MitID
TERMMitID | Danish National eID
Digital identity and login method used for supplier access routes connected with the NemHandel invoice form.
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.
Access the reference
Download the GFTR
Get the latest edition of the Global Fiscalisation Terminology Reference, including all current terms and jurisdictional information.
Search the reference
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
Mitteilung über elektronische Aufzeichnungssysteme
TERMNotification of Electronic Recording Systems
German ELSTER notification process through which reportable electronic recording systems are electronically reported to the tax administration.
MMR
TERMMinisterstvo pro místní rozvoj | Ministry of Regional Development
Czech ministry responsible for public-procurement policy and associated with the National Electronic Tool used in Czech public-procurement and B2G e-invoicing contexts.
Modalidad por Autoimpresor
TERMSelf-Printer Modality
Authorised issuance modality in which the taxpayer uses its own electronic devices to issue fiscal receipts and complementary documents.
Modalidad por Imprenta
TERMPrint-Shop Modality
Authorised issuance modality using preprinted fiscal-document formats produced by a certified print shop registered in the Registro Fiscal de Imprentas.
Modified VAT Invoice
TERMModified VAT Invoice
UK VAT invoice format used for retail transactions above the less-detailed invoice threshold where VAT-inclusive line values are shown together with VAT-rate and VAT-amount information.
MOF
TERMMinistry of Finance
Common English acronym for Kuwait’s Ministry of Finance, the authority responsible for tax electronic services, corporate tax services, tax certificates and DMTT registration.
MoF
TERMსაქართველოს ფინანსთა სამინისტრო | Ministry of Finance of Georgia
English acronym-style reference for the Ministry of Finance of Georgia, under which the Revenue Service operates.
MOJE daně
TERMMy Taxes
Czech Financial Administration tax portal used to manage tax obligations online, including access to electronic forms, electronic submissions and DIS+ services.
MOJE EET
TERMMy EET
Planned taxpayer application announced in the EET 2.0 preparation timeline for electronic records-of-sales functions.
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.