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

MRA

TERM

Malawi Revenue Authority | Malawi Revenue Authority

Malawi tax authority responsible for domestic tax administration, VAT administration, Electronic Fiscal Devices, the Electronic Tax Invoicing System and digital tax-administration services.
Relevance: Tax Authority, VAT, Fiscalisation, e-Invoicing, Digital Tax ServicesTags / Context: MRA, Malawi Revenue Authority, EFD, EIS, Msonkho OnlinePDF page: 197

MRA e-Invoicing Developer Portal

TERM

MRA e-Invoicing Developer Portal

Developer access environment used in the first implementation phase for EBS software developers and solution providers to register, customise, test and self-certify EBSs for compliance with the MRA e-Invoicing System.
Relevance: e-Invoicing, Developer Portal, EBS ComplianceTags / Context: MRA e-Invoicing Developer Portal, EBS Developer, EBS Solution Provider, self-certificationPDF page: 207

MRA e-Invoicing Portal

TERM

Mauritius Revenue Authority e-Invoicing Portal

MRA portal used by economic operators to register for e-invoicing, onboard compliant EBSs and manage participation in the MRA e-Invoicing System.
Relevance: Digital Tax Services, e-Invoicing, Taxpayer PortalTags / Context: MRA e-Invoicing Portal, e-invoicing onboarding, EBS registration, MRAPDF page: 207

MRA e-Invoicing System

TERM

Mauritius Revenue Authority e-Invoicing System

National MRA e-invoicing and real-time fiscalisation system under which economic operators generate invoices, receipts, credit notes and debit notes through an EBS and fiscalise transaction details with MRA before issuing documents to customers.
Relevance: e-Invoicing, Fiscalisation, Digital Tax ControlTags / Context: MRA e-Invoicing System, real-time fiscalisation, EBS, IFP, fiscalised documentsPDF page: 207

MRA Secure Hub Portal

TERM

MRA Secure Hub Portal

MRA portal used by EBS developers and solution providers to sign up, access technical guidelines, register EBS products, customise, test and self-certify EBS compliance with the MRA e-Invoicing System.
Relevance: Digital Tax Services, e-Invoicing, Developer PortalTags / Context: MRA Secure Hub Portal, EBS developer, EBS solution provider, technical guidelinesPDF page: 207

MRC

TERM

Machine Registration Code

Unique registration code assigned to a Certified Invoicing System and used in EBM transaction data and printed or associated with EBM invoice / receipt information.
Relevance: Fiscalisation, Machine Identifier, EBMTags / Context: MRC, Machine Registration Code, CIS, EBM, RRAPDF page: 266

MSIC Code

TERM

Malaysia Standard Industrial Classification Code

Malaysia-specific 5-digit business-activity classification code used in MyInvois e-Invoice data for taxpayer business-nature and activity identification.
Relevance: e-Invoicing, Business Classification, MyInvois DataTags / Context: MSIC Code, Malaysia Standard Industrial Classification, supplier business activity, MyInvoisPDF page: 199

MSign

TERM

Serviciul guvernamental de semnătură electronică | Government Electronic Signature Service

Moldova government electronic-signature service used for electronic signing in public digital services, including e-Factura-related electronic document processes.
Relevance: Digital Tax Services, Electronic Signature, e-Invoicing SupportTags / Context: MSign, electronic signature, e-Factura, factură fiscală electronicăPDF page: 211

Msonkho Online

TERM

ITAS / Integrated Tax Administration System

MRA online tax-service platform and taxpayer portal operated as the branded online access environment for Malawi’s Integrated Tax Administration System.
Relevance: Digital Tax Services, Taxpayer Portal, Tax AdministrationTags / Context: Msonkho Online, ITAS, MRA, online tax services, taxpayer portalPDF page: 197

MST

TERM

Mã số thuế | Tax Identification Number / Tax Code

Vietnamese taxpayer identification number used to identify taxpayers in tax administration, VAT, electronic invoices, eTax services and invoice lookup processes.
Relevance: Taxpayer Identifier, VAT, e-InvoicingTags / Context: MST, mã số thuế, tax code, taxpayer identification numberPDF page: 341

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.