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

MWST-Pflicht

TERM

Mehrwertsteuerpflicht | VAT Liability / VAT Obligation

Swiss VAT-liability status determining whether a business is required to register and account for VAT under the Swiss VAT framework.
Relevance: VAT, Taxpayer Status, VAT RegistrationTags / Context: MWST-Pflicht, VAT liability, MWST anmelden, ESTVPDF page: 300

MWST-Register

TERM

Mehrwertsteuerregister | VAT Register

Swiss VAT register showing whether an entity is registered for VAT and the status of its VAT obligation, including start and end of VAT liability where available in the UID Register.
Relevance: VAT, Taxpayer Registration, VAT StatusTags / Context: MWST-Register, VAT register, UID-Register, MWST-PflichtPDF page: 300

MXIK

TERM

Mahsulot va xizmatlarning identifikatsiya kodi / Маҳсулот ва хизматларнинг идентификация коди | Product and Service Identification Code

Uzbek product and service identification code used in electronic invoice and fiscal-document environments to classify goods or services for tax-control and reporting purposes.
Relevance: e-Invoicing, Product Classification, VAT ControlTags / Context: MXIK, МХИК, EHF, SoliqOnlinePDF page: 333

My Business Account / Mon dossier d’entreprise

TERM

CRA My Business Account / Mon dossier d’entreprise de l’ARC

Secure Canada Revenue Agency online portal used by business owners to access and manage business tax accounts and services.
Relevance: Digital Tax Infrastructure, Taxpayer ServicesTags / Context: CRA portal, ARC portal, online account, business servicesPDF page: 79

My Compliance Profile

TERM

My Compliance Profile

SARS eFiling functionality used by taxpayers to view tax-compliance status and request Tax Compliance Status.
Relevance: Digital Tax Services, Compliance, SARS eFilingTags / Context: My Compliance Profile, TCS, SARS eFiling, tax compliancePDF page: 287

myDATA

TERM

my Digital Accounting and Tax Application

AADE digital platform for electronic books, invoice-data transmission, revenue and expense classifications, reporting, retrieval and tax-data exchange.
Relevance: e-Reporting, e-Invoicing, Digital Tax InfrastructureTags / Context: myDATA, electronic books, ΑΑΔΕ, classifications, invoice-data transmissionPDF page: 137

myDATAapp

TERM

myDATAapp

AADE mobile application connected with myDATA functions and used as one of the AADE free tools for electronic document transmission workflows.
Relevance: e-Invoicing, e-Reporting, Digital Tax Infrastructure, SoftwareTags / Context: myDATAapp, AADE free tool, mobile application, myDATAPDF page: 137

MyGuichet.lu

TERM

MyGuichet.lu

Luxembourg government digital-service portal used for online administrative procedures, including manual submission channels for compliant B2G electronic invoices and credit notes where the supplier does not use Peppol.
Relevance: B2G e-Invoicing, Digital Government Services, Invoice SubmissionTags / Context: MyGuichet.lu, e-Facturation, B2G, public procurement, electronic invoicePDF page: 194

myID

TERM

myID

Australian digital identity used to access government online services, including tax and business services when linked through RAM.
Relevance: Digital Tax Infrastructure, AuthenticationTags / Context: myID, digital identity, authentication, government servicesPDF page: 41

MyInvois

TERM

MyInvois System

Malaysia’s official e-Invoice validation system operated by IRBM / LHDN for submission, validation, notification, sharing, retrieval, cancellation and rejection of e-Invoices.
Relevance: e-Invoicing, Validation, Digital Tax InfrastructureTags / Context: MyInvois, e-Invoice, IRBM, LHDN, validationPDF page: 200

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.