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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

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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.

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Download the GFTR

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

Download GFTR (V1/2026)

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

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

MTA

TERM

Maksu- ja Tolliamet | Estonian Tax and Customs Board

Estonian tax and customs authority responsible for tax administration, VAT reporting and the e-MTA digital tax environment.

Relevance: Tax Authority, Digital Tax Infrastructure, VAT ReportingTags / Context: MTA, e-MTA, KMD, KMD INF, VAT reportingPDF page: 118

MTCA

TERM

Malta Tax and Customs Administration

Maltese tax and customs authority responsible for VAT administration, fiscal-receipt rules, tax services and the study of future e-invoicing and digital real-time reporting.

Relevance: Tax Authority, VAT, Fiscalisation, Digital Tax ServicesTags / Context: MTCA, Malta Tax and Customs Administration, VAT, fiscal receipt, e-Invoicing and DRRPDF page: 203

MTD for VAT

TERM

Making Tax Digital for VAT

HMRC digital VAT regime under which VAT-registered businesses keep VAT records digitally and submit VAT returns using functional compatible software.

Relevance: VAT, e-Reporting, Digital RecordkeepingTags / Context: MTD for VAT, Making Tax Digital, compatible software, digital VAT recordsPDF page: 327

MTD-Compatible Software

TERM

Making Tax Digital-Compatible Software

Software capable of keeping digital VAT records and communicating with HMRC’s Making Tax Digital VAT services for VAT return submission.

Relevance: VAT, e-Reporting, Software ComplianceTags / Context: compatible software, MTD, VAT return, HMRC APIPDF page: 327

Multi Supplier Framework Agreement

TERM

Multi Supplier Framework Agreement for the provision of Peppol networking and eInvoicing Systems and Services to the Irish Public Sector

Ireland-specific OGP framework agreement established to provide Irish public-sector bodies with access to e-invoicing systems, network services and implementation support.

Relevance: Public Procurement, e-Invoicing, Service ProcurementTags / Context: Multi Supplier Framework Agreement, OGP, eInvoicing FrameworkPDF page: 158

Műszerész

TERM

Authorised Technician

Technician role involved in online cash-register servicing, commissioning, re-personalisation and device-lifecycle actions.

Relevance: Fiscalisation, Device Service, Online Cash RegisterTags / Context: műszerész, authorised technician, AEEPDF page: 150

MVA

TERM

Merverdiavgift | Value Added Tax

Norwegian VAT term used in tax administration, VAT returns, accounting records and invoice-related contexts.

Relevance: VAT, Tax Administration, Invoice TerminologyTags / Context: MVA, merverdiavgift, VAT, SkatteetatenPDF page: 232

MWST

TERM

Mehrwertsteuer | Value Added Tax / VAT

Swiss VAT administered by the FTA and applied as a federal consumption tax, with registration, return filing, payment and VAT-number administration handled through FTA processes.

Relevance: VAT, Tax, Invoice ContentTags / Context: MWST, Mehrwertsteuer, VAT, ESTV, FTAPDF page: 299

MWST-Jahresabstimmung

TERM

VAT Annual Reconciliation

Swiss VAT annual reconciliation process in which the taxable person reconciles submitted VAT settlements with the VAT annual accounts and corrects identified deficiencies.

Relevance: VAT Filing, Annual Reconciliation, VAT CorrectionTags / Context: MWST-Jahresabstimmung, annual reconciliation, MWST-Abrechnung, ESTVPDF page: 299

MWST-Nummer

TERM

Mehrwertsteuernummer | VAT Number

Swiss VAT number used to identify VAT-registered businesses. The Swiss UID is used as the official VAT number with the suffix MWST where the business is entered in the VAT register.

Relevance: VAT, Taxpayer Identifier, Invoice ContentTags / Context: MWST-Nummer, VAT number, UID, CHE, MWSTPDF page: 299

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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.