting systems.
Relevance: Tax Authority, e-Invoicing, e-Reporting, Digital Tax ServicesTags / Context: MF, Ministerul Finanțelor, ANAF, RO e-FacturaPDF page: 258

MFČR

TERM

Ministerstvo financí České republiky | Ministry of Finance of the Czech Republic

Czech ministry responsible for fiscal policy, tax legislation and the prepared EET 2.0 reform area.
Relevance: Ministry, Tax Policy, FiscalisationTags / Context: Ministry of Finance, EET 2.0, tax policyPDF page: 104

MFE

TERM

Módulo Fiscal Eletrônico | Electronic Fiscal Module

State-specific fiscal device model associated with CF-e issuance and retail fiscalisation, notably in Ceará’s electronic fiscal coupon environment.
Relevance: Fiscalisation, Retail Fiscal Document, State-Level DeviceTags / Context: MFE, CF-e, Ceará, retail fiscalisationPDF page: 67

MFE

TERM

Machine à Facturation Électronique | Electronic Invoicing Machine

Electronic invoicing machine required for issuing invoices and transmitting transaction data to OBR under Burundi’s electronic invoicing and fiscal-control framework.
Relevance: Fiscalisation, e-Invoicing, Device ControlTags / Context: MFE, Machine à Facturation Électronique, OBR, EBMS, facture électroniquePDF page: 73

Mijn Belastingdienst Zakelijk

TERM

My Business Tax Administration Portal

Belastingdienst business portal used by entrepreneurs and legal entities for business tax affairs, including VAT return filing and other tax-administration services.
Relevance: Digital Tax Services, Taxpayer Portal, VAT ReportingTags / Context: Mijn Belastingdienst Zakelijk, business portal, VAT return, BelastingdienstPDF page: 222

MIKROeRAČUN

TERM

MIKROeRAČUN

Free Tax Administration application available through ePorezna, enabling eligible users to receive and fiscalise received eRačuni during 2026 and to issue and fiscalise eRačuni from 1 January 2027.
Relevance: e-Invoicing, Software, Digital Tax InfrastructureTags / Context: MIKROeRAČUN, Fiscalisation 2.0, ePorezna, eligible taxpayersPDF page: 97

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.