Moms
TERMValue Added Tax
Danish value added tax applied to taxable supplies of goods and services and relevant to invoicing, bookkeeping, sales registration and tax reporting.
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
Moms
TERMValue Added Tax / VAT
Common Swedish term for VAT, used in tax registration, invoice content, VAT returns and Skatteverket’s VAT guidance.
Momsregistreringsnummer
TERMVAT Registration Number
Swedish VAT registration number used to identify VAT-registered businesses for VAT purposes and invoice documentation.
Monotributo
TERMMonotributo | Simplified Tax Regime for Small Taxpayers
Argentine simplified tax regime for small taxpayers, relevant to electronic invoicing and specific comprobante issuance modalities.
MoR
TERMገቢዎች ሚኒስቴር | Ministry of Revenues
Ethiopian revenue authority responsible for domestic tax administration, VAT administration, taxpayer services, sales-register-machine regulation, eTax services and tax-document verification.
Moussahama’tic
TERMPortail de déclaration et de paiement en ligne MOUSSAHAMA'TIC | Moussahama’tic Online Declaration and Payment Portal
Algerian online portal used for tax declaration and tax-payment services.
MPass
TERMServiciul guvernamental de autentificare și control al accesului | Government Authentication and Access-Control Service
Moldova government authentication and access-control service used to access public electronic services, including tax-related digital services.
mPorezna
TERMmTax Mobile Application
Croatian Tax Administration mobile application used for taxpayer services, including fiscal receipt verification.
MPS
TERMMetapodatkovni servis | Metadata Service
Metadata service in the Fiscalisation 2.0 / eRačun exchange environment used to provide metadata required for electronic invoice delivery, including participant-related routing, capability or service information needed by connected systems and information intermediaries.
MRA
TERMMauritius Revenue Authority | Mauritius Revenue Authority
Mauritius tax authority responsible for tax administration and operation of the national e-Invoicing 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.