Verified sources behind country guidance

Reference

AF_MOF_VAT_LAW

Verified

2026-07-19

Supports: The Ministry-hosted VAT Law article 20 specifies a regulated VAT invoice title; both parties' names, addresses and TINs; unique serial and date; supply description, quantity or services and supply date; consideration; and VAT. Do not use this regulated output until current commencement and amendment status are confirmed. Current implementation, retention and electronic-system boundaries have not been confirmed from post-2021 official material. This local document makes no compliance claim.

Reference

AX_VERO_INVOICE_REQUIREMENTS

Verified

2026-07-19

Supports: Use the Finnish Tax Administration's VAT-invoice particulars where Finnish VAT law expressly applies. For Åland tax-border movements, separately show the import-VAT and exemption information required by the authority rather than presenting Åland as ordinary EU VAT territory. Retain invoices and the supporting authenticity, integrity and legibility evidence for six years under the reviewed VAT-invoice guidance, subject to longer transaction-specific requirements. Electronic invoices require recipient consent and must preserve authenticity, integrity and legibility. This browser-local document is not an import declaration and does not cross the Åland tax border or report to an authority.

Reference

AX_VERO_TAX_BORDER

Verified

2026-07-19

Supports: Use the Finnish Tax Administration's VAT-invoice particulars where Finnish VAT law expressly applies. For Åland tax-border movements, separately show the import-VAT and exemption information required by the authority rather than presenting Åland as ordinary EU VAT territory. Electronic invoices require recipient consent and must preserve authenticity, integrity and legibility. This browser-local document is not an import declaration and does not cross the Åland tax border or report to an authority.

Reference

AL_GDT_VAT_INVOICE_CONTEXT

Verified

2026-07-18

Supports: Albania's General Directorate of Taxation says the Minister of Finance approves the VAT tax-invoice form and content. Its fiscalization guidance describes electronic invoices, correction invoices linked to the original invoice's reference number and reporting to the Tax Administration for fiscalization. The authority's Self-Care documentation identifies the taxpayer with NIPT, and says electronic-invoice issue requires access to the Central Invoice Platform through e-Albania credentials. This local preview does not validate NIPT, create or link a correction invoice, access the Central Invoice Platform or Self-Care, fiscalize or report an invoice, generate authority documents, submit VAT, or determine VAT/exemption and transaction-specific treatment.

Reference

AL_GDT_FISCALIZATION_FAQ

Verified

2026-07-18

Supports: Albania's General Directorate of Taxation says the Minister of Finance approves the VAT tax-invoice form and content. Its fiscalization guidance describes electronic invoices, correction invoices linked to the original invoice's reference number and reporting to the Tax Administration for fiscalization. The authority's Self-Care documentation identifies the taxpayer with NIPT, and says electronic-invoice issue requires access to the Central Invoice Platform through e-Albania credentials. This local preview does not validate NIPT, create or link a correction invoice, access the Central Invoice Platform or Self-Care, fiscalize or report an invoice, generate authority documents, submit VAT, or determine VAT/exemption and transaction-specific treatment.

Reference

AL_GDT_EINVOICE_ISSUANCE

Verified

2026-07-18

Supports: Albania's General Directorate of Taxation says the Minister of Finance approves the VAT tax-invoice form and content. Its fiscalization guidance describes electronic invoices, correction invoices linked to the original invoice's reference number and reporting to the Tax Administration for fiscalization. The authority's Self-Care documentation identifies the taxpayer with NIPT, and says electronic-invoice issue requires access to the Central Invoice Platform through e-Albania credentials. This local preview does not validate NIPT, create or link a correction invoice, access the Central Invoice Platform or Self-Care, fiscalize or report an invoice, generate authority documents, submit VAT, or determine VAT/exemption and transaction-specific treatment.

Reference

AL_GDT_SELFCARE_NIPT

Verified

2026-07-18

Supports: Albania's General Directorate of Taxation says the Minister of Finance approves the VAT tax-invoice form and content. Its fiscalization guidance describes electronic invoices, correction invoices linked to the original invoice's reference number and reporting to the Tax Administration for fiscalization. The authority's Self-Care documentation identifies the taxpayer with NIPT, and says electronic-invoice issue requires access to the Central Invoice Platform through e-Albania credentials. This local preview does not validate NIPT, create or link a correction invoice, access the Central Invoice Platform or Self-Care, fiscalize or report an invoice, generate authority documents, submit VAT, or determine VAT/exemption and transaction-specific treatment.

Reference

DZ_MF_VAT_DOCUMENTARY_REQUIREMENTS

Verified

2026-07-18

Supports: Algeria Ministry of Finance journal material records supplier tax ID, name or business name, address, commercial-registration number, invoice date/reference, purchase or service amount and deductible VAT in the supporting documentation for VAT deduction. This local preview does not validate tax or trade-register IDs, classify taxpayers, or decide VAT, exemption, invoice-issuance, e-invoicing, or transaction-specific requirements.

Reference

AD_GOV_INVOICE_FIELDS

Verified

2026-07-19

Supports: For an Andorran complete invoice used to support an IGI deduction, the Government guidance lists the number and series, issue date, different transaction date when applicable, full issuer and recipient names and addresses, both tax-registration or foreign identification numbers, transaction description, taxable base, rate, IGI amount, total, and the legal basis for non-taxation when applicable. Simplified invoices and tickets have reduced field sets.

Reference

AD_GOV_EINVOICE_REGULATION

Verified

2026-07-19

Supports: Andorra's current consolidated invoicing regulation permits private-sector electronic invoicing with recipient acceptance and authenticity/integrity safeguards, while government suppliers use the government portal. This browser document is not submitted through that portal and does not by itself satisfy a regulated exchange workflow.

Reference

AD_PORTAL_INVOICE_REG_2024

Verified

2026-07-19

Supports: Andorra's current consolidated invoicing regulation permits private-sector electronic invoicing with recipient acceptance and authenticity/integrity safeguards, while government suppliers use the government portal. This browser document is not submitted through that portal and does not by itself satisfy a regulated exchange workflow.

Reference

AD_PORTAL_TAX_BASES

Verified

2026-07-19

Supports: IGI invoices are retained through the applicable tax-prescription period, whose general period is three years. Companies separately retain accounting records and supporting documents for six years after approval of the accounts; use the longer six-year business-record period without mislabelling it as the tax-prescription period.

Reference

AD_PORTAL_IGI

Verified

2026-07-19

Supports: IGI invoices are retained through the applicable tax-prescription period, whose general period is three years. Companies separately retain accounting records and supporting documents for six years after approval of the accounts; use the longer six-year business-record period without mislabelling it as the tax-prescription period.

Reference

AD_PORTAL_COMPANY_RETENTION

Verified

2026-07-19

Supports: IGI invoices are retained through the applicable tax-prescription period, whose general period is three years. Companies separately retain accounting records and supporting documents for six years after approval of the accounts; use the longer six-year business-record period without mislabelling it as the tax-prescription period.

Reference

AO_AGT_EINVOICING_PORTAL

Verified

2026-07-18

Supports: Angola's General Tax Administration (AGT) says IVA is charged to customers through the issued invoice. Its electronic-invoicing portal states that from 1 January 2026 taxpayers in scope issue electronic invoices through the taxpayer portal or AGT-certified invoicing software authorised for real-time communication with AGT, with phased extension to general and simplified IVA regimes. The AGT technical documentation identifies the domestic buyer's NIF and tax codes. This local preview does not validate NIFs, determine e-invoice mandate applicability, use an AGT-certified system or taxpayer portal, create the authority schema, communicate in real time, obtain AGT acceptance, submit returns/payments, or determine IVA/exemption and transaction-specific treatment.

Reference

AO_AGT_EINVOICING_TECHNICAL_DOCS

Verified

2026-07-18

Supports: Angola's General Tax Administration (AGT) says IVA is charged to customers through the issued invoice. Its electronic-invoicing portal states that from 1 January 2026 taxpayers in scope issue electronic invoices through the taxpayer portal or AGT-certified invoicing software authorised for real-time communication with AGT, with phased extension to general and simplified IVA regimes. The AGT technical documentation identifies the domestic buyer's NIF and tax codes. This local preview does not validate NIFs, determine e-invoice mandate applicability, use an AGT-certified system or taxpayer portal, create the authority schema, communicate in real time, obtain AGT acceptance, submit returns/payments, or determine IVA/exemption and transaction-specific treatment.

Reference

AO_AGT_IVA_INVOICE_CONTEXT

Verified

2026-07-18

Supports: Angola's General Tax Administration (AGT) says IVA is charged to customers through the issued invoice. Its electronic-invoicing portal states that from 1 January 2026 taxpayers in scope issue electronic invoices through the taxpayer portal or AGT-certified invoicing software authorised for real-time communication with AGT, with phased extension to general and simplified IVA regimes. The AGT technical documentation identifies the domestic buyer's NIF and tax codes. This local preview does not validate NIFs, determine e-invoice mandate applicability, use an AGT-certified system or taxpayer portal, create the authority schema, communicate in real time, obtain AGT acceptance, submit returns/payments, or determine IVA/exemption and transaction-specific treatment.

Reference

AI_IRD_GST_ACT

Verified

2026-07-19

Supports: For an Anguilla GST tax invoice, show the regulated title; supplier name, address and GST number; registered recipient details when required; serial number and date; description and quantity; and the XCD tax base, rate, GST amount and tax-inclusive total. Apply the statutory small-sale receipt boundary separately.

Reference

AI_IRD_GST_GUIDE

Verified

2026-07-19

Supports: Keep GST invoices, credit and debit notes, customs documents and accounting records in Anguilla, in English and with XCD monetary records, for seven years.

Reference

AI_IRD_TAXPAYER_RIGHTS

Verified

2026-07-19

Supports: Keep GST invoices, credit and debit notes, customs documents and accounting records in Anguilla, in English and with XCD monetary records, for seven years.

Reference

AI_IRD_POS

Verified

2026-07-19

Supports: Retailers subject to Anguilla's programmed point-of-sale requirements must use the applicable POS process. A browser-generated PDF is not a programmed fiscal POS receipt and is not represented as one.

Reference

AG_ABST_ACT

Verified

2026-07-19

Supports: A registered supplier issues an original ABST invoice to a registered recipient. Cash consideration not over XCD 50 may use a sales receipt; an unregistered recipient receives a sales receipt and must not receive an ABST invoice. The Act delegates invoice and receipt particulars to Regulations. Complete current particulars, retention and electronic boundaries remain unimplemented.

Reference

AG_IRD_ABST

Verified

2026-07-19

Supports: The Act delegates invoice and receipt particulars to Regulations. Complete current particulars, retention and electronic boundaries remain unimplemented.

Reference

AR_ARCA_GENERAL_RECEIPTS

Verified

2026-07-19

Supports: The applicable Argentine comprobante class and transaction determine the final layout. General Resolution 1415 Annex II requires core issuer and document data including legal name, business address, CUIT, tax status, consecutive numbering and the other recipient, transaction and IVA particulars prescribed for classes A, B, C or E. ARCA's current guidance directs issuers to that annex and distinguishes invoices from receipts, remittances, estimates and work orders.

Reference

AR_ARCA_EINVOICE

Verified

2026-07-19

Supports: Argentina's ARCA electronic invoice is a digital legally equivalent invoice operated through authorised electronic-comprobante channels. The authority identifies invoice, receipt, credit-note and debit-note classes, buyer identity conditions, and electronic authorisation (CAE) workflows. This generator neither requests CAE nor transmits an authorised electronic comprobante.

Reference

AR_ARCA_INVOICE_DATA

Verified

2026-07-19

Supports: Argentina's ARCA electronic invoice is a digital legally equivalent invoice operated through authorised electronic-comprobante channels. The authority identifies invoice, receipt, credit-note and debit-note classes, buyer identity conditions, and electronic authorisation (CAE) workflows. This generator neither requests CAE nor transmits an authorised electronic comprobante.

Reference

AR_RG_4291_CURRENT

Verified

2026-07-19

Supports: Argentina's ARCA electronic invoice is a digital legally equivalent invoice operated through authorised electronic-comprobante channels. The authority identifies invoice, receipt, credit-note and debit-note classes, buyer identity conditions, and electronic authorisation (CAE) workflows. This generator neither requests CAE nor transmits an authorised electronic comprobante. An electronic comprobante has no fiscal effect against third parties until ARCA grants a CAE. The electronic document made available to the customer must contain the CAE, comprobante-type code, issue date, and the other applicable data required by the invoicing regime.

Reference

AR_RG_5866_2026

Verified

2026-07-19

Supports: Resolution 5866/2026 amended the general invoice regime from 1 July 2026 and phases additional sector obligations through March 2027. Applicability depends on issuer, operation and effective date; this generator does not make that determination.

Reference

AR_RG_1415_CURRENT

Verified

2026-07-19

Supports: The applicable Argentine comprobante class and transaction determine the final layout. General Resolution 1415 Annex II requires core issuer and document data including legal name, business address, CUIT, tax status, consecutive numbering and the other recipient, transaction and IVA particulars prescribed for classes A, B, C or E. ARCA's current guidance directs issuers to that annex and distinguishes invoices from receipts, remittances, estimates and work orders. General Resolution 1415 requires issued and received comprobantes and related registers to be archived under the federal tax-procedure retention rule. Separately, Civil and Commercial Code article 328 establishes a ten-year baseline for accounting books, records and supporting documentation unless a special law requires longer; document-specific exceptions can differ.

Reference

AR_CIVIL_CODE_RETENTION

Verified

2026-07-19

Supports: General Resolution 1415 requires issued and received comprobantes and related registers to be archived under the federal tax-procedure retention rule. Separately, Civil and Commercial Code article 328 establishes a ten-year baseline for accounting books, records and supporting documentation unless a special law requires longer; document-specific exceptions can differ.

Reference

AM_SRC_EINVOICING

Verified

2026-07-18

Supports: Armenia's State Revenue Committee says its E-Invoicing system has operated since 1 June 2023 and allows electronic accounting documents to be issued, adjusted, received, invalidated, cancelled, deleted and signed; it also provides serial-number validity lookup. The Committee says a taxpayer's TIN is its unique identifier and separately records electronic-ledger context for VAT-paying organisations and sole proprietors. This local preview does not validate a TIN or electronic-invoice serial number, access or integrate with File Online, issue/adjust/sign/invalidate/cancel an electronic accounting document, maintain an electronic ledger, submit or pay VAT, or determine VAT/exemption and transaction-specific treatment.

Reference

AM_SRC_TIN_IDENTIFIER

Verified

2026-07-18

Supports: Armenia's State Revenue Committee says its E-Invoicing system has operated since 1 June 2023 and allows electronic accounting documents to be issued, adjusted, received, invalidated, cancelled, deleted and signed; it also provides serial-number validity lookup. The Committee says a taxpayer's TIN is its unique identifier and separately records electronic-ledger context for VAT-paying organisations and sole proprietors. This local preview does not validate a TIN or electronic-invoice serial number, access or integrate with File Online, issue/adjust/sign/invalidate/cancel an electronic accounting document, maintain an electronic ledger, submit or pay VAT, or determine VAT/exemption and transaction-specific treatment.

Reference

AM_SRC_ELECTRONIC_LEDGER

Verified

2026-07-18

Supports: Armenia's State Revenue Committee says its E-Invoicing system has operated since 1 June 2023 and allows electronic accounting documents to be issued, adjusted, received, invalidated, cancelled, deleted and signed; it also provides serial-number validity lookup. The Committee says a taxpayer's TIN is its unique identifier and separately records electronic-ledger context for VAT-paying organisations and sole proprietors. This local preview does not validate a TIN or electronic-invoice serial number, access or integrate with File Online, issue/adjust/sign/invalidate/cancel an electronic accounting document, maintain an electronic ledger, submit or pay VAT, or determine VAT/exemption and transaction-specific treatment.

Reference

AU_ATO_GST

Verified

2026-07-12

Supports: For an Australian GST tax invoice, show the supplier identity and ABN and the applicable invoice particulars. The ATO applies different information tiers at or below and above A$1,000, and the recipient identity is required for the higher-value tier.

Reference

AU_ABR_FORMAT

Verified

2026-07-14

Reference

AU_ATO_GST_RECORDS

Verified

2026-07-20

Supports: Keep GST records for five years from when the record was prepared or obtained, or the transaction was completed, whichever is later; longer rules can apply in specified cases.

Reference

AU_ATO_EINVOICING

Verified

2026-07-20

Supports: ATO eInvoicing uses the Peppol network and is different from emailing a PDF. This generator produces a human-readable document only; it does not create or transmit a Peppol eInvoice. Electronic records remain subject to the same preservation and accessibility requirements as paper records.

Reference

AU_ATO_ELECTRONIC_RECORDS

Verified

2026-07-20

Supports: ATO eInvoicing uses the Peppol network and is different from emailing a PDF. This generator produces a human-readable document only; it does not create or transmit a Peppol eInvoice. Electronic records remain subject to the same preservation and accessibility requirements as paper records.

Reference

AT_USP_INVOICE_FORM_REQUIREMENTS

Verified

2026-07-18

Supports: An Austrian VAT invoice includes goods quantity and customary description or the nature and extent of services, supply date or period, net consideration and tax rate, tax amount labelled as VAT, issue date, a continuous invoice number, and the supplier's UID. Supplier and recipient name/address plus a detailed supply description should be present for input-tax certainty.

Reference

AT_USP_INVOICE

Verified

2026-07-20

Supports: Invoice copies and accounting records are generally retained for seven years; longer twelve- or twenty-two-year periods can apply to specified property records. Austria treats an electronic invoice as equal to paper with recipient acceptance and authenticity, integrity and legibility controls. Structured e-invoices are mandatory for supplies to federal agencies, while other public entities can differ. This generator does not submit to e-Rechnung.gv.at.

Reference

AT_USP_RECORD_RETENTION

Verified

2026-07-20

Supports: Invoice copies and accounting records are generally retained for seven years; longer twelve- or twenty-two-year periods can apply to specified property records.

Reference

AZ_STS_EINVOICING

Verified

2026-07-18

Supports: Azerbaijan State Tax Service provides online and offline electronic tax-invoice workflows. Its eFP system supports preparing invoices offline; signed packages are uploaded through the Internet Tax Administration, where invoices receive serial and number values. The authority also publishes XML format information for internal-system automation. This local preview cannot authenticate with an enhanced signature, create a signed package, upload it, receive tax-system numbering, or transmit an EVHF.

Reference

AZ_STS_ETAX_INVOICE

Verified

2026-07-18

Supports: Azerbaijan State Tax Service provides online and offline electronic tax-invoice workflows. Its eFP system supports preparing invoices offline; signed packages are uploaded through the Internet Tax Administration, where invoices receive serial and number values. The authority also publishes XML format information for internal-system automation. This local preview cannot authenticate with an enhanced signature, create a signed package, upload it, receive tax-system numbering, or transmit an EVHF.

Reference

BS_DIR_GENERAL_VAT_GUIDE

Verified

2026-07-19

Supports: A Bahamas VAT invoice must prominently identify itself as a VAT or tax invoice and show the supplier's TIN, name and address; serial number; recipient registrant's TIN, name and address; invoice and, when different, supply date; service description and value; discount information; item-level VAT-exclusive unit price, quantity or service extent, VAT rate and VAT-exclusive total; total VAT; and VAT-inclusive amount payable. Zero-rated or exempt lines need clear treatment.

Reference

BS_DIR_INVOICE_GUIDANCE

Verified

2026-07-19

Supports: A Bahamas VAT invoice must prominently identify itself as a VAT or tax invoice and show the supplier's TIN, name and address; serial number; recipient registrant's TIN, name and address; invoice and, when different, supply date; service description and value; discount information; item-level VAT-exclusive unit price, quantity or service extent, VAT rate and VAT-exclusive total; total VAT; and VAT-inclusive amount payable. Zero-rated or exempt lines need clear treatment. Only a VAT-registered supplier may issue a VAT invoice. Show the supplier TIN; a VAT invoice to a registered recipient also identifies the recipient by TIN, name and address. A non-registrant must not charge VAT or issue a VAT invoice.

Reference

BS_VAT_ACT_2024

Verified

2026-07-19

Supports: Maintain reliable VAT accounting records in The Bahamas, in English, for five years after the relevant tax period for a registrant or taxable transaction for another liable person. Earlier disposal requires written permission from the Comptroller.

Reference

BS_DIR_VAT_FAQ

Verified

2026-07-19

Supports: Only a VAT-registered supplier may issue a VAT invoice. Show the supplier TIN; a VAT invoice to a registered recipient also identifies the recipient by TIN, name and address. A non-registrant must not charge VAT or issue a VAT invoice. Bahamas VAT registration, returns and account management operate through the authority's online service. This browser-local printable invoice neither registers the issuer, files a VAT return, pays VAT, verifies a TIN nor receives authority validation.

Reference

BH_NBR_VAT_INVOICE_FAQ

Verified

2026-07-18

Supports: Bahrain NBR VAT guidance requires a VAT invoice/tax invoice label, supplier VAT details, customer details, issue/supply date, sequential number, supply description and quantity, BHD value, VAT rate/amount and total. This local preview does not verify VAT registration or decide exemption, margin-scheme, reverse-charge or transaction-specific treatment.

Reference

BD_NBR_VAT_INVOICE_FAQ

Verified

2026-07-18

Supports: Bangladesh NBR identifies VAT-6.3 as the tax invoice. Its FAQ lists purchaser name, invoice number, seller BIN, purchaser BIN where applicable, supply details, quantity, value and tax involved. For covered businesses using NBR-approved EFD/SDC/PKI POS, the NBR notice describes a VAT Smart Challan with QR code and digital signature. This local preview does not verify a BIN, determine VAT registration/sector obligations, or issue an NBR-approved fiscal document.

Reference

BD_NBR_EFD_SDC_NOTICE

Verified

2026-07-18

Supports: Bangladesh NBR identifies VAT-6.3 as the tax invoice. Its FAQ lists purchaser name, invoice number, seller BIN, purchaser BIN where applicable, supply details, quantity, value and tax involved. For covered businesses using NBR-approved EFD/SDC/PKI POS, the NBR notice describes a VAT Smart Challan with QR code and digital signature. This local preview does not verify a BIN, determine VAT registration/sector obligations, or issue an NBR-approved fiscal document.

Reference

BB_VAT_REGULATIONS_INVOICE

Verified

2026-07-19

Supports: When a Barbados VAT tax invoice is required, it must conspicuously say ‘tax invoice’ and show a serial number, issue date, supplier name or trading name, address and registration number, recipient name and address, goods or services description and quantity, consideration excluding tax, supply value when different, and the applicable tax rate and amount for each category.

Reference

BB_BRA_TIN_NOTICE

Verified

2026-07-19

Supports: Barbados Revenue Authority instructs VAT registrants to use the business's TAMIS Taxpayer Identification Number in place of the former VAT registration number and show it on quotations, invoices and receipts.

Reference

BB_VAT_ACT_RECORDS

Verified

2026-07-19

Supports: VAT records and books must generally be retained for seven years after the end of the year to which they relate. Electronic records must be retrievable and readily accessible; objections, appeals or a Comptroller demand can extend retention, while earlier disposal needs written permission.

Reference

BB_BRA_TAMIS

Verified

2026-07-19

Supports: BRA's TAMIS service supports electronic tax-return filing and payment. This browser-local printable document does not file a VAT return, pay a tax liability, access a BRA tax account, or obtain authority validation.

Reference

BY_MNS_ESCHF

Verified

2026-07-19

Supports: The Ministry states that the electronic VAT invoice (ЭСЧФ) is mandatory for VAT payers and is created and sent through its portal. A Formnivo PDF is not an ЭСЧФ and is not transmitted to that portal.

Reference

BY_MNS_ESCHF_DOCS

Verified

2026-07-19

Supports: Current fields, retention, exceptions and the transition between the listed 2025 and 2026 instruments require instrument-level extraction before regulated output is implemented.

Reference

BY_MNS_VAT

Verified

2026-07-19

Supports: The Ministry states that the electronic VAT invoice (ЭСЧФ) is mandatory for VAT payers and is created and sent through its portal. A Formnivo PDF is not an ЭСЧФ and is not transmitted to that portal.

Reference

BE_FPS_ACCOUNTING_INVOICING

Verified

2026-07-19

Supports: Belgium's FPS Finance says a VAT invoice is generally required for professional supplies to a VAT-taxable person or a non-taxable legal person, with listed transaction and sector exceptions. Private-use consumer supplies generally use the revenue ledger instead unless a specific invoicing or receipt rule applies. For a Belgian VAT invoice in scope, capture the sequential invoice number and date, supply or payment date where different, supplier and customer identity/address and applicable VAT identifiers, quantity and nature of goods or extent and nature of services, unit price, discounts, taxable amount by rate or exemption, VAT rate and VAT amount, and any applicable exemption, reverse-charge, cash-accounting or margin-scheme wording. Transaction-specific simplifications and exceptions still require confirmation. Belgian VAT invoices, copies, accounting books and supporting documents are generally retained for ten years, counted from 1 January following the relevant closure or document-issue year. Special regimes or proceedings can alter the practical period.

Reference

BE_EU_VAT_DIRECTIVE_ART_226

Verified

2026-07-19

Supports: For a Belgian VAT invoice in scope, capture the sequential invoice number and date, supply or payment date where different, supplier and customer identity/address and applicable VAT identifiers, quantity and nature of goods or extent and nature of services, unit price, discounts, taxable amount by rate or exemption, VAT rate and VAT amount, and any applicable exemption, reverse-charge, cash-accounting or margin-scheme wording. Transaction-specific simplifications and exceptions still require confirmation.

Reference

BE_EFACTURE_MANDATE

Verified

2026-07-19

Supports: From 1 January 2026, structured electronic invoices are generally required for domestic transactions between Belgian VAT-taxable businesses, subject to the official exceptions. PDF by email is not sufficient for that scope; Peppol BIS is the default route unless an agreed EN 16931-compliant alternative applies. This preview does not create or transmit that regulated artifact.

Reference

BE_EFACTURE_FORMAT

Verified

2026-07-19

Supports: From 1 January 2026, structured electronic invoices are generally required for domestic transactions between Belgian VAT-taxable businesses, subject to the official exceptions. PDF by email is not sufficient for that scope; Peppol BIS is the default route unless an agreed EN 16931-compliant alternative applies. This preview does not create or transmit that regulated artifact.

Reference

BZ_BTS_GST_ACT

Verified

2026-07-19

Supports: For a Belize GST tax invoice, show the regulated title, serial number and issue date; supplier and recipient names, addresses and TINs; supply description and quantity; price; GST rate and GST included. A taxable supply below BZD 50 does not require a tax invoice unless the recipient requests one. The reviewed national sources establish GST invoice and record rules, not a universal authority-cleared electronic-invoice mandate. This local document does not decide registration, taxability, exemptions or rates.

Reference

BZ_BTS_GST_GUIDE

Verified

2026-07-19

Supports: Keep GST business books and records, including sales and purchase invoices, for at least six years.

Reference

BZ_BTS_RETURN

Verified

2026-07-19

Supports: The reviewed national sources establish GST invoice and record rules, not a universal authority-cleared electronic-invoice mandate. This local document does not decide registration, taxability, exemptions or rates.

Reference

BJ_DGI_VAT_INVOICE_GUIDANCE

Verified

2026-07-18

Supports: Benin DGI guidance for VAT invoices records the IFU, invoice sequence and date, customer and supplier names/addresses, transaction nature, quantity and precise designation, unit/global prices, ex-VAT price, VAT rate/amount, exempt indication where applicable, amount due, MECeF identification number, signature and electronic code. This local preview does not validate IFU or NIM, use a certified MECeF, generate its signature/QR, or decide VAT, exemption, taxpayer-status, transmission, filing or transaction-specific treatment.

Reference

BJ_DGI_MECEF_OBLIGATIONS

Verified

2026-07-18

Supports: Benin DGI guidance for VAT invoices records the IFU, invoice sequence and date, customer and supplier names/addresses, transaction nature, quantity and precise designation, unit/global prices, ex-VAT price, VAT rate/amount, exempt indication where applicable, amount due, MECeF identification number, signature and electronic code. This local preview does not validate IFU or NIM, use a certified MECeF, generate its signature/QR, or decide VAT, exemption, taxpayer-status, transmission, filing or transaction-specific treatment.

Reference

BM_COMPANIES_ACT

Verified

2026-07-20

Supports: A Bermuda company keeps records of account for money received and expended, sales and purchases, and assets and liabilities, and retains those records for five years from preparation.

Reference

BM_REVENUE_ACT

Verified

2026-07-20

Supports: Bermuda customs-trader records expressly include invoices, delivery and credit/debit notes, account statements and payment/receipt records; the customs retention period is generally six years and approved electronic preservation may be used. This is a customs record rule, not a general tax invoice.

Reference

BT_MOF_GST_RULES_2026

Verified

2026-07-19

Supports: For a Bhutan GST tax invoice, show TAX INVOICE, issue date, supplier name, taxpayer number and address; description, quantity and relevant specifications; discounts; total consideration and GST included in Ngultrum; foreign-currency Ngultrum equivalents and applicable conversion rate; and registered-customer name and taxpayer number. A supply above Nu.50,000 to an unregistered person adds the customer details listed in Rule 185. The Department's official GST guide identifies invoice number and date as mandatory GST-invoice details. Buyer-created tax invoices have a separately prescribed serial and wording when their authorization conditions are met. Keep tax invoices and adjustment notes issued and received, plus customs documentation for imports and exports. The GST Rules use a five-year base record period and allow the Department to require particular records for longer to protect revenue. Bhutan's GST framework supports pre-printed or electronic invoices and the Bhutan Integrated Taxation System. This browser-local document does not register a taxpayer, file a return, transmit invoice data, validate a TPN or claim an input tax credit.

Reference

BT_DRC_GST_GUIDE

Verified

2026-07-19

Supports: The Department's official GST guide identifies invoice number and date as mandatory GST-invoice details. Buyer-created tax invoices have a separately prescribed serial and wording when their authorization conditions are met. Bhutan's GST framework supports pre-printed or electronic invoices and the Bhutan Integrated Taxation System. This browser-local document does not register a taxpayer, file a return, transmit invoice data, validate a TPN or claim an input tax credit.

Reference

BO_SIN_ELECTRONIC_INVOICE

Verified

2026-07-18

Supports: Bolivia's National Tax Service (SIN) defines electronic invoices as digitally fiscal documents emitted through an authorised invoicing system and registered and validated in SIN's database. Electronic-online issuance uses a digital signature, token/credentials and XML submission; the electronic document receives a SIN validation result. This local preview does not obtain CUFD/credentials, create a signed XML, submit it, or process SIN validation.

Reference

BO_SIN_EMISSION_SUBMISSION

Verified

2026-07-18

Supports: Bolivia's National Tax Service (SIN) defines electronic invoices as digitally fiscal documents emitted through an authorised invoicing system and registered and validated in SIN's database. Electronic-online issuance uses a digital signature, token/credentials and XML submission; the electronic document receives a SIN validation result. This local preview does not obtain CUFD/credentials, create a signed XML, submit it, or process SIN validation.

Reference

BA_ITA_VAT_GENERAL_INVOICING

Verified

2026-07-18

Reference

BA_ITA_VAT_LAW_TAX_INVOICE

Verified

2026-07-18

Supports: VAT Law article 56 requires the supplier to keep copies of all invoices, credit notes and payment statements and to keep VAT accounts in accordance with accounting regulations. The reviewed ITA instruments do not state a universal number of years here, so determine the current accounting-law retention period before disposal. The reviewed ITA VAT Law and Rulebook establish the ordinary VAT tax-invoice content and permit a document serving as an invoice; they do not, in the cited provisions, establish a current universal structured e-invoice mandate or authority transmission workflow. This preview is an ordinary printable document and must not be presented as an authority-validated electronic artifact.

Reference

BA_ITA_VAT_RULEBOOK

Verified

2026-07-18

Supports: Article 107 of the official VAT Rulebook requires at least the supplier's name, address and indirect-tax identification number; invoice place, date and number; supply date; purchaser name, address and indirect-tax number when it exists; commercial name/type/quantity/price of the goods or services; individual and total values excluding VAT; VAT rate and total VAT; and total consideration including VAT. If VAT is not charged, state the Law article supporting that treatment. The reviewed ITA VAT Law and Rulebook establish the ordinary VAT tax-invoice content and permit a document serving as an invoice; they do not, in the cited provisions, establish a current universal structured e-invoice mandate or authority transmission workflow. This preview is an ordinary printable document and must not be presented as an authority-validated electronic artifact.

Reference

BW_BURS_VAT_ACT_TAX_INVOICE

Verified

2026-07-18

Supports: Botswana Unified Revenue Service VAT Act material requires a tax invoice label, supplier name/address/VAT registration number, registered recipient name/address/VAT registration number where applicable, an individualised serial number and issue date, goods/services description and quantity or volume, tax charged, consideration and consideration including tax. BURS has also published electronic-billing reform context. This local preview does not validate VAT registrations, determine cash-threshold, recipient-created-invoice or e-billing applicability, issue through BURS e-billing, submit records, file/pay tax, or decide VAT/exemption and transaction-specific treatment.

Reference

BW_BURS_EBILLING_CONTEXT

Verified

2026-07-18

Supports: Botswana Unified Revenue Service VAT Act material requires a tax invoice label, supplier name/address/VAT registration number, registered recipient name/address/VAT registration number where applicable, an individualised serial number and issue date, goods/services description and quantity or volume, tax charged, consideration and consideration including tax. BURS has also published electronic-billing reform context. This local preview does not validate VAT registrations, determine cash-threshold, recipient-created-invoice or e-billing applicability, issue through BURS e-billing, submit records, file/pay tax, or decide VAT/exemption and transaction-specific treatment.

Reference

BR_RFB_NFSE_NATIONAL

Verified

2026-07-19

Supports: Brazil uses distinct electronic fiscal documents for different operations, including the national NFS-e service channel. This printable document does not select a fiscal-document model, sign or transmit it, or obtain fiscal authorization. Confirm the applicable federal, state, municipal, goods, service and taxpayer rules separately.

Reference

BR_RFB_CONSUMPTION_TAX_2026

Verified

2026-07-19

Supports: During the 2026 CBS/IBS transition, applicable DF-e layouts add operation-level CBS and IBS fields; the official implementation materials set a 3 August 2026 system-enforcement date for the named regular-regime documents. Applicability and current layout version still require a transaction-specific check.

Reference

BR_CGIBS_CBS_IBS_FIELDS_2026

Verified

2026-07-19

Supports: During the 2026 CBS/IBS transition, applicable DF-e layouts add operation-level CBS and IBS fields; the official implementation materials set a 3 August 2026 system-enforcement date for the named regular-regime documents. Applicability and current layout version still require a transaction-specific check.

Reference

BR_RFB_CONSUMPTION_TAX_OVERVIEW

Verified

2026-07-19

Supports: Brazil uses distinct electronic fiscal documents for different operations, including the national NFS-e service channel. This printable document does not select a fiscal-document model, sign or transmit it, or obtain fiscal authorization. Confirm the applicable federal, state, municipal, goods, service and taxpayer rules separately.

Reference

VG_MLAA_TAX_RECORDS

Verified

2026-07-20

Supports: A BVI company keeps records and underlying documentation sufficient for its transactions and retains them for at least five years from completion of the transaction or termination of the relevant business relationship. The reviewed BVI legislation supports company recordkeeping only; it does not establish a general VAT/GST invoice title, ordinary invoice field set or authority-authorised electronic artifact. Do not inherit United Kingdom rules.

Reference

BN_AGC_INCOME_TAX_ACT

Verified

2026-07-19

Supports: A person carrying on a trade, business, profession or vocation in Brunei generally issues a printed, serially numbered receipt for every sum received for goods or services and retains a duplicate. The Collector can prescribe the form or waive all or part of the requirement, and an approved sales-recording machine can replace the receipt in the circumstances stated by the Income Tax Act. Keep sufficient business records in safe custody for seven years from the year of assessment to which the income relates, so income and allowable deductions can be readily ascertained by the Collector or an authorised officer. The reviewed Brunei sources establish business-record and receipt duties, not a general authority-cleared electronic-invoice regime. This local invoice or receipt does not file corporate income tax, validate an identifier or satisfy customs, excise, stamp-duty or sector-specific documents.

Reference

BG_ECB_EURO

Verified

2026-07-18

Reference

BG_NRA_INVOICING

Verified

2026-07-18

Supports: Bulgaria's National Revenue Agency says a VAT invoice must carry the document title, a unique ten-digit sequential number, issue date, supplier and recipient identity and VAT identifiers, goods or services with quantities and unit prices, VAT rate and applicable zero/exemption basis, tax base and VAT amount, and the tax-event or advance-payment date. Confirm transaction-specific exceptions before relying on a preview.

Reference

BF_MEF_VAT_INVOICE_DISPLAY

Verified

2026-07-18

Supports: Burkina Faso Ministry of Finance material states that VAT must be shown separately on invoices for the relevant operations. The Ministry also launched the certified electronic invoice (FEC) programme in January 2026 and described a planned mandatory-use date. This local preview does not create a certified invoice, determine whether FEC applies, validate a taxpayer, apply rates or exemptions, or authenticate, transmit, certify, file, or pay through any government system.

Reference

BF_MEF_CERTIFIED_EINVOICE

Verified

2026-07-18

Supports: Burkina Faso Ministry of Finance material states that VAT must be shown separately on invoices for the relevant operations. The Ministry also launched the certified electronic invoice (FEC) programme in January 2026 and described a planned mandatory-use date. This local preview does not create a certified invoice, determine whether FEC applies, validate a taxpayer, apply rates or exemptions, or authenticate, transmit, certify, file, or pay through any government system.

Reference

BI_OBR_VAT_ACT_FIELDS

Verified

2026-07-19

Supports: For a Burundi VAT invoice, show a continuous serial number and issue date; supplier name, address and VAT identifier; tax-representative details when applicable; the nature and quantity of goods or nature and extent of services; price excluding tax; VAT rate and amount or the applicable exemption wording; and the customer's name, address and VAT identifier. Retail supplies to a person not liable for VAT may use the statutory simplified-invoice treatment.

Reference

BI_OBR_VAT_ACT_2020

Verified

2026-07-19

Supports: For a Burundi VAT invoice, show a continuous serial number and issue date; supplier name, address and VAT identifier; tax-representative details when applicable; the nature and quantity of goods or nature and extent of services; price excluding tax; VAT rate and amount or the applicable exemption wording; and the customer's name, address and VAT identifier. Retail supplies to a person not liable for VAT may use the statutory simplified-invoice treatment.

Reference

BI_OBR_TAX_PROCEDURE_2020

Verified

2026-07-19

Supports: Keep tax books, records and supporting documents for ten years after the close of the fiscal year concerned, at the taxpayer's premises in Burundi, subject to the tax-procedure law's audit and proceeding rules.

Reference

BI_OBR_EBMS

Verified

2026-07-19

Supports: OBR operates the EBMS/MFE electronic-billing regime and publishes current legal, interface and accreditation material. The current 2026 notice says taxpayers with taxable turnover of at least BIF 25 million for fiscal 2025 become VAT liable and begin invoicing from 1 July 2026. A browser-local PDF is not an OBR electronic invoice, does not use an accredited interface or machine, and is not transmitted to or validated by OBR.

Reference

BI_OBR_2026_THRESHOLD

Verified

2026-07-19

Supports: OBR operates the EBMS/MFE electronic-billing regime and publishes current legal, interface and accreditation material. The current 2026 notice says taxpayers with taxable turnover of at least BIF 25 million for fiscal 2025 become VAT liable and begin invoicing from 1 July 2026. A browser-local PDF is not an OBR electronic invoice, does not use an accredited interface or machine, and is not transmitted to or validated by OBR.

Reference

BI_OBR_MFE_ORDER

Verified

2026-07-19

Supports: OBR operates the EBMS/MFE electronic-billing regime and publishes current legal, interface and accreditation material. The current 2026 notice says taxpayers with taxable turnover of at least BIF 25 million for fiscal 2025 become VAT liable and begin invoicing from 1 July 2026. A browser-local PDF is not an OBR electronic invoice, does not use an accredited interface or machine, and is not transmitted to or validated by OBR.

Reference

KH_GDT_FAQ

Verified

2026-07-19

Supports: Cambodia's General Department of Taxation publishes official tax FAQs, including registered-taxpayer VAT-invoice context. The Ministry of Economy and Finance's official CamInvoice material documents a government e-invoicing rollout; the reviewed sources do not establish a universal private-sector B2B mandate. This local preview creates a neutral business document only: it does not determine VAT or registration applicability, validate a tax identifier or official document, connect to an official service, transmit to an authority, perform fiscalisation, or satisfy a regulated electronic-document requirement.

Reference

KH_GDDE_CAMINV

Verified

2026-07-19

Supports: Cambodia's General Department of Taxation publishes official tax FAQs, including registered-taxpayer VAT-invoice context. The Ministry of Economy and Finance's official CamInvoice material documents a government e-invoicing rollout; the reviewed sources do not establish a universal private-sector B2B mandate. This local preview creates a neutral business document only: it does not determine VAT or registration applicability, validate a tax identifier or official document, connect to an official service, transmit to an authority, perform fiscalisation, or satisfy a regulated electronic-document requirement.

Reference

KH_GDDE_NEWS

Verified

2026-07-19

Supports: Cambodia's General Department of Taxation publishes official tax FAQs, including registered-taxpayer VAT-invoice context. The Ministry of Economy and Finance's official CamInvoice material documents a government e-invoicing rollout; the reviewed sources do not establish a universal private-sector B2B mandate. This local preview creates a neutral business document only: it does not determine VAT or registration applicability, validate a tax identifier or official document, connect to an official service, transmit to an authority, perform fiscalisation, or satisfy a regulated electronic-document requirement.

Reference

CM_DGI_GENERAL_TAX_CODE_ART_150

Verified

2026-07-18

Supports: Cameroon's General Tax Code requires VAT taxpayers to issue client invoices showing the supplier and customer unique identification numbers; invoice date; supplier name, company name, full address and trade-register number; full customer identity; transaction nature, purpose and details; ex-tax price; tax rate/amount; tax-inclusive total; and, where applicable, an exempt or State-paid indication by product. This local preview does not validate identifiers or trade-register data, determine registration, exemption, State-paid treatment, VAT/withholding, taxpayer status, filing, payment or transaction-specific treatment.

Reference

CA_CRA_ITC

Verified

2026-07-19

Supports: For GST/HST supporting documents of C$100 or more, include the supplier's GST/HST registration number. The CRA applies tiered supporting-document requirements by total sale value; do not treat this as an unconditional requirement for every Canadian invoice. For a GST/HST registrant purchaser's ITC support, the supplier or trading name, invoice date (or tax-paid/payable date when no invoice is issued), and total paid or payable are required at every CRA value tier. For GST/HST supporting documents totalling C$500 or more, the CRA table also calls for the buyer's name, a brief description of the property or services, and payment terms. Lower tiers have fewer particulars.

Reference

CA_CRA_BN

Verified

2026-07-19

Reference

CA_CRA_GST_RECORDS

Verified

2026-07-19

Supports: GST/HST sales and purchase invoices and related business records are usually kept for six years from the end of the year to which they relate; CRA can require longer retention, and earlier destruction requires written permission.

Reference

CA_CRA_CHARGE_COLLECT

Verified

2026-07-19

Reference

CV_DNRE_EFATURA

Verified

2026-07-19

Supports: Cabo Verde's official e-Fatura service treats the electronic invoice and invoice-receipt as digitally issued and archived records whose legal validity comes from the issuer's digital signature and real-time tax-authority authorisation, with a documented contingency mode. This local PDF is not digitally signed or authorised by DNRE and does not connect to e-Fatura. The reviewed official material establishes electronic archiving but does not substantiate a current general retention duration. Confirm the applicable tax and commercial record period before relying on local storage.

Reference

CV_DNRE_TECHNICAL_MANUAL

Verified

2026-07-19

Supports: Cabo Verde's official e-Fatura service treats the electronic invoice and invoice-receipt as digitally issued and archived records whose legal validity comes from the issuer's digital signature and real-time tax-authority authorisation, with a documented contingency mode. This local PDF is not digitally signed or authorised by DNRE and does not connect to e-Fatura.

Reference

CV_DNRE_XSD

Verified

2026-07-19

Supports: The official SAF-T CV and e-Fatura technical material includes tax code, percentage, tax amount and exemption-reason data. Use the current DNRE schema for regulated exchange; the local preview does not create, validate or submit SAF-T CV data.

Reference

CV_DNRE_SAFT_ORDER

Verified

2026-07-19

Supports: The official SAF-T CV and e-Fatura technical material includes tax code, percentage, tax amount and exemption-reason data. Use the current DNRE schema for regulated exchange; the local preview does not create, validate or submit SAF-T CV data.

Reference

CV_DNRE_EINVOICE_ORDER

Verified

2026-07-19

Supports: The reviewed official material establishes electronic archiving but does not substantiate a current general retention duration. Confirm the applicable tax and commercial record period before relying on local storage.

Reference

BQ_BCN_ABB_2026_MANUAL

Verified

2026-07-19

Supports: For an ABB invoice above USD 5,000 for goods or USD 200 for services, show supplier business name/address/CRIB number, customer business name/CRIB number, supply description and quantity, supply or service date, continuous invoice number and issue date, consideration and ABB amount when due. Use the official simplified schema below those thresholds. The reviewed Caribbean Netherlands sources establish ordinary and simplified ABB invoice administration; they do not make this browser-local document an authority-cleared fiscal artifact. European Netherlands VAT rules are not inherited.

Reference

BQ_BCN_ADMIN_OBLIGATIONS

Verified

2026-07-19

Supports: For an ABB invoice above USD 5,000 for goods or USD 200 for services, show supplier business name/address/CRIB number, customer business name/CRIB number, supply description and quantity, supply or service date, continuous invoice number and issue date, consideration and ABB amount when due. Use the official simplified schema below those thresholds. Issue the invoice within 15 days after the relevant month, retain copies and keep the underlying ABB administration for seven years.

Reference

BQ_BCN_ABB_CURRENT

Verified

2026-07-19

Supports: The reviewed Caribbean Netherlands sources establish ordinary and simplified ABB invoice administration; they do not make this browser-local document an authority-cleared fiscal artifact. European Netherlands VAT rules are not inherited.

Reference

KY_COMPANIES_ACT_2026

Verified

2026-07-20

Supports: A Cayman company must set out its company name legibly on its invoices and receipts. This is a company-law identity rule, not a general VAT/GST tax-invoice schema. Cayman companies keep proper books of account, including applicable underlying contracts and invoices, covering receipts and expenditure, sales and purchases, and assets and liabilities. Those books are retained for at least five years from preparation. The reviewed company legislation establishes identity and accounting-record duties but no general Cayman VAT/GST invoice artifact. Sector, customs, tourism, financial-services and transaction-specific duties remain separate checks.

Reference

TD_MFB_GENERAL_TAX_CODE_2025

Verified

2026-07-18

Supports: Chad's 2025 General Tax Code requires VAT taxpayers to issue invoices for taxable operations with other taxpayers. The listed particulars are supplier name/address/NIF, buyer NIF where VAT-registered, invoice date and serial number, buyer name/address, goods or service description/quantity, ex-tax amount, VAT rate/amount and total tax-inclusive amount. FEN guidance additionally describes standardised electronic invoices, taxpayer electronic-invoice systems and sale-by-sale issuance. This local preview does not validate NIF or registration, determine FEN applicability, generate or transmit a FEN invoice, or decide VAT, exemption, withholding, filing or transaction-specific treatment.

Reference

TD_MFB_FEN_GENERAL_OBLIGATIONS

Verified

2026-07-18

Supports: Chad's 2025 General Tax Code requires VAT taxpayers to issue invoices for taxable operations with other taxpayers. The listed particulars are supplier name/address/NIF, buyer NIF where VAT-registered, invoice date and serial number, buyer name/address, goods or service description/quantity, ex-tax amount, VAT rate/amount and total tax-inclusive amount. FEN guidance additionally describes standardised electronic invoices, taxpayer electronic-invoice systems and sale-by-sale issuance. This local preview does not validate NIF or registration, determine FEN applicability, generate or transmit a FEN invoice, or decide VAT, exemption, withholding, filing or transaction-specific treatment.

Reference

CL_SII_WHAT_IS_EINVOICE

Verified

2026-07-19

Supports: Chile's SII describes the electronic invoice as a digitally signed, legally valid commercial document whose numbering is authorised online. A generic visual invoice or PDF is not an SII electronic tax document and is not submitted or validated by this generator.

Reference

CL_SII_EINVOICE_LAW

Verified

2026-07-19

Supports: Chile's SII describes the electronic invoice as a digitally signed, legally valid commercial document whose numbering is authorised online. A generic visual invoice or PDF is not an SII electronic tax document and is not submitted or validated by this generator.

Reference

CL_SII_DTE_FORMAT_2026

Verified

2026-07-19

Supports: An SII DTE contains document, issuer, recipient and total header data; item-level quantity, value, discounts or surcharges, additional taxes and net value; and the applicable references. It also includes the SII electronic stamp, signature timestamp and electronic signature. Applicability varies by DTE type.

Reference

CL_SII_DTE_RETENTION

Verified

2026-07-19

Supports: SII guidance states that electronic tax documents must be retained for six years under article 58 of the VAT law.

Reference

CN_STA_FULLY_DIGITAL_INVOICE

Verified

2026-07-18

Supports: China's State Taxation Administration specifies that fully digitalized e-invoices include invoice name and number, issue date, buyer and seller information, item name/specification/unit/quantity/unit price/amount, tax rate or levy rate, tax amount, totals, remarks, and issuer. The tax authority assigns national invoice numbers and manages issuance through a tax digital account; a browser preview cannot obtain that authority-issued number or use the tax e-invoice service platform.

Reference

CN_STA_INVOICE_RULES

Verified

2026-07-18

Supports: China's State Taxation Administration specifies that fully digitalized e-invoices include invoice name and number, issue date, buyer and seller information, item name/specification/unit/quantity/unit price/amount, tax rate or levy rate, tax amount, totals, remarks, and issuer. The tax authority assigns national invoice numbers and manages issuance through a tax digital account; a browser preview cannot obtain that authority-issued number or use the tax e-invoice service platform.

Reference

CX_ATO_EXTERNAL_TERRITORIES

Verified

2026-07-19

Supports: The Australian Taxation Office expressly places Christmas Island outside Australia's GST indirect tax zone. Do not inherit the mainland Australian tax-invoice schema or label this document an Australian tax invoice.

Reference

CX_ATO_GST_EXPORT_RULING

Verified

2026-07-19

Supports: The Australian Taxation Office expressly places Christmas Island outside Australia's GST indirect tax zone. Do not inherit the mainland Australian tax-invoice schema or label this document an Australian tax invoice.

Reference

CC_ATO_EXTERNAL_TERRITORIES

Verified

2026-07-19

Supports: The Australian Taxation Office expressly places the Cocos (Keeling) Islands outside Australia's GST indirect tax zone. Do not inherit the mainland Australian tax-invoice schema or label this document an Australian tax invoice.

Reference

CC_ATO_GST_EXPORT_RULING

Verified

2026-07-19

Supports: The Australian Taxation Office expressly places the Cocos (Keeling) Islands outside Australia's GST indirect tax zone. Do not inherit the mainland Australian tax-invoice schema or label this document an Australian tax invoice.

Reference

CO_DIAN_EINVOICE_NORMATIVITY

Verified

2026-07-19

Supports: When a Colombian electronic sales invoice is required, DIAN's current framework identifies seller and purchaser, NIT or applicable buyer identity, authorised consecutive numbering, goods or services, payment and tax information, total, QR verification, and CUFE among the relevant data. Resolution 000227 of 23 September 2025 is the current compiled electronic-invoicing baseline; do not rely on Resolution 0030 of 2019 alone.

Reference

CO_DIAN_RESOLUTION_227_2025

Verified

2026-07-19

Supports: When a Colombian electronic sales invoice is required, DIAN's current framework identifies seller and purchaser, NIT or applicable buyer identity, authorised consecutive numbering, goods or services, payment and tax information, total, QR verification, and CUFE among the relevant data. Resolution 000227 of 23 September 2025 is the current compiled electronic-invoicing baseline; do not rely on Resolution 0030 of 2019 alone.

Reference

CO_DIAN_IDENTIFY_EINVOICE

Verified

2026-07-19

Supports: When a Colombian electronic sales invoice is required, DIAN's current framework identifies seller and purchaser, NIT or applicable buyer identity, authorised consecutive numbering, goods or services, payment and tax information, total, QR verification, and CUFE among the relevant data. Resolution 000227 of 23 September 2025 is the current compiled electronic-invoicing baseline; do not rely on Resolution 0030 of 2019 alone.

Reference

KM_DGI_CGI_2023

Verified

2026-07-20

Supports: The Comoros DGI's 2023 General Tax Code says a person supplying goods or services issues an invoice showing supplier name, address and NIF; customer name, address and NIF; date and serial number; description and quantity; amount excluding tax; consumption-tax rate and amount; and total including tax. The reviewed official DGI material does not establish a universal authority-cleared e-invoice or fiscal-device workflow. This local PDF is not represented as submitted to, authorised by or validated by DGI.

Reference

KM_DGI_TAX_PROCEDURES

Verified

2026-07-20

Supports: The official Tax Procedures Book requires taxpayers to present required accounting documents and supporting records to the tax administration. The reviewed online extract does not expose a general retention duration, so confirm that period before relying on local storage. The reviewed official DGI material does not establish a universal authority-cleared e-invoice or fiscal-device workflow. This local PDF is not represented as submitted to, authorised by or validated by DGI.

Reference

CG_MFBPP_VAT_INVOICE_PARTICULARS

Verified

2026-07-18

Supports: Republic of Congo official tax material records a continuous invoice number; issuer name, precise address, business name and NIU; client name, address and NIU; applicable rate including any additional cents, ex-tax price and corresponding tax. Ministry materials also record a Certified Electronic Invoicing System (SFEC) with web-portal, API and certified-terminal paths. This local preview does not validate NIU, determine taxpayer status or SFEC applicability, create a certified invoice, connect to an SFEC API/portal/terminal, transmit data, file/pay tax, or determine VAT, exemptions or transaction-specific treatment.

Reference

CG_MFBPP_SFEC_OPERATIONAL

Verified

2026-07-18

Supports: Republic of Congo official tax material records a continuous invoice number; issuer name, precise address, business name and NIU; client name, address and NIU; applicable rate including any additional cents, ex-tax price and corresponding tax. Ministry materials also record a Certified Electronic Invoicing System (SFEC) with web-portal, API and certified-terminal paths. This local preview does not validate NIU, determine taxpayer status or SFEC applicability, create a certified invoice, connect to an SFEC API/portal/terminal, transmit data, file/pay tax, or determine VAT, exemptions or transaction-specific treatment.

Reference

CD_MF_TAX_CODE_ELECTRONIC_DEVICE

Verified

2026-07-18

Supports: Democratic Republic of Congo Ministry of Finance materials record that VAT on invoices issued outside fiscal electronic devices is not deductible for persons required to use those devices, and that VAT taxpayers have a VAT number alongside their tax number. The Ministry's DEF programme describes certified devices that issue standardised invoices and automatically transmit fiscal data, with an invoicing unit for small businesses and a billing-control module for larger businesses. This local preview does not validate NIF/VAT numbers, determine device applicability, operate a DEF, issue a certified invoice, transmit fiscal data, file/pay tax, or determine VAT, exemption or transaction-specific treatment.

Reference

CD_MF_DEF_PROGRAMME

Verified

2026-07-18

Supports: Democratic Republic of Congo Ministry of Finance materials record that VAT on invoices issued outside fiscal electronic devices is not deductible for persons required to use those devices, and that VAT taxpayers have a VAT number alongside their tax number. The Ministry's DEF programme describes certified devices that issue standardised invoices and automatically transmit fiscal data, with an invoicing unit for small businesses and a billing-control module for larger businesses. This local preview does not validate NIF/VAT numbers, determine device applicability, operate a DEF, issue a certified invoice, transmit fiscal data, file/pay tax, or determine VAT, exemption or transaction-specific treatment.

Reference

CK_RMD_VAT_GUIDE

Verified

2026-07-19

Reference

CK_RMD_TRAVEL_VAT_GUIDE

Verified

2026-07-19

Supports: For a Cook Islands tax invoice over NZD 50, show the tax-invoice title, serial number, supplier name/RMD number/address, recipient name, date, quantity or volume, description, and either the VAT-inclusive price with the prescribed statement or separate net, VAT and gross amounts. Keep the reviewed VAT invoice and supporting business records for seven years. Buyer-created tax invoices require Revenue Manager approval. The official 2026 amendment reviewed changes import exemptions, not the invoice provisions; this local document neither obtains approval nor performs authority validation.

Reference

CK_VAT_ACT

Verified

2026-07-19

Supports: For a Cook Islands tax invoice over NZD 50, show the tax-invoice title, serial number, supplier name/RMD number/address, recipient name, date, quantity or volume, description, and either the VAT-inclusive price with the prescribed statement or separate net, VAT and gross amounts.

Reference

CK_PARLIAMENT_ACTS

Verified

2026-07-19

Supports: Buyer-created tax invoices require Revenue Manager approval. The official 2026 amendment reviewed changes import exemptions, not the invoice provisions; this local document neither obtains approval nor performs authority validation.

Reference

CK_VAT_AMENDMENT_2026

Verified

2026-07-19

Supports: Buyer-created tax invoices require Revenue Manager approval. The official 2026 amendment reviewed changes import exemptions, not the invoice provisions; this local document neither obtains approval nor performs authority validation.

Reference

CR_MH_ELECTRONIC_VOUCHER_REGULATION

Verified

2026-07-19

Supports: Article 22 of Costa Rica's current electronic-voucher regulation requires covered issuers and recipients to retain generated, sent and received electronic vouchers and associated documents electronically for five years, subject to the longer-period rule referenced in Article 51 of the Tax Code. The XML must remain unaltered, private, legible, accessible, preserved, confidential, authentic, integral and available for later consultation.

Reference

CR_MH_ELECTRONIC_DOCUMENT_RULES

Verified

2026-07-18

Supports: Costa Rica's Ministry of Finance technical rules define electronic tax-document types, XML schemas and Ministry validation responses. A taxpayer-issued electronic document must use the applicable authority format and validation flow; this local preview does not create the required XML, sign, submit, or process the Ministry response.

Reference

CR_MH_ELECTRONIC_DOCUMENT_OVERVIEW

Verified

2026-07-18

Supports: Costa Rica's Ministry of Finance technical rules define electronic tax-document types, XML schemas and Ministry validation responses. A taxpayer-issued electronic document must use the applicable authority format and validation flow; this local preview does not create the required XML, sign, submit, or process the Ministry response.

Reference

CI_APIF_DIGITAL_VAT_ADMINISTRATION

Verified

2026-07-18

Supports: Côte d’Ivoire's Ministry of Finance reporting records the DGI's VAT administration as using the e-impôts remote declaration and payment platform. This local preview does not authenticate with e-impôts, assess taxpayer status, validate identifiers, prepare a VAT return, make a payment, or determine invoice, VAT, exemption, rate, or transaction-specific requirements.

Reference

HR_VAT_ACT

Verified

2026-07-19

Supports: Croatia's VAT Act Article 79 requires the invoice number and issue date; supplier and customer names, addresses and applicable OIB or VAT identifiers; goods quantity and usual commercial name or the type and quantity or scope of services; supply or advance date when different; tax-exclusive unit prices or consideration by VAT rate; discounts not included in unit price; VAT rate and amount; and the total. Exemption, margin-scheme, self-billing, reverse-charge, fiscal-representative and new-transport particulars apply only in the relevant cases.

Reference

HR_VAT_ACT_2016_AMENDMENT

Verified

2026-07-19

Supports: Croatia's VAT Act Article 79 requires the invoice number and issue date; supplier and customer names, addresses and applicable OIB or VAT identifiers; goods quantity and usual commercial name or the type and quantity or scope of services; supply or advance date when different; tax-exclusive unit prices or consideration by VAT rate; discounts not included in unit price; VAT rate and amount; and the total. Exemption, margin-scheme, self-billing, reverse-charge, fiscal-representative and new-transport particulars apply only in the relevant cases.

Reference

HR_VAT_ACT_2024_AMENDMENT

Verified

2026-07-19

Reference

HR_ACCOUNTING_ACT_2024

Verified

2026-07-19

Supports: Croatia's 2024 Accounting Act Article 10 sets an at-least eleven-year baseline for accounting documents underlying journal, general-ledger and subsidiary-book entries, counted from the last day of the business year to which they relate. A 2025 amendment expressly makes that baseline subject to any different rule in the fiscalization law.

Reference

HR_ACCOUNTING_ACT_2025_AMENDMENT

Verified

2026-07-19

Supports: Croatia's 2024 Accounting Act Article 10 sets an at-least eleven-year baseline for accounting documents underlying journal, general-ledger and subsidiary-book entries, counted from the last day of the business year to which they relate. A 2025 amendment expressly makes that baseline subject to any different rule in the fiscalization law.

Reference

HR_FISCALIZATION_ACT_2025

Verified

2026-07-19

Supports: The special Fiscalization Act rule is narrower: issued and received eInvoices for which eInvoice fiscalization was completed must be kept in original form for six years after the end of the year in which they were issued. Do not substitute that special period for the ordinary accounting-document baseline without confirming that the eInvoice condition is met. Croatia's eRačun is a structured EU-norm invoice exchanged through access points, not a PDF sent by email. The 2026 phase covers domestic VAT-registered businesses' issuance and receipt; non-VAT businesses receive in 2026 and the listed non-VAT issuance phase begins in 2027. Cash or card transactions fiscalized under the separate receipt procedure can be excluded, and an AMS-identifier outage can trigger a paper fallback plus eReporting. This preview does not create or exchange eRačun, classify lines by KPD, connect to an access point, fiscalize either party's data, or produce the JIR/ZKI/QR evidence used by the consumer-sale regime.

Reference

HR_TAX_ADMIN_FISCALIZATION_GUIDE

Verified

2026-07-19

Supports: Croatia's eRačun is a structured EU-norm invoice exchanged through access points, not a PDF sent by email. The 2026 phase covers domestic VAT-registered businesses' issuance and receipt; non-VAT businesses receive in 2026 and the listed non-VAT issuance phase begins in 2027. Cash or card transactions fiscalized under the separate receipt procedure can be excluded, and an AMS-identifier outage can trigger a paper fallback plus eReporting. This preview does not create or exchange eRačun, classify lines by KPD, connect to an access point, fiscalize either party's data, or produce the JIR/ZKI/QR evidence used by the consumer-sale regime.

Reference

HR_TAX_ADMIN_ERACUN

Verified

2026-07-19

Reference

HR_TAX_ADMIN_ERACUN_TECHNICAL

Verified

2026-07-19

Reference

CW_ALL_CONSOLIDATED_2012

Verified

2026-07-20

Supports: Administration-liable persons keep their administration and related data carriers for ten years. The issuer must also make and retain a copy of every issued invoice; a longer hold may be needed for an unresolved matter or another law.

Reference

CW_ALL_INVOICE_2013

Verified

2026-07-20

Supports: Curaçao's own tax legislation requires an invoice for covered supplies and services. Article 44 requires the issue date; a continuous unique number; the supplier's name or trade name, address, Crib number and Chamber of Commerce registration number; the customer's name or trade name and address; a clear description and quantity or extent; unit price excluding turnover tax; a different supply/completion date; applicable rate or exemption/customer-liability statement; consideration and non-unit-price discounts; turnover-tax amount; and total payable. The customer copy is marked ‘factuur’ and the retained copy ‘kopie factuur’. Statutory exceptions must be checked separately. Administration-liable persons keep their administration and related data carriers for ten years. The issuer must also make and retain a copy of every issued invoice; a longer hold may be needed for an unresolved matter or another law.

Reference

CW_FORMAL_TAX_RULES_2013

Verified

2026-07-20

Supports: Curaçao separately regulates sealed fiscal cash-register systems and cash receipts for designated cash-facing businesses, including retail, hospitality and lottery categories, with specified exceptions and possible invoice relief. This browser-local invoice does not operate a sealed fiscal cash register, produce its fiscal logo or replace a required kassabon; determine the current designation and exemption before use.

Reference

CW_FISCAL_CASH_REGISTER_2014

Verified

2026-07-20

Supports: Curaçao separately regulates sealed fiscal cash-register systems and cash receipts for designated cash-facing businesses, including retail, hospitality and lottery categories, with specified exceptions and possible invoice relief. This browser-local invoice does not operate a sealed fiscal cash register, produce its fiscal logo or replace a required kassabon; determine the current designation and exemption before use.

Reference

CW_ALL_AMENDMENT_2024

Verified

2026-07-20

Supports: Curaçao's own tax legislation requires an invoice for covered supplies and services. Article 44 requires the issue date; a continuous unique number; the supplier's name or trade name, address, Crib number and Chamber of Commerce registration number; the customer's name or trade name and address; a clear description and quantity or extent; unit price excluding turnover tax; a different supply/completion date; applicable rate or exemption/customer-liability statement; consideration and non-unit-price discounts; turnover-tax amount; and total payable. The customer copy is marked ‘factuur’ and the retained copy ‘kopie factuur’. Statutory exceptions must be checked separately.

Reference

CY_MOF_VAT_LEAFLET

Verified

2026-07-18

Supports: Cyprus's Ministry of Finance VAT guidance identifies a VAT invoice number, time of supply, issue date, supplier identity/address/registration number, recipient identity/address, supply type, goods/services description, quantity or service extent, net amount, VAT rate and VAT amount in euros, plus total VAT. A lower-value retail invoice can use a reduced information set.

Reference

CZ_FS_TAX_DOCUMENTS

Verified

2026-07-19

Supports: The Czech Financial Administration publishes guidance on tax documents and a separate VAT Control Statement regime. The European Commission also publishes a Czech public-sector e-invoicing overview. This local preview creates a neutral business document only: it does not determine VAT or Control Statement applicability, validate DIČ/IČO or an official document, transmit to an authority or public buyer, perform fiscalisation, or satisfy an electronic-invoicing platform or format requirement.

Reference

CZ_FS_VAT_CONTROL_STATEMENT

Verified

2026-07-19

Supports: The Czech Financial Administration publishes guidance on tax documents and a separate VAT Control Statement regime. The European Commission also publishes a Czech public-sector e-invoicing overview. This local preview creates a neutral business document only: it does not determine VAT or Control Statement applicability, validate DIČ/IČO or an official document, transmit to an authority or public buyer, perform fiscalisation, or satisfy an electronic-invoicing platform or format requirement.

Reference

CZ_EC_EINVOICING

Verified

2026-07-19

Supports: The Czech Financial Administration publishes guidance on tax documents and a separate VAT Control Statement regime. The European Commission also publishes a Czech public-sector e-invoicing overview. This local preview creates a neutral business document only: it does not determine VAT or Control Statement applicability, validate DIČ/IČO or an official document, transmit to an authority or public buyer, perform fiscalisation, or satisfy an electronic-invoicing platform or format requirement.

Reference

DK_TAX_INVOICE_CONTENT

Verified

2026-07-18

Supports: A full Danish VAT invoice requires issue date, a sequential identifying number, seller VAT registration number and name/address, buyer name/address, quantity and nature of goods or scope and nature of services, supply date when different, tax base and unit price excluding VAT, applicable VAT rate, and VAT payable.

Reference

DK_TAX_INVOICE_RETENTION

Verified

2026-07-20

Supports: Danish VAT businesses generally retain invoice copies for five years after the end of the relevant accounting year; ten years applies to specified construction investment goods.

Reference

DK_TAX_ELECTRONIC_INVOICE

Verified

2026-07-20

Supports: Danish VAT rules place paper and electronic invoices on equal footing and do not require a particular signature or EDI technology, but authenticity, integrity and readability must be preserved. This generator does not implement public-sector routing or an accounting-system audit trail.

Reference

DJ_BUDGET_CGI_2017

Verified

2026-07-20

Supports: The Ministry of Budget's published 2017 General Tax Code says an in-scope VAT invoice shows the supplier's exact name, address and NIF; the customer's NIF, name and address; date and serial number; description and quantity; amount excluding tax; VAT rate and amount; and total including tax. Margin-scheme invoices have a different tax-display rule. Confirm the currently consolidated text before relying on this older official edition.

Reference

DJ_BUDGET_CGI_2015

Verified

2026-07-20

Supports: The Ministry's published 2015 General Tax Code states that accounting documents and supporting evidence, especially purchase and sales invoices, are retained for ten years. The reviewed current digital-code index does not expose the consolidated article text, so confirm that duration against the current code.

Reference

DJ_NUMERIQUE_CODES

Verified

2026-07-20

Supports: The Ministry of Budget's published 2017 General Tax Code says an in-scope VAT invoice shows the supplier's exact name, address and NIF; the customer's NIF, name and address; date and serial number; description and quantity; amount excluding tax; VAT rate and amount; and total including tax. Margin-scheme invoices have a different tax-display rule. Confirm the currently consolidated text before relying on this older official edition. The Ministry's published 2015 General Tax Code states that accounting documents and supporting evidence, especially purchase and sales invoices, are retained for ten years. The reviewed current digital-code index does not expose the consolidated article text, so confirm that duration against the current code. The reviewed official sources do not establish a current universal authority-cleared electronic-invoice mandate or fiscal-device workflow. This browser-local PDF is therefore presented only as a printable document, not as a DGI-issued, transmitted or validated fiscal invoice.

Reference

DJ_BUDGET_DGI

Verified

2026-07-20

Supports: The reviewed official sources do not establish a current universal authority-cleared electronic-invoice mandate or fiscal-device workflow. This browser-local PDF is therefore presented only as a printable document, not as a DGI-issued, transmitted or validated fiscal invoice.

Reference

DM_IRD_VAT

Verified

2026-07-19

Supports: Dominica VAT-registered purchasers should receive a proper tax invoice from a registered supplier; unregistered consumers receive a receipt. Complete current tax-invoice particulars, identifier format, record-retention duration and electronic boundaries remain to be extracted from the Act and Regulations.

Reference

DM_IRD_FAQ

Verified

2026-07-19

Supports: Dominica VAT-registered purchasers should receive a proper tax invoice from a registered supplier; unregistered consumers receive a receipt.

Reference

DM_IRD_FORMS

Verified

2026-07-19

Supports: Complete current tax-invoice particulars, identifier format, record-retention duration and electronic boundaries remain to be extracted from the Act and Regulations.

Reference

DO_DGII_ECF

Verified

2026-07-18

Supports: The Dominican Republic's DGII electronic fiscal receipt (e-CF) regime uses authorised electronic issuers, defined e-CF types and a standard electronic format. DGII identifies document, issuer, buyer, goods/services, value, tax and digital-signature information, and reports an e-CF validation status. This local preview does not create a signed e-CF, submit it to DGII, or receive a validation response.

Reference

DO_DGII_ECF_CONTENT

Verified

2026-07-18

Supports: The Dominican Republic's DGII electronic fiscal receipt (e-CF) regime uses authorised electronic issuers, defined e-CF types and a standard electronic format. DGII identifies document, issuer, buyer, goods/services, value, tax and digital-signature information, and reports an e-CF validation status. This local preview does not create a signed e-CF, submit it to DGII, or receive a validation response.

Reference

EC_SRI_VOUCHER_REGULATION

Verified

2026-07-19

Supports: Ecuador's SRI sales-voucher regulation sets the ordinary invoice baseline. It covers the issuer's RUC and registered name, document denomination and authorised fifteen-digit establishment/point-of-issue/sequential number, issuer address, buyer identity when the invoice supports costs or tax credit, goods or services with quantity and unit where applicable, unit price, tax-exclusive subtotal, discounts, IVA rate and amount, total, issue date and remittance-guide number where applicable. Physical authorised forms also carry printing-authorisation, printer, expiry and original/copy particulars; status-specific legends and transaction-specific taxes remain conditional. Article 41 of Ecuador's SRI sales-voucher regulation requires sales vouchers, complementary documents and withholding vouchers to be kept for at least seven years. Authorised electronic issuers must also retain the magnetic archive in the form required by SRI. Preserve the authorised source record and supporting evidence, not only a rendered copy.

Reference

EC_SRI_EINVOICE

Verified

2026-07-19

Supports: SRI describes electronic invoicing as an authorised form of sales, withholding and complementary document that preserves origin and integrity through the issuer's electronic signature. SRI tools generate, sign and submit the electronic document for authorisation and produce a RIDE as its printable representation. A Formnivo PDF is neither the signed authorised electronic record nor, by itself, an SRI RIDE.

Reference

EC_SRI_PHYSICAL_INVOICE

Verified

2026-07-19

Reference

EC_SRI_RETENTION_NOTICE

Verified

2026-07-19

Supports: Article 41 of Ecuador's SRI sales-voucher regulation requires sales vouchers, complementary documents and withholding vouchers to be kept for at least seven years. Authorised electronic issuers must also retain the magnetic archive in the form required by SRI. Preserve the authorised source record and supporting evidence, not only a rendered copy.

Reference

EG_ETA_INVOICE_SCHEMA

Verified

2026-07-18

Supports: Egypt's e-Invoicing invoice schema identifies issuer and receiver, document type/version, issue date/time, currency and value, and line-level taxes. A receiver is identified by registration number for Egyptian businesses, national ID for residents, or foreign-company VAT ID for foreign buyers, subject to the schema's threshold exceptions.

Reference

EG_ETA_RECEIPT_FIELDS

Verified

2026-07-18

Supports: Egypt's e-Invoicing invoice schema identifies issuer and receiver, document type/version, issue date/time, currency and value, and line-level taxes. A receiver is identified by registration number for Egyptian businesses, national ID for residents, or foreign-company VAT ID for foreign buyers, subject to the schema's threshold exceptions.

Reference

SV_MH_ELECTRONIC_INVOICING

Verified

2026-07-18

Supports: El Salvador's Ministry of Finance electronic-invoicing system uses electronic tax documents (DTE), with an authorised-issuer rollout, technical documentation, DTE registration and document events. Ministry guidance says issuers must adapt their invoicing systems to the technical requirements for generating DTE. This local preview does not become an authorised DTE issuer, generate an authority-compliant DTE, register it, or process document events.

Reference

SV_MH_DTE_IMPLEMENTATION

Verified

2026-07-18

Supports: El Salvador's Ministry of Finance electronic-invoicing system uses electronic tax documents (DTE), with an authorised-issuer rollout, technical documentation, DTE registration and document events. Ministry guidance says issuers must adapt their invoicing systems to the technical requirements for generating DTE. This local preview does not become an authorised DTE issuer, generate an authority-compliant DTE, register it, or process document events.

Reference

GQ_MINHACIENDA_TAX_LAW

Verified

2026-07-20

Supports: The Ministry of Finance's published Tax Law says invoices use a consecutive number and date and show the supplier's business name, address and fiscal registration; prices with IVA stated separately; and the customer's name, address and fiscal registration. A person mentioning IVA on an invoice remains responsible for it under the reviewed law. The reviewed Tax Law requires accounting pieces supporting income and expenses to be retained for five years after the year of the operation. Confirm the current consolidated law and any longer commercial or sector-specific period.

Reference

GQ_MINHACIENDA_ELECTRONIC_LAW_INDEX

Verified

2026-07-20

Supports: The Ministry's legal library lists the 2017 law on electronic signatures and documents, but the reviewed official material does not establish a universal tax-authority e-invoice clearance or fiscal-device mandate. This local PDF is not represented as transmitted to, registered with or validated by the Ministry.

Reference

GQ_MINHACIENDA_VUE

Verified

2026-07-20

Reference

EE_EMTA_VAT_INVOICE

Verified

2026-07-18

Supports: Estonia's Tax and Customs Board lists invoice serial number and date, parties' names, addresses and VAT registration numbers where required, item/service description and quantity, supply or advance-payment date, net price and discounts, tax base by rate, applicable VAT rate or exemption, and VAT amount in euros. Intra-Community and special transactions can require additional statutory references.

Reference

EE_EMTA_VAT_ACCOUNTING

Verified

2026-07-20

Supports: Estonian VAT businesses preserve issued invoice copies and received invoices chronologically for seven years from issue or receipt. Invoice information stays in its original form; electronic invoices are preserved electronically.

Reference

EE_EMTA_INVOICE_ISSUANCE

Verified

2026-07-20

Supports: Estonian invoices may be issued electronically with recipient acceptance and remain subject to retention and tax-authority access requirements. This generator does not route an Estonian public-sector e-invoice or file VAT data.

Reference

SZ_ERS_VAT_REGISTRATION_INVOICING

Verified

2026-07-18

Supports: Eswatini Revenue Service says VAT-registered businesses must issue tax invoices for all supplies, maintain accurate accounting records and submit VAT returns with payment by the due dates. ERS registration material identifies the Taxpayer Identification Number (TIN), and the official VAT-registration check warns that input VAT cannot be deducted where the supplier is not VAT registered. ERS also says VAT on imported services is reverse charged to the Eswatini purchaser and the declaration/payment is due within 30 days of the invoice date. This local preview does not validate TIN/VAT registration, determine whether a supply is taxable or subject to reverse charge, submit a return/declaration or payment, or determine VAT/exemption and transaction-specific treatment.

Reference

SZ_ERS_VAT_TIN_VERIFICATION

Verified

2026-07-18

Supports: Eswatini Revenue Service says VAT-registered businesses must issue tax invoices for all supplies, maintain accurate accounting records and submit VAT returns with payment by the due dates. ERS registration material identifies the Taxpayer Identification Number (TIN), and the official VAT-registration check warns that input VAT cannot be deducted where the supplier is not VAT registered. ERS also says VAT on imported services is reverse charged to the Eswatini purchaser and the declaration/payment is due within 30 days of the invoice date. This local preview does not validate TIN/VAT registration, determine whether a supply is taxable or subject to reverse charge, submit a return/declaration or payment, or determine VAT/exemption and transaction-specific treatment.

Reference

SZ_ERS_VAT_REVERSE_CHARGE

Verified

2026-07-18

Supports: Eswatini Revenue Service says VAT-registered businesses must issue tax invoices for all supplies, maintain accurate accounting records and submit VAT returns with payment by the due dates. ERS registration material identifies the Taxpayer Identification Number (TIN), and the official VAT-registration check warns that input VAT cannot be deducted where the supplier is not VAT registered. ERS also says VAT on imported services is reverse charged to the Eswatini purchaser and the declaration/payment is due within 30 days of the invoice date. This local preview does not validate TIN/VAT registration, determine whether a supply is taxable or subject to reverse charge, submit a return/declaration or payment, or determine VAT/exemption and transaction-specific treatment.

Reference

ET_MOF_VAT_PROCLAMATION_1341

Verified

2026-07-18

Supports: Ethiopia's VAT Proclamation requires a registered person making a taxable supply to issue the original tax invoice at the time of supply. It allows a simplified invoice for qualifying low-value cash or retail supplies and requires a recipient-created tax invoice for specified reverse-charge supplies. The Proclamation assigns detailed invoice particulars to regulations. This local preview does not determine registration, VAT/reverse-charge status, low-value eligibility, detailed fields, TIN validity, sales-register use, filing, transmission or transaction-specific treatment.

Reference

ET_MOR_TIN_VERIFICATION

Verified

2026-07-18

Reference

FK_TAXES_ORDINANCE_2025

Verified

2026-07-20

Supports: A person within the Falkland Islands charge to tax preserves the accounting records and documents necessary to explain delivered accounts and the taxable-income computation for at least six years after the relevant chargeable period. The Falkland Islands Taxation Office states that the local system has no sales tax or VAT. Keep the printable title neutral; the reviewed material does not prescribe a universal tax-invoice field set or electronic fiscal clearance.

Reference

FK_TAX_GUIDE

Verified

2026-07-20

Supports: The Falkland Islands Taxation Office states that the local system has no sales tax or VAT. Keep the printable title neutral; the reviewed material does not prescribe a universal tax-invoice field set or electronic fiscal clearance.

Reference

FO_LOGIR_VAT_ACT

Verified

2026-07-19

Supports: A Faroese MVG invoice shows issue date, supplier and recipient names/addresses, the supply's type, extent and price, and the MVG amount or the permitted statement that tax is 20% of the MVG-inclusive amount. Apply the registered-buyer, credit-note, consumer and unregistered-supplier rules separately. Keep invoices and bookkeeping material for five years after the accounting year. The current MVG and bookkeeping legislation reviewed governs the invoice and records. TAKS electronic return services do not make this local PDF an authority-validated invoice, and Danish or EU VAT rules are not inherited.

Reference

FO_TAKS_START_BUSINESS

Verified

2026-07-19

Supports: The current MVG and bookkeeping legislation reviewed governs the invoice and records. TAKS electronic return services do not make this local PDF an authority-validated invoice, and Danish or EU VAT rules are not inherited.

Reference

FO_LOGIR_BOOKKEEPING

Verified

2026-07-19

Supports: Keep invoices and bookkeeping material for five years after the accounting year.

Reference

FJ_FRCS_VAT_RULES

Verified

2026-07-19

Supports: A Fiji VAT tax invoice shows TAX INVOICE; supplier name, address and TIN; recipient name and address; individual serial number and issue date; description and quantity or volume; tax charged; consideration excluding tax; and consideration including tax. Simplified rules can apply to low-value or retail supplies, and exempt or zero-rated supplies must be distinguished where included.

Reference

FJ_FRCS_VAT_ACT

Verified

2026-07-19

Supports: Fiji VAT records, including invoices, tax invoices, credit and debit notes, are generally kept in Fiji, in English, for at least seven years after the taxable period. Official guidance says paper or electronic formats can be used.

Reference

FJ_FRCS_VAT_GUIDE

Verified

2026-07-19

Supports: Fiji VAT records, including invoices, tax invoices, credit and debit notes, are generally kept in Fiji, in English, for at least seven years after the taxable period. Official guidance says paper or electronic formats can be used.

Reference

FJ_FRCS_TAP

Verified

2026-07-19

Supports: Fiji's Taxpayer Administration Portal and fiscal-invoice infrastructure can issue or monitor fiscal invoices and secure elements. This local printable tax invoice does not register a secure element, transmit invoice data or claim that an invoice reached the tax-authority database.

Reference

FI_VERO_VAT_INVOICE_REQUIREMENTS

Verified

2026-07-18

Supports: Finnish Tax Administration VAT invoice guidance requires an issue date, unique sequential number, seller VAT ID, purchaser VAT ID in the specified cases, party names/addresses, supply details, supply/prepayment date where applicable, VAT base, rate and payable VAT. This local preview does not verify a Business ID/VAT ID or determine transaction-specific exemption, reverse-charge, margin-scheme or electronic-invoicing obligations. Finnish VAT invoices are retained for at least six years from the beginning of the calendar year following the relevant VAT period, with specified three- or ten-year exceptions. They must remain examinable by the Tax Administration without undue delay. Finnish VAT guidance permits invoice data to be made available electronically and requires electronic information about specified sales to be available to the Tax Administration on request. This generator does not route a public-sector e-invoice or make authority submissions.

Reference

FR_SERVICE_PUBLIC_INVOICE_PARTICULARS

Verified

2026-07-18

Supports: A French invoice needs its issue date, continuous unique number, sale or service date, seller and buyer identity, VAT identification when applicable, item or service details, quantity and unit price, VAT rate and amount, discounts, and totals excluding and including tax.

Reference

FR_IMPOTS_EINVOICE

Verified

2026-07-18

Supports: France's phased domestic electronic-invoicing reform requires in-scope invoices to pass through an accredited platform; receipt begins for all businesses on 1 September 2026, with phased issuance dates. This generator does not route through an accredited platform or perform e-reporting.

Reference

FR_SERVICE_PUBLIC_RETENTION

Verified

2026-07-20

Supports: French business supporting documents, including customer and supplier invoices, are generally retained for ten years from the close of the accounting year. Computer-issued or received invoices also have a six-year tax-format preservation rule described for the electronic-invoicing reform.

Reference

FR_SERVICE_PUBLIC_EINVOICE

Verified

2026-07-20

Supports: French business supporting documents, including customer and supplier invoices, are generally retained for ten years from the close of the accounting year. Computer-issued or received invoices also have a six-year tax-format preservation rule described for the electronic-invoicing reform. France's phased domestic electronic-invoicing reform requires in-scope invoices to pass through an accredited platform; receipt begins for all businesses on 1 September 2026, with phased issuance dates. This generator does not route through an accredited platform or perform e-reporting.

Reference

GF_FR_INVOICE_CURRENT

Verified

2026-07-20

Supports: French national business guidance lists issue date, continuous unique number, sale/service date, seller and buyer identities, applicable VAT identifiers, item/service description, quantity and unit price, tax rate and amount, discounts, and totals. French tax guidance expressly treats French Guiana as an Article 73 overseas collectivity but states that TVA is not locally applicable there; do not add metropolitan or Antilles TVA by default.

Reference

GF_FR_COMMERCIAL_RETENTION

Verified

2026-07-20

Supports: French official business guidance gives a ten-year commercial-accounting hold for invoices. A fiscal, sector, customs, grant or dispute rule may require a different or longer hold; this pack does not treat the commercial period as a complete French Guiana retention map.

Reference

GF_DGFIP_DOM_TVA_SCOPE

Verified

2026-07-20

Supports: French national business guidance lists issue date, continuous unique number, sale/service date, seller and buyer identities, applicable VAT identifiers, item/service description, quantity and unit price, tax rate and amount, discounts, and totals. French tax guidance expressly treats French Guiana as an Article 73 overseas collectivity but states that TVA is not locally applicable there; do not add metropolitan or Antilles TVA by default.

Reference

GF_DGFIP_DOM_COM_EINVOICE_MATRIX

Verified

2026-07-20

Supports: DGFIP's DROM/COM reform matrix expressly places businesses established in French Guiana outside the domestic e-invoice flow in principle and routes covered transactions to e-reporting, subject to the matrix's transaction and exception rules. This preview neither transmits e-reporting data nor creates a regulated French electronic invoice.

Reference

PF_DICP_VAT_RIGHTS

Verified

2026-07-20

Supports: French Polynesia's DICP states that a VAT-liable business issues an invoice for its sales, services and advances showing the seller's and customer's names, addresses and Tahiti numbers, operation date, description, price excluding tax after discounts, VAT rate and resulting VAT amount. The reviewed DICP sources establish invoice content and VAT treatment but do not establish a universal authority-cleared electronic or fiscal artifact. This local preview is not transmitted to DICP and no French metropolitan e-invoice rule is inherited.

Reference

PF_DICP_VAT_CURRENT

Verified

2026-07-20

Supports: Where the local VAT basic exemption applies, DICP guidance requires the invoice statement ‘TVA non applicable, franchise en base’ and warns that VAT shown on an invoice can become payable merely because it was shown. Check the current threshold and taxpayer regime before printing tax. The reviewed DICP sources establish invoice content and VAT treatment but do not establish a universal authority-cleared electronic or fiscal artifact. This local preview is not transmitted to DICP and no French metropolitan e-invoice rule is inherited.

Reference

PF_DICP_EXEMPT_INVOICE

Verified

2026-07-20

Supports: Where the local VAT basic exemption applies, DICP guidance requires the invoice statement ‘TVA non applicable, franchise en base’ and warns that VAT shown on an invoice can become payable merely because it was shown. Check the current threshold and taxpayer regime before printing tax.

Reference

GA_DGI_CGI_2025

Verified

2026-07-19

Supports: For an in-scope Gabon VAT invoice of at least XAF 300,000 to a taxpayer, use the administration's normalised model and show the supplier's name, address and NIF; the tax rate, price excluding tax and corresponding tax; and the customer's name, address and, when the customer is a taxpayer, NIF. Partial taxpayers distinguish taxable and non-taxable operations and show non-taxable amount, taxable amount, rate and VAT.

Reference

GA_DGI_RETENTION

Verified

2026-07-19

Supports: Keep books, registers, documents and supporting records subject to tax control for ten years from the last recorded operation or the date the document was created, whether on physical or electronic media.

Reference

GA_DGI_EFACT

Verified

2026-07-19

Supports: DGI is deploying E-Fact progressively, beginning with a pilot for large and medium enterprises. A normalised electronic invoice is structured, transmitted through an approved device or compliant solution, validated by E-Fact and carries the resulting fiscal QR code; a PDF, image or paper document alone is not an E-Fact invoice. This local preview performs none of those actions.

Reference

GM_GRA_LEGAL

Verified

2026-07-19

Supports: GRA's current administration material confirms that the Income and Value Added Tax Act 2012 remains an administered revenue law. Its taxpayer notice for entertainment promoters expressly requires VAT registration, proper invoicing or receipting, proper recordkeeping and monthly VAT returns. Confirm whether that scoped or a broader VAT obligation applies to the transaction.

Reference

GM_GRA_VAT_NOTICE

Verified

2026-07-19

Supports: GRA's current administration material confirms that the Income and Value Added Tax Act 2012 remains an administered revenue law. Its taxpayer notice for entertainment promoters expressly requires VAT registration, proper invoicing or receipting, proper recordkeeping and monthly VAT returns. Confirm whether that scoped or a broader VAT obligation applies to the transaction.

Reference

GM_GRA_DTD

Verified

2026-07-19

Supports: GRA's current administration material confirms that the Income and Value Added Tax Act 2012 remains an administered revenue law. Its taxpayer notice for entertainment promoters expressly requires VAT registration, proper invoicing or receipting, proper recordkeeping and monthly VAT returns. Confirm whether that scoped or a broader VAT obligation applies to the transaction. GRA identifies the TIN as the taxpayer identifier under the Income and Value Added Tax Act. The reviewed material does not establish a safe format validator or an unconditional invoice-display rule. GRA provides taxpayer registration, return and payment services online, but the reviewed official sources do not establish a universal authority-cleared electronic-invoice mandate, complete tax-invoice fields or a general retention duration. This local PDF is not represented as an authority-issued or validated VAT invoice.

Reference

GM_GRA_STRATEGIC_PLAN

Verified

2026-07-19

Supports: GRA provides taxpayer registration, return and payment services online, but the reviewed official sources do not establish a universal authority-cleared electronic-invoice mandate, complete tax-invoice fields or a general retention duration. This local PDF is not represented as an authority-issued or validated VAT invoice.

Reference

GE_RS_ACCOUNTING_DOCUMENTS

Verified

2026-07-18

Supports: Georgia's Revenue Service lists tax invoices as a distinct type of accounting document. The published Tax Code distinguishes hardcopy and electronic tax invoices for VAT-deduction timing and says a tax invoice which does not identify the seller cannot support VAT deduction. Revenue Service material also records taxpayer-service procedures for VAT registration, tax-invoice provision and electronic communication. This local preview does not validate a taxpayer identifier, determine VAT registration/deduction eligibility, create or issue a tax invoice, use the taxpayer portal, submit a VAT return or payment, or determine VAT/exemption and transaction-specific treatment.

Reference

GE_RS_TAX_CODE

Verified

2026-07-18

Supports: Georgia's Revenue Service lists tax invoices as a distinct type of accounting document. The published Tax Code distinguishes hardcopy and electronic tax invoices for VAT-deduction timing and says a tax invoice which does not identify the seller cannot support VAT deduction. Revenue Service material also records taxpayer-service procedures for VAT registration, tax-invoice provision and electronic communication. This local preview does not validate a taxpayer identifier, determine VAT registration/deduction eligibility, create or issue a tax invoice, use the taxpayer portal, submit a VAT return or payment, or determine VAT/exemption and transaction-specific treatment.

Reference

GE_RS_TAXPAYER_SERVICE

Verified

2026-07-18

Supports: Georgia's Revenue Service lists tax invoices as a distinct type of accounting document. The published Tax Code distinguishes hardcopy and electronic tax invoices for VAT-deduction timing and says a tax invoice which does not identify the seller cannot support VAT deduction. Revenue Service material also records taxpayer-service procedures for VAT registration, tax-invoice provision and electronic communication. This local preview does not validate a taxpayer identifier, determine VAT registration/deduction eligibility, create or issue a tax invoice, use the taxpayer portal, submit a VAT return or payment, or determine VAT/exemption and transaction-specific treatment.

Reference

DE_BMF_ERECHNUNG

Verified

2026-07-18

Supports: Where German VAT invoicing applies, every mandatory VAT invoice particular must be present in the structured part of a compliant e-invoice; confirm whether the transaction and current transition rules require an e-invoice. For VAT purposes, German businesses keep a copy of each incoming and outgoing invoice for eight years. A compliant e-invoice's structured part must be preserved intact in its original form. Since 1 January 2025, an e-invoice for the German domestic-B2B rules is a structured electronic invoice capable of electronic processing; a simple PDF is an 'other invoice'. Transition rules and exceptions apply. This generator does not create a validated structured e-invoice.

Reference

GH_GRA_EVAT

Verified

2026-07-18

Supports: A Ghana VAT invoice or authorised computer-generated invoice must show the applicable VAT and levy lines and the total tax-inclusive value. Current GRA material reflects the VAT Act 2025 reforms effective 1 January 2026; transaction taxability still requires separate determination. GRA's E-VAT is a certified electronic invoicing system for VAT-registered businesses and generates authority security and QR-verification features. This local document is not GRA-certified and cannot integrate, sign, issue, verify, or report an E-VAT invoice or receipt.

Reference

GH_GRA_EVAT_GUIDELINES

Verified

2026-07-18

Supports: Keep VAT accounts, issued and received invoices and receipts, debit and credit notes, import/export documentation and related records for at least six years; destruction after that period requires the Commissioner-General's written permission. GRA's E-VAT is a certified electronic invoicing system for VAT-registered businesses and generates authority security and QR-verification features. This local document is not GRA-certified and cannot integrate, sign, issue, verify, or report an E-VAT invoice or receipt.

Reference

GH_GRA_TIN

Verified

2026-07-19

Supports: Use the applicable Ghana taxpayer identifier: individuals use the Ghana Card PIN as their TIN, while organisations and companies continue to use a GRA-issued organisational TIN.

Reference

GH_GRA_VAT

Verified

2026-07-19

Supports: A Ghana VAT invoice or authorised computer-generated invoice must show the applicable VAT and levy lines and the total tax-inclusive value. Current GRA material reflects the VAT Act 2025 reforms effective 1 January 2026; transaction taxability still requires separate determination.

Reference

GI_TAX_BUSINESS_RECORDS

Verified

2026-07-20

Supports: Gibraltar Income Tax Office guidance requires records of all business transactions, including sales invoices, purchase receipts, electronic sales records or till rolls, ledgers, cash books and bank records. Gibraltar Government's 2026 treaty guidance says Gibraltar remains VAT-free and that the new Transaction Tax is levied on import/manufacture value for goods rather than as VAT or sales tax at point of sale. Do not print a VAT invoice or automatically apply the import tax as a line-item sales tax.

Reference

GI_TRANSACTION_TAX_2026

Verified

2026-07-20

Supports: Gibraltar Government's 2026 treaty guidance says Gibraltar remains VAT-free and that the new Transaction Tax is levied on import/manufacture value for goods rather than as VAT or sales tax at point of sale. Do not print a VAT invoice or automatically apply the import tax as a line-item sales tax.

Reference

GR_AADE_TIMOLOGIO

Verified

2026-07-18

Supports: AADE's mandatory-electronic-invoicing timetable starts 2 March 2026 for the first revenue group and 1 October 2026 for remaining businesses, with the published transition condition. Official timologio/myDATA or licensed-provider flows issue and transmit in real time and return MARK; provider documents also use authority-linked QR verification. This preview does not issue or transmit through those channels, obtain MARK, or generate a provider-verifiable QR code.

Reference

GR_AADE_EINVOICE_PROVIDER

Verified

2026-07-18

Supports: AADE's mandatory-electronic-invoicing timetable starts 2 March 2026 for the first revenue group and 1 October 2026 for remaining businesses, with the published transition condition. Official timologio/myDATA or licensed-provider flows issue and transmit in real time and return MARK; provider documents also use authority-linked QR verification. This preview does not issue or transmit through those channels, obtain MARK, or generate a provider-verifiable QR code.

Reference

GR_AADE_SALES_DOCUMENTS

Verified

2026-07-20

Supports: AADE describes a sales invoice for sales of goods or services to entities and VAT transactions, retail receipts for private consumers, credit invoices for discounts/refunds/differences, simplified invoices up to EUR 100 or amendments that refer to an original, summary invoices for multiple supplies, and self-billing by the recipient. Select the artifact by recipient and transaction; this preview does not decide applicability.

Reference

GR_AADE_ACCOUNTING_RETENTION

Verified

2026-07-20

Supports: AADE says all accounting books and records must be safeguarded for five years after the end of the period, or for a longer time where another law requires it, in a form that permits search, display and printing or reproduction for audit.

Reference

GR_AADE_MANDATORY_EINVOICE_FAQ

Verified

2026-07-20

Supports: AADE's mandatory-electronic-invoicing timetable starts 2 March 2026 for the first revenue group and 1 October 2026 for remaining businesses, with the published transition condition. Official timologio/myDATA or licensed-provider flows issue and transmit in real time and return MARK; provider documents also use authority-linked QR verification. This preview does not issue or transmit through those channels, obtain MARK, or generate a provider-verifiable QR code.

Reference

GL_TAX_ACCOUNTING_INVOICE_2019

Verified

2026-07-20

Supports: Greenland's own 2019 tax-accounting regulation requires an invoice for each sale unless a stated exception applies. The readable invoice includes issue date, a continuous unique number, the seller's CVR or other registration number and contact details, the quantity and nature of goods or services, total sale amount, buyer contact details, and the delivery date when different. It also regulates consolidated invoices, self-billing, credit notes and consumer receipts. The accounting information supporting the tax accounts is retained for five years after the end of the financial year. Retail cash-register strips and equivalent internal vouchers have the regulation's narrower one-year rule after the annual accounts are signed; other laws can require longer. The Greenland regulation expressly permits invoices, credit notes and self-billing documents to be issued and retained electronically, while requiring two copies-one for the buyer and one retained by the seller. It does not establish an EU/Denmark VAT invoice or authority-issued fiscal artifact, and this app makes no such claim.

Reference

GL_TAX_ADMIN_CONSOLIDATED_2021

Verified

2026-07-20

Supports: The accounting information supporting the tax accounts is retained for five years after the end of the financial year. Retail cash-register strips and equivalent internal vouchers have the regulation's narrower one-year rule after the annual accounts are signed; other laws can require longer.

Reference

GD_IRD_VAT

Verified

2026-07-19

Supports: Only a VAT-registered business may charge Grenada VAT; the Comptroller issues a unique TIN with VAT-related digits. Complete tax-invoice particulars, retention and electronic/fiscal boundaries are not stated on the reviewed authority page and remain unimplemented.

Reference

GP_FR_INVOICE_CURRENT

Verified

2026-07-20

Supports: French national business guidance lists the ordinary invoice baseline: date and continuous unique number, sale/service date, seller and buyer identity, applicable VAT identifiers, item/service details, quantity and unit price, tax rate and amount, discounts, and totals. DGFIP expressly says TVA applies in Guadeloupe under the metropolitan rules in principle, with overseas rates, exemptions and territorial exchanges treated separately.

Reference

GP_FR_COMMERCIAL_RETENTION

Verified

2026-07-20

Supports: French official business guidance gives a ten-year commercial-accounting hold for invoices. Fiscal-control, octroi de mer, customs, sector or dispute periods may differ or run longer.

Reference

GP_DGFIP_DOM_TVA_SCOPE

Verified

2026-07-20

Supports: French national business guidance lists the ordinary invoice baseline: date and continuous unique number, sale/service date, seller and buyer identity, applicable VAT identifiers, item/service details, quantity and unit price, tax rate and amount, discounts, and totals. DGFIP expressly says TVA applies in Guadeloupe under the metropolitan rules in principle, with overseas rates, exemptions and territorial exchanges treated separately.

Reference

GP_DGFIP_DOM_COM_EINVOICE_MATRIX

Verified

2026-07-20

Supports: DGFIP's DROM/COM matrix expressly includes Guadeloupe businesses in domestic electronic invoicing for covered B2B transactions and uses e-reporting for other stated flows. This printable document is not a platform-transmitted French e-invoice and does not submit e-reporting data.

Reference

GU_DRT_TAXPAYER_SERVICES

Verified

2026-07-19

Supports: Guam administers Business Privilege/Gross Receipts Tax rather than a mainland state sales-tax invoice regime. If GRT is visibly passed through, apply the current visibility rule after confirming the older regulation remains operative.

Reference

GU_DRT_GRT_FORM

Verified

2026-07-19

Supports: Guam administers Business Privilege/Gross Receipts Tax rather than a mainland state sales-tax invoice regime. If GRT is visibly passed through, apply the current visibility rule after confirming the older regulation remains operative.

Reference

GU_DRT_GRT_VISIBILITY_REG

Verified

2026-07-19

Supports: Guam administers Business Privilege/Gross Receipts Tax rather than a mainland state sales-tax invoice regime. If GRT is visibly passed through, apply the current visibility rule after confirming the older regulation remains operative.

Reference

GU_DRT_GRT_EFILE

Verified

2026-07-19

Supports: Guam's GRT e-file service files tax returns; it does not validate or clear this browser-local invoice.

Reference

GT_SAT_FEL_REGIME

Verified

2026-07-18

Supports: Guatemala's SAT FEL regime covers the electronic issue, transmission, certification and preservation of invoices, debit and credit notes, receipts and other authorised electronic tax documents (DTE). The authority publishes validation rules, schemas and technical documentation; this local preview does not create a certified DTE XML, use a certifier, or transmit to FEL.

Reference

GT_SAT_FEL_TECHNICAL_DOCUMENTATION

Verified

2026-07-18

Supports: Guatemala's SAT FEL regime covers the electronic issue, transmission, certification and preservation of invoices, debit and credit notes, receipts and other authorised electronic tax documents (DTE). The authority publishes validation rules, schemas and technical documentation; this local preview does not create a certified DTE XML, use a certifier, or transmit to FEL.

Reference

GY_GRA_INVOICES

Verified

2026-07-19

Supports: A Guyana VAT tax invoice shows the regulated title; supplier name, address and VAT number; registered recipient name, address and VAT number; unique serial and date; description; quantity or volume; tax charged; consideration; and total including tax. A cash taxable supply not over GYD 10,000 may use the prescribed sales invoice. Electronic VAT-return filing does not make this browser-local PDF an authority-filed, validated or approved tax invoice.

Reference

GY_GRA_VAT_ACT_2025

Verified

2026-07-19

Supports: A Guyana VAT tax invoice shows the regulated title; supplier name, address and VAT number; registered recipient name, address and VAT number; unique serial and date; description; quantity or volume; tax charged; consideration; and total including tax. A cash taxable supply not over GYD 10,000 may use the prescribed sales invoice.

Reference

GY_GRA_RECORDS

Verified

2026-07-19

Supports: Retain original received and copies of issued VAT invoices and adjustment notes, customs documents and accounting records in Guyana for seven years after the relevant tax period.

Reference

HM_ATO_EXTERNAL_TERRITORIES

Verified

2026-07-19

Supports: The Australian Taxation Office excludes Heard and McDonald Islands from Australia's GST indirect tax zone. The territory has no substantiated standalone ordinary commercial invoice schema; choose the operator's applicable jurisdiction rather than inheriting mainland Australian rules.

Reference

HM_ATO_GST_EXPORT_RULING

Verified

2026-07-19

Supports: The Australian Taxation Office excludes Heard and McDonald Islands from Australia's GST indirect tax zone. The territory has no substantiated standalone ordinary commercial invoice schema; choose the operator's applicable jurisdiction rather than inheriting mainland Australian rules.

Reference

HN_SAR_INVOICING

Verified

2026-07-18

Supports: Honduras's Revenue Administration Service (SAR) states that taxpayers transferring goods or providing services must issue a fiscal receipt. Its invoicing regime distinguishes invoices, pre-valued invoices, tickets, professional-fee receipts, purchase slips, donation certificates, and authorised documents, plus complementary credit notes, debit notes, remittance guides and withholding receipts. This local preview does not determine issuer registration, receipt authorisation, printing/issuance controls, or transaction-specific tax treatment.

Reference

HN_SAR_INVOICING_PROCEDURES

Verified

2026-07-18

Supports: Honduras's Revenue Administration Service (SAR) states that taxpayers transferring goods or providing services must issue a fiscal receipt. Its invoicing regime distinguishes invoices, pre-valued invoices, tickets, professional-fee receipts, purchase slips, donation certificates, and authorised documents, plus complementary credit notes, debit notes, remittance guides and withholding receipts. This local preview does not determine issuer registration, receipt authorisation, printing/issuance controls, or transaction-specific tax treatment.

Reference

HK_IRD_RECORD_KEEPING

Verified

2026-07-19

Supports: Hong Kong has no sales tax or VAT, so the reviewed sources do not impose a general VAT-invoice number or VAT-field schema on an ordinary commercial invoice. Keep enough invoice and receipt detail to support the business transaction and accounting records; sector, customs, consumer and contract rules can add requirements. Business records may be kept in English or Chinese and should include invoices and receipts. The Inland Revenue Department generally requires business records to be retained for at least seven years after the transaction, act or operation to which they relate, subject to stated exceptions and permissions.

Reference

HK_IRD_BRN_UBI

Verified

2026-07-19

Supports: The first eight digits of the Business Registration Number are used as the Unique Business Identifier for business entities. This local document does not validate a BRN/UBI or register a business.

Reference

HK_INVESTHK_SETUP

Verified

2026-07-19

Supports: Hong Kong has no sales tax or VAT, so the reviewed sources do not impose a general VAT-invoice number or VAT-field schema on an ordinary commercial invoice. Keep enough invoice and receipt detail to support the business transaction and accounting records; sector, customs, consumer and contract rules can add requirements.

Reference

HU_NAV_INVOICE_BOOKLET

Verified

2026-07-19

Supports: NAV's February 2025 invoice booklet says an ordinary invoice includes its issue date and unique sequential number; supplier tax number, full name and address; customer full name, address and the applicable customer tax number; the goods or services, quantity where measurable, supply date when different, tax-exclusive unit price and taxable amount, discounts, VAT rate and output VAT. Exemption, reverse-charge, cash-accounting, self-invoicing, margin-scheme and financial-representative wording or particulars apply only in the relevant cases. Hungary distinguishes the invoice itself from invoice-data reporting. NAV says an electronic invoice may be issued in an electronic format but must preserve authenticity, integrity and legibility and be retained electronically. Invoicing software must also support prescribed tax-authority data disclosure, while Online Számla is NAV's separate reporting surface. This preview does not allocate authority-controlled stationery numbers, transmit invoice data, authenticate with a technical user, preserve regulated electronic evidence, or process NAV responses.

Reference

HU_ACCOUNTING_ACT

Verified

2026-07-19

Supports: Section 169 of Hungary's Accounting Act requires accounting reports and their supporting inventory, valuation, ledger extracts and records to remain readable for at least eight years; accounting vouchers supporting the books, including invoices, follow the same eight-year baseline. Electronic vouchers must remain electronically reproducible, readable and protected against later alteration.

Reference

HU_NAV_ONLINE_SZAMLA

Verified

2026-07-19

Supports: Hungary distinguishes the invoice itself from invoice-data reporting. NAV says an electronic invoice may be issued in an electronic format but must preserve authenticity, integrity and legibility and be retained electronically. Invoicing software must also support prescribed tax-authority data disclosure, while Online Számla is NAV's separate reporting surface. This preview does not allocate authority-controlled stationery numbers, transmit invoice data, authenticate with a technical user, preserve regulated electronic evidence, or process NAV responses.

Reference

HU_NAV_ONLINE_SZAMLA_INTERFACE

Verified

2026-07-19

Supports: Hungary distinguishes the invoice itself from invoice-data reporting. NAV says an electronic invoice may be issued in an electronic format but must preserve authenticity, integrity and legibility and be retained electronically. Invoicing software must also support prescribed tax-authority data disclosure, while Online Számla is NAV's separate reporting surface. This preview does not allocate authority-controlled stationery numbers, transmit invoice data, authenticate with a technical user, preserve regulated electronic evidence, or process NAV responses.

Reference

IS_SKATTURINN_VAT

Verified

2026-07-19

Supports: Iceland Revenue and Customs says VAT invoices are issued for taxable sales and include the issue date, purchaser and seller name and kennitala, seller VAT number, sale type, quantity, unit and total price, consecutively pre-numbered invoice identity, whether VAT is included, and the VAT amount. Exempt sellers must not imply VAT is included.

Reference

IS_VAT_ACT

Verified

2026-07-19

Supports: Iceland's VAT Act requires books, settlements and data related to VAT returns to be safeguarded for seven years from the close of the relevant accounting year. Other accounting, audit or dispute rules can extend practical retention.

Reference

IS_EINVOICE_REGULATION

Verified

2026-07-19

Supports: Iceland regulates electronic invoices and electronic accounting, including authenticity, traceability, storage and system requirements. Regulation 44/2019 requires public authorities to receive EN 16931 electronic invoices for covered public contracts. This preview does not generate a compliant electronic accounting artifact, determine public-procurement scope, or transmit through an electronic delivery network.

Reference

IS_PUBLIC_CONTRACT_EINVOICE

Verified

2026-07-19

Supports: Iceland regulates electronic invoices and electronic accounting, including authenticity, traceability, storage and system requirements. Regulation 44/2019 requires public authorities to receive EN 16931 electronic invoices for covered public contracts. This preview does not generate a compliant electronic accounting artifact, determine public-procurement scope, or transmit through an electronic delivery network.

Reference

IS_EC_EINVOICING

Verified

2026-07-19

Reference

IN_CBIC_CGST_RULES

Verified

2026-07-19

Supports: For an Indian GST tax invoice, Rule 46 requires the supplier's name, address and GSTIN; a consecutive serial number; issue date; registered-recipient identity and GSTIN/UIN; HSN or accounting code; description, quantity for goods, value, taxable value, rate and amount of tax; place of supply for interstate supplies; delivery address when different; reverse-charge indication; and the supplier's signature or digital signature, subject to the rule's conditions and special-document exceptions. Use a consecutive serial number, unique for the financial year, containing no more than 16 characters as prescribed by CGST Rule 46 for a tax invoice. Sector-specific documents and revised invoices can follow separate rules.

Reference

IN_CBIC_CGST_ACT

Verified

2026-07-19

Supports: A registered person must generally retain GST accounts and records for 72 months from the due date of the annual return for the relevant year. Appeals, revisions, proceedings and investigations can extend that period.

Reference

IN_GST_EINVOICE_FIELDS

Verified

2026-07-18

Reference

IN_GST_EINVOICE_MANDATE

Verified

2026-07-19

Supports: Where India's e-invoicing mandate applies, the supplier reports invoice data to an Invoice Registration Portal for authentication and an IRN and signed QR code. The official portal describes the current notified class as taxpayers whose aggregate annual turnover reached INR 5 crore or more in a preceding financial year from 2017-18, with exclusions and document/transaction limits. This local printable document does not report to an IRP or receive an IRN or signed QR code.

Reference

ID_DGT_FAKTUR_PAJAK

Verified

2026-07-18

Supports: An Indonesian Faktur Pajak must be complete, clear, and correct; its prescribed particulars include the parties' identity and tax number where applicable, goods or service details, quantities, tax amount, code and serial number, and issue date.

Reference

ID_DGT_GENERAL_TAX_PROCEDURE

Verified

2026-07-20

Supports: Indonesian taxpayers must keep books, records, underlying documents, and electronically processed accounting data in Indonesia for ten years under Article 28(11) of the general tax-procedure law.

Reference

ID_DGT_EFAKTUR

Verified

2026-07-20

Supports: An Indonesian e-Faktur is created through a DGT-designated application or electronic system and must be uploaded and approved through that system. This generator does not create an approved e-Faktur, upload it to DGT, obtain a DGT serial number, or replace the official platform.

Reference

IE_REVENUE_VAT_INVOICE_CONTENT

Verified

2026-07-19

Supports: When an Irish accountable person must issue a VAT invoice, it must show the issue date; a unique sequential number; supplier name, address and VAT registration number; customer name and address; the goods or services; VAT-exclusive unit price, reductions, rate breakdown and total VAT; and the supply or advance-payment date when it differs. Customer VAT identification and specific wording are conditional for reverse-charge, intra-Community and triangulation cases.

Reference

IE_REVENUE_VAT_INVOICE_SCOPE

Verified

2026-07-19

Supports: When an Irish accountable person must issue a VAT invoice, it must show the issue date; a unique sequential number; supplier name, address and VAT registration number; customer name and address; the goods or services; VAT-exclusive unit price, reductions, rate breakdown and total VAT; and the supply or advance-payment date when it differs. Customer VAT identification and specific wording are conditional for reverse-charge, intra-Community and triangulation cases.

Reference

IE_REVENUE_CREDIT_NOTE_CONTENT

Verified

2026-07-19

Supports: An Irish VAT credit note must carry its issue date and unique number, both parties' identity and VAT registration details, the reason and an unambiguous reference to the original invoice, amended consideration, original tax rate or rates and tax at each rate. A customer debit note is treated as a credit note only when issued before the supplier's credit note and accepted by the supplier.

Reference

IE_REVENUE_DEBIT_NOTE

Verified

2026-07-19

Supports: An Irish VAT credit note must carry its issue date and unique number, both parties' identity and VAT registration details, the reason and an unambiguous reference to the original invoice, amended consideration, original tax rate or rates and tax at each rate. A customer debit note is treated as a credit note only when issued before the supplier's credit note and accepted by the supplier.

Reference

IE_REVENUE_RECORD_RETENTION

Verified

2026-07-19

Supports: Keep the original tax records and linking documents, including sales invoices and receipts, for six years. Revenue permits records in manual or electronic form, subject to the applicable recordkeeping requirements.

Reference

IE_REVENUE_VAT_MODERNISATION_PHASE_ONE

Verified

2026-07-19

Supports: A local PDF is not Ireland's future structured eInvoice. From 1 November 2028, VAT-registered large corporates in Revenue's Large Corporates Division must issue EN 16931 structured eInvoices and report relevant data for domestic B2B transactions; all Irish businesses must be able to receive structured eInvoices. Later phases and cross-border rules have separate dates and scopes.

Reference

IM_GOV_VAT_SCOPE

Verified

2026-07-19

Supports: Electronic VAT invoices may be used if they contain the same particulars as paper invoices and preserve origin authenticity, data integrity and legibility. The Isle of Man VAT Online Portal is a separate service for filing VAT returns and payments; this local printable or electronic document does not file a return, transmit invoice data, or register the supplier with Customs and Immigration.

Reference

IM_GOV_CUSTOMS_AGREEMENT

Verified

2026-07-19

Supports: For an Isle of Man taxable supply, a VAT-registered supplier must issue a VAT invoice for standard- or reduced-rated goods or services supplied to another VAT-registered person. A full invoice shows a unique sequential number; tax point and, when different, issue date; supplier name, address and VAT number; customer name and address; identifiable goods or services; quantity or service extent, unit price, VAT rate and amount payable excluding VAT for each description; total excluding VAT; cash discount; and total VAT in sterling. Use a VAT credit note for a genuine mistake, overcharge or agreed reduction and keep a copy. A valid debit note for an undercharge or agreed increase identifies the note and date, supplier and VAT number, customer, original invoice and date, affected supply, price increase excluding VAT, and the VAT rate and amount in sterling. Adjust the VAT records in the applicable period.

Reference

IM_GOV_VAT_REGISTRATION

Verified

2026-07-19

Supports: Show the supplier's VAT registration number only after Isle of Man Customs and Immigration has issued it. Registration provides a VAT certificate and TIN; a business waiting for its VAT number must not include VAT on invoices.

Reference

IM_HMRC_VAT_NOTICE_700

Verified

2026-07-19

Supports: For an Isle of Man taxable supply, a VAT-registered supplier must issue a VAT invoice for standard- or reduced-rated goods or services supplied to another VAT-registered person. A full invoice shows a unique sequential number; tax point and, when different, issue date; supplier name, address and VAT number; customer name and address; identifiable goods or services; quantity or service extent, unit price, VAT rate and amount payable excluding VAT for each description; total excluding VAT; cash discount; and total VAT in sterling. Use a VAT credit note for a genuine mistake, overcharge or agreed reduction and keep a copy. A valid debit note for an undercharge or agreed increase identifies the note and date, supplier and VAT number, customer, original invoice and date, affected supply, price increase excluding VAT, and the VAT rate and amount in sterling. Adjust the VAT records in the applicable period. Electronic VAT invoices may be used if they contain the same particulars as paper invoices and preserve origin authenticity, data integrity and legibility. The Isle of Man VAT Online Portal is a separate service for filing VAT returns and payments; this local printable or electronic document does not file a return, transmit invoice data, or register the supplier with Customs and Immigration.

Reference

IM_GOV_RECORD_KEEPING

Verified

2026-07-19

Supports: Keep business records for at least six years, including records of business receipts and payments and the receipts, statements and similar evidence needed to verify the figures. VAT and company-record duties can add transaction- or entity-specific requirements.

Reference

IM_COMPANIES_ACT_2006

Verified

2026-07-19

Supports: Keep business records for at least six years, including records of business receipts and payments and the receipts, statements and similar evidence needed to verify the figures. VAT and company-record duties can add transaction- or entity-specific requirements.

Reference

IL_TAX_AUTHORITY_ALLOCATION_NUMBER

Verified

2026-07-18

Supports: Israel's invoice allocation-number model requires an authority allocation number for input-tax deduction above changing statutory thresholds. The tax authority's API specification also identifies invoice document types, and requires licensed-dealer number and customer name where law requires them. This generator does not request allocation numbers.

Reference

IL_TAX_AUTHORITY_INVOICE_API

Verified

2026-07-18

Supports: Israel's invoice allocation-number model requires an authority allocation number for input-tax deduction above changing statutory thresholds. The tax authority's API specification also identifies invoice document types, and requires licensed-dealer number and customer name where law requires them. This generator does not request allocation numbers.

Reference

IT_AE_EINVOICE_GUIDE

Verified

2026-07-19

Supports: An ordinary Italian invoice uses the minimum fiscal data required under article 21 or 21-bis of DPR 633/1972, including supplier and customer identifiers, invoice number and date, description and quantity or quality of goods or services, taxable amount, VAT rate and tax. Electronic invoices also carry the recipient's telematic address. In-scope Italian electronic invoices are prepared in the prescribed electronic format and transmitted through Sistema di Interscambio, which checks mandatory fiscal data and identifiers and returns delivery or rejection evidence. This printable Formnivo document is not an SdI invoice: it does not generate current FatturaPA XML, authenticate, transmit, validate or preserve the regulated original.

Reference

IT_DPR_633_CURRENT

Verified

2026-07-19

Supports: An ordinary Italian invoice uses the minimum fiscal data required under article 21 or 21-bis of DPR 633/1972, including supplier and customer identifiers, invoice number and date, description and quantity or quality of goods or services, taxable amount, VAT rate and tax. Electronic invoices also carry the recipient's telematic address. Accounting records, received invoices and copies of issued invoices are generally retained for ten years under Civil Code article 2220. Electronic invoices must also be preserved through a legally compliant electronic-conservation process; unresolved tax or other proceedings can require longer preservation. In-scope Italian electronic invoices are prepared in the prescribed electronic format and transmitted through Sistema di Interscambio, which checks mandatory fiscal data and identifiers and returns delivery or rejection evidence. This printable Formnivo document is not an SdI invoice: it does not generate current FatturaPA XML, authenticate, transmit, validate or preserve the regulated original.

Reference

IT_NORMATTIVA_ART_2220

Verified

2026-07-19

Supports: Accounting records, received invoices and copies of issued invoices are generally retained for ten years under Civil Code article 2220. Electronic invoices must also be preserved through a legally compliant electronic-conservation process; unresolved tax or other proceedings can require longer preservation.

Reference

JM_MOJ_GCT_REGULATIONS

Verified

2026-07-19

Supports: For a Jamaican tax invoice for a taxable supply, Regulation 8 lists the regulated title at the top, supplier name/address/registration number, serial number, supply date, registered recipient name/address, quantity and description, consideration, tax rate and amount, and the total consideration plus tax. Prescribed-goods, telecommunications, insurance and other exceptions in the same regulation must be checked separately. A registered taxpayer making a taxable supply to another registered taxpayer generally issues the original tax invoice no later than seven days after the supply. The regulation also restricts duplicate issuance and requires a replacement copy to be marked COPY and signed. The issuer retains a copy of a tax invoice and the recipient retains the invoice for inspection. The Revenue Administration Act separately requires tax-relevant records, including invoices and contracts, to be retained for at least seven years.

Reference

JM_MOJ_GCT_ACT_INDEX

Verified

2026-07-19

Reference

JM_MOJ_REVENUE_ADMIN

Verified

2026-07-19

Supports: The issuer retains a copy of a tax invoice and the recipient retains the invoice for inspection. The Revenue Administration Act separately requires tax-relevant records, including invoices and contracts, to be retained for at least seven years.

Reference

JP_NTA_QUALIFIED_INVOICE

Verified

2026-07-18

Supports: For a Japanese qualified invoice, show the issuer's name and registration number, transaction date, transaction details (including reduced-rate items where relevant), and totals and consumption-tax amount or applicable tax rate by tax-rate category, plus the recipient's name. Qualified invoices and the related books used for consumption-tax input credits are generally retained for seven years from the prescribed post-tax-period date; the NTA identifies a limited sixth- and seventh-year alternative between books and invoices.

Reference

JP_NTA_ELECTRONIC_BOOKS

Verified

2026-07-20

Supports: Japanese electronic-record rules govern preservation of electronically created or received tax records. This generator produces a display/export document and does not itself establish compliance with the Electronic Books Preservation Act controls.

Reference

JE_REVENUE_GST_RECORDS

Verified

2026-07-19

Supports: A Jersey GST-registered business must issue a GST invoice when it supplies taxable goods or services. A full invoice identifies itself as a tax invoice and shows the tax point and issue date when different; supplier name, address and GST registration number; customer name; individual serial number; description; selling price; whether GST applies; GST rate and amount; and the GST-inclusive price. A registered supplier may use a GST credit or debit note when a supply is cancelled, changed, repriced or returned and the original GST invoice's tax was incorrect. A credit note reduces output and input tax; a debit note increases them. It cannot cancel a supply merely because the customer has not paid. Retain Jersey GST records for six years after the period to which they relate. Computerised records must be printable on request, and the business must be able to explain third-party or off-island accounting systems to Revenue Jersey officers. Revenue Jersey's current GST process separates invoices and accounting evidence from the GST return. Registered businesses submit the return and pay GST through Revenue Jersey's service; this local printable document does not submit a GST return, register the supplier, or transmit invoice data to Revenue Jersey.

Reference

JE_REVENUE_GST_INVOICE_DIRECTION

Verified

2026-07-19

Supports: A Jersey GST-registered business must issue a GST invoice when it supplies taxable goods or services. A full invoice identifies itself as a tax invoice and shows the tax point and issue date when different; supplier name, address and GST registration number; customer name; individual serial number; description; selling price; whether GST applies; GST rate and amount; and the GST-inclusive price.

Reference

JE_REVENUE_GST_RETURN

Verified

2026-07-19

Supports: Revenue Jersey's current GST process separates invoices and accounting evidence from the GST return. Registered businesses submit the return and pay GST through Revenue Jersey's service; this local printable document does not submit a GST return, register the supplier, or transmit invoice data to Revenue Jersey.

Reference

JO_ISTD_NATIONAL_EINVOICING

Verified

2026-07-18

Supports: Persons obligated under Jordan's National E-Invoicing System must register and issue through the national system or an integrated accounting system. A local Formnivo document is not registered, linked, transmitted, or recognized by ISTD as a national e-invoice.

Reference

JO_ISTD_INVOICING_REGULATION

Verified

2026-07-18

Supports: Jordan's invoicing regulation requires baseline seller identity, address and tax or national number, invoice date, description and value, and the buyer name for credit or installment sales. Issue the invoice when the sale occurs and deliver a copy using the applicable method. Retain invoices for four years starting from the latest applicable date identified in Regulation No. 34 of 2019, and longer while a related tax dispute remains unresolved.

Reference

JO_ISTD_EINVOICE_OBLIGATION

Verified

2026-07-19

Supports: Persons obligated under Jordan's National E-Invoicing System must register and issue through the national system or an integrated accounting system. A local Formnivo document is not registered, linked, transmitted, or recognized by ISTD as a national e-invoice.

Reference

JO_ISTD_TAX_NUMBER_SERVICES

Verified

2026-07-19

Supports: Use the applicable Jordan taxpayer identification number. ISTD provides official tax-number certificates and taxpayer electronic-registration services; Formnivo does not verify enrollment or identity.

Reference

KZ_SRC_ESF_SYSTEM

Verified

2026-07-18

Supports: Kazakhstan's State Revenue Committee operates the Electronic Invoices Information System (IS ESF), which supports real-time electronic issuance and exchange and an API for ERP integration. Current authority guidance also describes taxpayer-status and VAT context for e-invoice issuance. This local preview is not registered in IS ESF and cannot authenticate, apply taxpayer-status rules, generate an ESF, transmit it, or receive an authority response.

Reference

KZ_GOV_EINVOICE_FAQ

Verified

2026-07-18

Supports: Kazakhstan's State Revenue Committee operates the Electronic Invoices Information System (IS ESF), which supports real-time electronic issuance and exchange and an API for ERP integration. Current authority guidance also describes taxpayer-status and VAT context for e-invoice issuance. This local preview is not registered in IS ESF and cannot authenticate, apply taxpayer-status rules, generate an ESF, transmit it, or receive an authority response.

Reference

KE_KRA_ETIMS

Verified

2026-07-19

Supports: All persons engaged in business are generally required to onboard eTIMS and issue electronic tax invoices, with buyer-initiated invoicing for specified small suppliers and other published exceptions or special cases. eTIMS validates invoice data, creates authority-linked identifiers and QR data, and transmits invoices to KRA. This local document does none of those things and is not a KRA eTIMS invoice.

Reference

KE_KRA_VAT_INVOICE

Verified

2026-07-19

Supports: A valid Kenyan electronic tax invoice or receipt identifies the trader by PIN and name and includes issue date and time, description, unit cost, quantity, gross amount, tax amount, tax rate, unique invoice number, unique ETR identifier or serial number, and a digital-signature QR code. VAT tax invoices must be serially numbered and generated from eTIMS; buyer PIN rules depend on the claim and transaction context.

Reference

KE_KRA_VALID_INVOICE_FEATURES

Verified

2026-07-19

Supports: A valid Kenyan electronic tax invoice or receipt identifies the trader by PIN and name and includes issue date and time, description, unit cost, quantity, gross amount, tax amount, tax rate, unique invoice number, unique ETR identifier or serial number, and a digital-signature QR code. VAT tax invoices must be serially numbered and generated from eTIMS; buyer PIN rules depend on the claim and transaction context. A KRA PIN identifies both individuals and artificial persons in their dealings with KRA. eTIMS invoices use the trader's PIN, while KRA's official services perform the actual PIN and invoice checks. Formnivo only records a user-entered PIN and does not verify it with KRA.

Reference

KE_KRA_PIN

Verified

2026-07-19

Supports: A KRA PIN identifies both individuals and artificial persons in their dealings with KRA. eTIMS invoices use the trader's PIN, while KRA's official services perform the actual PIN and invoice checks. Formnivo only records a user-entered PIN and does not verify it with KRA.

Reference

KE_KRA_TAX_PROCEDURES_ACT

Verified

2026-07-19

Supports: Tax documents generally must be retained for five years from the end of the reporting period to which they relate, subject to longer preservation for amended assessments or proceedings. VAT transaction records, including serial copies of issued tax invoices and credit/debit notes, are part of the record set.

Reference

KE_KRA_VAT_ACT

Verified

2026-07-19

Supports: Tax documents generally must be retained for five years from the end of the reporting period to which they relate, subject to longer preservation for amended assessments or proceedings. VAT transaction records, including serial copies of issued tax invoices and credit/debit notes, are part of the record set.

Reference

KE_KRA_ETIMS_MANDATE

Verified

2026-07-19

Supports: All persons engaged in business are generally required to onboard eTIMS and issue electronic tax invoices, with buyer-initiated invoicing for specified small suppliers and other published exceptions or special cases. eTIMS validates invoice data, creates authority-linked identifiers and QR data, and transmits invoices to KRA. This local document does none of those things and is not a KRA eTIMS invoice.

Reference

KI_TAX_VAT_IMPORT_SERVICES

Verified

2026-07-19

Supports: Kiribati's current Tax Division material confirms VAT, TIN registration and that input credit depends on a complying tax invoice. The reviewed Act supports tax-invoice request and maintenance duties, but this pack does not invent a complete current field schema.

Reference

KI_VAT_ACT

Verified

2026-07-19

Supports: Kiribati's current Tax Division material confirms VAT, TIN registration and that input credit depends on a complying tax invoice. The reviewed Act supports tax-invoice request and maintenance duties, but this pack does not invent a complete current field schema.

Reference

KI_TAX_TIN_VAT_INSTRUCTIONS

Verified

2026-07-19

Supports: Kiribati's current Tax Division material confirms VAT, TIN registration and that input credit depends on a complying tax invoice. The reviewed Act supports tax-invoice request and maintenance duties, but this pack does not invent a complete current field schema.

Reference

KI_TAX_MIXED_SUPPLIES

Verified

2026-07-19

Supports: Kiribati's current Tax Division material confirms VAT, TIN registration and that input credit depends on a complying tax invoice. The reviewed Act supports tax-invoice request and maintenance duties, but this pack does not invent a complete current field schema.

Reference

LV_VAT_LAW_TAX_INVOICE

Verified

2026-07-18

Supports: Latvia's VAT Law identifies tax-invoice particulars including issuance date and consecutive identification number, supplier and recipient identities and VAT registration numbers where applicable, supply or advance-payment date, goods/services details, net price, discounts, tax base by rate, VAT rate, and calculated VAT. Latvia's Accounting Law also establishes structured electronic-invoice requirements for specified domestic business-to-business invoices, subject to statutory transitional provisions and exceptions. Latvian VAT tax invoices are generally stored for five years from issue; longer input-tax adjustment periods can apply. Other accounting source documents are kept as long as needed for traceability and at least five years. Latvian law governs authenticity and unchanged content for electronic tax invoices and separately defines structured e-invoices for specified transactions, with transitional provisions and exceptions. This generator does not create an EN 16931 document or transmit it through an official channel.

Reference

LV_ACCOUNTING_LAW_EINVOICE

Verified

2026-07-18

Supports: Latvia's VAT Law identifies tax-invoice particulars including issuance date and consecutive identification number, supplier and recipient identities and VAT registration numbers where applicable, supply or advance-payment date, goods/services details, net price, discounts, tax base by rate, VAT rate, and calculated VAT. Latvia's Accounting Law also establishes structured electronic-invoice requirements for specified domestic business-to-business invoices, subject to statutory transitional provisions and exceptions. Latvian VAT tax invoices are generally stored for five years from issue; longer input-tax adjustment periods can apply. Other accounting source documents are kept as long as needed for traceability and at least five years. Latvian law governs authenticity and unchanged content for electronic tax invoices and separately defines structured e-invoices for specified transactions, with transitional provisions and exceptions. This generator does not create an EN 16931 document or transmit it through an official channel.

Reference

LB_MOF_VAT_INVOICE_RECORDS

Verified

2026-07-20

Supports: For a Lebanese VAT invoice, show the supplier's name, address and Ministry of Finance registration number; the customer's name and address; the goods or services supplied; sequential invoice number and date; amount due; and the tax amount with the applied rate. VAT taxpayers keep books, invoices and other accounting documents for ten years after the end of the year to which the records relate. The Ministry says records may be stored by computer or other modern technologies and are legally maintained in Arabic, with French or English also permitted. The reviewed Ministry guidance permits electronic record storage and separately links to online tax-account, declaration and payment services. A browser-local PDF is not evidence of tax registration, declaration or payment and is not represented as transmitted to or validated by the Ministry of Finance.

Reference

LB_MOF_ETAX

Verified

2026-07-20

Supports: The reviewed Ministry guidance permits electronic record storage and separately links to online tax-account, declaration and payment services. A browser-local PDF is not evidence of tax registration, declaration or payment and is not represented as transmitted to or validated by the Ministry of Finance.

Reference

LS_RSL_VAT_105_INVOICE_RULES

Verified

2026-07-18

Supports: Revenue Services Lesotho's VAT 105 guide records that a valid VAT invoice must prominently say Value Added Tax Invoice or VAT Invoice; identify both supplier and recipient by commercial name, postal and physical address, Taxpayer Identification Number and VAT registration number; carry an individualised consecutive invoice number and issue date; describe the goods or services with quantity or volume; and separately show consideration, VAT and VAT-inclusive consideration, or state that consideration includes VAT at a stated rate. It also describes original/copy handling and credit/debit-note adjustments. This local preview does not validate taxpayer or VAT registrations, determine taxable-supply status or entitlement to input VAT, create an official original/copy, process notes, file/pay VAT, or determine VAT/exemption and transaction-specific treatment.

Reference

LS_RSL_VAT_ACCOUNTING_RULING

Verified

2026-07-18

Reference

LR_LRA_RECORDS_REGULATION

Verified

2026-07-19

Supports: LRA's minimum documentation regulation for large and medium taxpayers calls for sales invoices clearly showing price per item, or triplicate receipts with serial numbers, covering local and foreign cash and credit sales; it also calls for original invoices supporting local purchases. Apply this scoped record rule only where the regulation applies.

Reference

LR_LRA_FY2025_REPORT

Verified

2026-07-19

Supports: LRA's FY2025 performance report describes GST-EFD awareness and official GST invoices printed on fiscal-device receipts. This local PDF is not an EFD fiscal receipt and does not transmit to or validate with LRA. The report is implementation evidence, not a complete statutory mandate or field schema.

Reference

LR_LRA_CUSTOMS_FACT_SHEET

Verified

2026-07-19

Supports: LRA states a seven-year period for import records under Revenue Code section 55. The reviewed sources do not establish that this customs period is the universal GST or ordinary-business invoice period; confirm the applicable domestic-tax retention rule separately.

Reference

LI_LLV_UID

Verified

2026-07-19

Reference

LI_VAT_LAW

Verified

2026-07-19

Supports: Liechtenstein VAT Act article 26 says an invoice must clearly identify the supplier, recipient and nature of the supply and normally state the supplier's trading name/place and VAT-register number; recipient's trading name/place; supply date or period when different from invoice date; nature, subject and extent of the supply; consideration; and applicable rate plus tax amount (or the rate alone when consideration includes tax). Recipient details may be omitted from automated till receipts below the government-set threshold. VAT Act articles 57 and 42 require business books, vouchers, business papers and other records to be kept until the absolute tax-assessment limitation expires: 10 years after the end of the tax period. Records connected with input-tax relief or own-use calculations for immovable property are kept for 20 years. The VAT Act allows paperless transmission and storage only under conditions set by government. The Office for Finance's eInvoice channel is a separate structured public-administration workflow; a PDF or this local preview is not that transmitted eInvoice and does not validate UID/MWST identifiers or send to a public buyer.

Reference

LI_LLV_EINVOICE

Verified

2026-07-19

Supports: The VAT Act allows paperless transmission and storage only under conditions set by government. The Office for Finance's eInvoice channel is a separate structured public-administration workflow; a PDF or this local preview is not that transmitted eInvoice and does not validate UID/MWST identifiers or send to a public buyer.

Reference

LI_EC_EINVOICING

Verified

2026-07-19

Reference

LT_VAT_LAW_INVOICE

Verified

2026-07-19

Supports: Lithuania's VAT Law requires a VAT invoice to include accounting-document requisites, supplier identity and VAT registration number, purchaser identity, goods/services name, taxable amount, VAT rate and VAT amount, plus any further particulars established under law. The legislation also gives explicit simplified-invoice information and supports i.SAF VAT-invoice registers; special cases may change the required information.

Reference

LT_VMI_ISAF

Verified

2026-07-18

Supports: Lithuania's VAT Law requires a VAT invoice to include accounting-document requisites, supplier identity and VAT registration number, purchaser identity, goods/services name, taxable amount, VAT rate and VAT amount, plus any further particulars established under law. The legislation also gives explicit simplified-invoice information and supports i.SAF VAT-invoice registers; special cases may change the required information. i.SAF is Lithuania's VAT-invoice-register reporting subsystem. This generator does not prepare or submit an i.SAF register and does not establish the controls needed for electronic invoice preservation.

Reference

LT_VMI_INVOICE_REGISTERS

Verified

2026-07-20

Supports: Lithuanian VAT invoices, including qualifying cash-register receipts, are kept for ten years from issue; electronic-storage rules require authenticity, integrity and legibility through the retention period.

Reference

LT_VMI_VAT_GUIDANCE

Verified

2026-07-20

Supports: Lithuanian VAT invoices, including qualifying cash-register receipts, are kept for ten years from issue; electronic-storage rules require authenticity, integrity and legibility through the retention period. i.SAF is Lithuania's VAT-invoice-register reporting subsystem. This generator does not prepare or submit an i.SAF register and does not establish the controls needed for electronic invoice preservation.

Reference

LU_GUICHET_INVOICE

Verified

2026-07-18

Supports: Luxembourg's official business portal requires invoices over EUR 100 to state sequential number and issue date, supplier VAT number, parties' names and addresses, supply or advance-payment date, quantity/nature, net price and tax base by rate, VAT rates and amounts, and the reason for exemption. It also specifies a simplified set for lower-value invoices and additional reverse-charge/cash-accounting references where applicable. Electronic invoicing requires recipient acceptance for ordinary transactions, while compliant electronic invoices are required for public procurement and concession contracts subject to listed exceptions. This generator does not submit through Luxembourg's public-procurement channel.

Reference

LU_INDIRECT_TAX_INVOICE

Verified

2026-07-18

Supports: Luxembourg's official business portal requires invoices over EUR 100 to state sequential number and issue date, supplier VAT number, parties' names and addresses, supply or advance-payment date, quantity/nature, net price and tax base by rate, VAT rates and amounts, and the reason for exemption. It also specifies a simplified set for lower-value invoices and additional reverse-charge/cash-accounting references where applicable.

Reference

LU_VAT_LAW_2026

Verified

2026-07-20

Supports: Luxembourg VAT books and invoice records are generally retained for ten years under the consolidated VAT law, with transaction-specific periods and access requirements addressed by the same legislation. Electronic invoicing requires recipient acceptance for ordinary transactions, while compliant electronic invoices are required for public procurement and concession contracts subject to listed exceptions. This generator does not submit through Luxembourg's public-procurement channel.

Reference

MO_DSF_TAX

Verified

2026-07-19

Supports: Macao has a distinct Financial Services Bureau and a Fiscal Code approved by Law 24/2024, fully effective from 1 January 2026. Do not apply mainland China's fapiao rules to Macao. The reviewed official material does not establish a general VAT/GST invoice regime or universal invoice particulars; no regulated tax-invoice output is implemented.

Reference

MO_DSF_CODE_NOTICE

Verified

2026-07-19

Supports: Macao has a distinct Financial Services Bureau and a Fiscal Code approved by Law 24/2024, fully effective from 1 January 2026. Do not apply mainland China's fapiao rules to Macao.

Reference

MG_DGI_CURRENT_TEXTS

Verified

2026-07-20

Supports: The DGI's published 2025 Tax Code requires books and supporting documents to be kept for ten years from 1 January following the year in which the book was completed or the document created. Confirm the 2026 consolidated text for current use. The official DGI legal index publishes Decree 738-2025 implementing the national e-Facturation system. Until the decree's current taxpayer scope, rollout and technical validation path are mapped claim by claim, this local PDF must not be treated as an e-Facturation invoice or as transmitted to or validated by DGI.

Reference

MG_DGI_TAX_CODE_2025

Verified

2026-07-20

Supports: The DGI's published 2025 Tax Code requires books and supporting documents to be kept for ten years from 1 January following the year in which the book was completed or the document created. Confirm the 2026 consolidated text for current use.

Reference

MG_DGI_FINANCE_LAW_2020

Verified

2026-07-20

Supports: The DGI's published finance-law text requires invoices to identify seller and customer by name or legal name, address, statistical identifier and online tax identifier, and to show quantity, unit price, total in figures and words, payment due date and payment method. VAT invoices separately show the price excluding tax and VAT.

Reference

MG_DGI_VAT_AMENDMENT_2021

Verified

2026-07-20

Supports: The DGI's published finance-law text requires invoices to identify seller and customer by name or legal name, address, statistical identifier and online tax identifier, and to show quantity, unit price, total in figures and words, payment due date and payment method. VAT invoices separately show the price excluding tax and VAT.

Reference

MG_DGI_EFACTURATION_DECREE

Verified

2026-07-20

Supports: The official DGI legal index publishes Decree 738-2025 implementing the national e-Facturation system. Until the decree's current taxpayer scope, rollout and technical validation path are mapped claim by claim, this local PDF must not be treated as an e-Facturation invoice or as transmitted to or validated by DGI.

Reference

MW_MRA_VAT_TAX_INVOICE_FEATURES

Verified

2026-07-18

Supports: Malawi Revenue Authority VAT guidance says VAT invoices must prominently be identified as Tax Invoice. Its tax-invoice features require the issue date and serial number; supplier and customer name, address and Taxpayer Identification Number (TPIN); a clear goods/services description with quantity or extent of service; and the consideration including VAT due. The MRA Electronic Invoicing System (EIS) says invoices must be generated through EIS or an approved tax-invoicing system, and its FAQ describes unique receipt number/QR and EIS/API workflow. This local preview does not validate TPINs, use or integrate with EIS, generate a fiscal receipt/QR, submit records, file/pay VAT, or determine registration, VAT/exemption and transaction-specific treatment.

Reference

MW_MRA_EIS_INVOICING_CONTEXT

Verified

2026-07-18

Supports: Malawi Revenue Authority VAT guidance says VAT invoices must prominently be identified as Tax Invoice. Its tax-invoice features require the issue date and serial number; supplier and customer name, address and Taxpayer Identification Number (TPIN); a clear goods/services description with quantity or extent of service; and the consideration including VAT due. The MRA Electronic Invoicing System (EIS) says invoices must be generated through EIS or an approved tax-invoicing system, and its FAQ describes unique receipt number/QR and EIS/API workflow. This local preview does not validate TPINs, use or integrate with EIS, generate a fiscal receipt/QR, submit records, file/pay VAT, or determine registration, VAT/exemption and transaction-specific treatment.

Reference

MW_MRA_EIS_FAQ

Verified

2026-07-18

Supports: Malawi Revenue Authority VAT guidance says VAT invoices must prominently be identified as Tax Invoice. Its tax-invoice features require the issue date and serial number; supplier and customer name, address and Taxpayer Identification Number (TPIN); a clear goods/services description with quantity or extent of service; and the consideration including VAT due. The MRA Electronic Invoicing System (EIS) says invoices must be generated through EIS or an approved tax-invoicing system, and its FAQ describes unique receipt number/QR and EIS/API workflow. This local preview does not validate TPINs, use or integrate with EIS, generate a fiscal receipt/QR, submit records, file/pay VAT, or determine registration, VAT/exemption and transaction-specific treatment.

Reference

MY_RMCD_SST_INVOICES

Verified

2026-07-19

Supports: For a Malaysian service-tax invoice, show the serial number and date; registered person's name, address and identification number; a sufficient description; discounts; amount excluding service tax; tax rate and tax amount separately; total including tax; and Ringgit equivalents for foreign-currency amounts. Sales-tax invoices and special documents have their own prescribed particulars.

Reference

MY_RMCD_SERVICE_TAX_FAQ

Verified

2026-07-19

Supports: Service-tax records must generally be preserved for seven years, in Bahasa Melayu or English, in Malaysia unless the Director General permits otherwise, and may be kept in soft or hard copy.

Reference

MY_LHDNM_SELF_BILLED_SCHEMA

Verified

2026-07-19

Reference

MY_LHDNM_EINVOICE_TYPES

Verified

2026-07-19

Reference

MY_LHDNM_MYINVOIS_START

Verified

2026-07-19

Supports: Malaysia's MyInvois programme uses structured supplier, buyer, document, classification, line, currency, price and tax data and authority validation. The RM1 million–RM5 million phase began on 1 January 2026; businesses below RM1 million are exempt under the cited Ministry of Finance update, with a cited transition concession for the phase. Confirm the current taxpayer phase and guideline version. A browser-local printable invoice is not a validated MyInvois e-Invoice and receives no authority unique identifier or QR code.

Reference

MY_MOF_EINVOICE_PHASE_2026

Verified

2026-07-19

Supports: Malaysia's MyInvois programme uses structured supplier, buyer, document, classification, line, currency, price and tax data and authority validation. The RM1 million–RM5 million phase began on 1 January 2026; businesses below RM1 million are exempt under the cited Ministry of Finance update, with a cited transition concession for the phase. Confirm the current taxpayer phase and guideline version. A browser-local printable invoice is not a validated MyInvois e-Invoice and receives no authority unique identifier or QR code.

Reference

MY_MOF_EINVOICE_EXEMPTION

Verified

2026-07-19

Supports: Malaysia's MyInvois programme uses structured supplier, buyer, document, classification, line, currency, price and tax data and authority validation. The RM1 million–RM5 million phase began on 1 January 2026; businesses below RM1 million are exempt under the cited Ministry of Finance update, with a cited transition concession for the phase. Confirm the current taxpayer phase and guideline version. A browser-local printable invoice is not a validated MyInvois e-Invoice and receives no authority unique identifier or QR code.

Reference

MY_MOF_EINVOICE_TRANSITION

Verified

2026-07-19

Supports: Malaysia's MyInvois programme uses structured supplier, buyer, document, classification, line, currency, price and tax data and authority validation. The RM1 million–RM5 million phase began on 1 January 2026; businesses below RM1 million are exempt under the cited Ministry of Finance update, with a cited transition concession for the phase. Confirm the current taxpayer phase and guideline version. A browser-local printable invoice is not a validated MyInvois e-Invoice and receives no authority unique identifier or QR code.

Reference

MV_MIRA_TAX_INVOICE

Verified

2026-07-19

Supports: A full Maldives GST tax invoice prominently states TAX INVOICE; seller name, address and TIN; purchaser name, address and TIN; pre-printed or software-generated invoice number; issue date; quantity and details; value excluding tax; tax charged; and total including tax or a statement that tax is included. MIRA permits pre-printed or software-generated invoice numbers and requires registered businesses to file GST returns through the official service. This browser-local document does not validate a TIN, file a return, transmit invoice data or establish input-tax eligibility.

Reference

MV_MIRA_GST_REGULATION

Verified

2026-07-19

Supports: A full Maldives GST tax invoice prominently states TAX INVOICE; seller name, address and TIN; purchaser name, address and TIN; pre-printed or software-generated invoice number; issue date; quantity and details; value excluding tax; tax charged; and total including tax or a statement that tax is included. Where the value changes after a GST tax invoice, issue the applicable credit or debit note within three days of identifying the change. The regulation prescribes note content, cancellation and adjustment conditions. Maintain documents and financial accounts, including GST invoices, receipts, credit and debit notes, for at least five years from the end of the tax year to which the documents relate, subject to applicable tax-law and proceeding requirements. MIRA permits pre-printed or software-generated invoice numbers and requires registered businesses to file GST returns through the official service. This browser-local document does not validate a TIN, file a return, transmit invoice data or establish input-tax eligibility.

Reference

MV_MIRA_TAX_ADMIN_ACT

Verified

2026-07-19

Supports: Maintain documents and financial accounts, including GST invoices, receipts, credit and debit notes, for at least five years from the end of the tax year to which the documents relate, subject to applicable tax-law and proceeding requirements.

Reference

ML_DGI_CURRENT_CGI

Verified

2026-07-20

Supports: Mali's current DGI online General Tax Code states that a person who mentions VAT on an invoice or equivalent document is liable for that VAT. This is not a complete list of tax-invoice particulars; confirm applicability and the current article set before issuing a VAT document. A current official source establishing the generally applicable invoice-retention duration was not captured in this pass. Confirm the applicable current tax, accounting and commercial record period before relying on local storage.

Reference

ML_DGI_VAT_ANNEX

Verified

2026-07-20

Supports: DGI requires the VAT Annex 1.1 declaration through the e-Impôt service instead of paper and publishes monthly and annual tax declaration/payment guidance. A Formnivo document does not submit that annex, declare VAT or make a tax payment.

Reference

ML_DGI_DECLARATIONS

Verified

2026-07-20

Supports: DGI requires the VAT Annex 1.1 declaration through the e-Impôt service instead of paper and publishes monthly and annual tax declaration/payment guidance. A Formnivo document does not submit that annex, declare VAT or make a tax payment.

Reference

MT_MTCA_INVOICE_RECEIPT_FAQ

Verified

2026-07-19

Supports: Malta's Tax and Customs Administration says an Article 10-registered supplier generally issues a tax invoice when supplying another registered person and a fiscal receipt when supplying an unregistered person. Supplier registration type, supply type and the customer's VAT status determine the required artifact. A Maltese tax invoice in scope includes issue date, unique sequential number, supplier name/address/VAT number, customer name/address and applicable VAT number, quantity and nature of goods or extent and nature of services, supply or payment date where different, taxable value and unit price by rate or exemption, discounts, VAT rate and VAT payable, plus special wording where exemption, reverse charge, cash accounting or a margin scheme applies. Simplified invoices have a narrower set and fiscal receipts follow separate controls.

Reference

MT_MTCA_INVOICE_RECEIPT_SCOPE

Verified

2026-07-19

Supports: Malta's Tax and Customs Administration says an Article 10-registered supplier generally issues a tax invoice when supplying another registered person and a fiscal receipt when supplying an unregistered person. Supplier registration type, supply type and the customer's VAT status determine the required artifact.

Reference

MT_MTCA_VAT_RECORDS

Verified

2026-07-19

Supports: Malta requires VAT transaction records, documents and accounts to be retained for at least six years from the end of the relevant year, with later-return, correction, capital-goods and intra-EU distance-sale rules changing the start or duration. Invoices must be stored in their original paper or electronic form.

Reference

MT_MTCA_EINVOICING_DRR

Verified

2026-07-19

Supports: MTCA states that it is studying e-invoicing and real-time reporting implementation. This preview neither proves that a later mandate is absent nor creates a fiscal receipt, public-sector structured invoice, authority report or transmission; check the current MTCA position before issue.

Reference

MT_EC_EINVOICING

Verified

2026-07-19

Supports: MTCA states that it is studying e-invoicing and real-time reporting implementation. This preview neither proves that a later mandate is absent nor creates a fiscal receipt, public-sector structured invoice, authority report or transmission; check the current MTCA position before issue.

Reference

MQ_FR_INVOICE_CURRENT

Verified

2026-07-20

Supports: French national business guidance lists the ordinary invoice baseline: date and continuous unique number, sale/service date, seller and buyer identity, applicable VAT identifiers, item/service details, quantity and unit price, tax rate and amount, discounts, and totals. DGFIP expressly says TVA applies in Martinique under the metropolitan rules in principle, with overseas rates, exemptions and territorial exchanges treated separately.

Reference

MQ_FR_COMMERCIAL_RETENTION

Verified

2026-07-20

Supports: French official business guidance gives a ten-year commercial-accounting hold for invoices. Fiscal-control, octroi de mer, customs, sector or dispute periods may differ or run longer.

Reference

MQ_DGFIP_DOM_TVA_SCOPE

Verified

2026-07-20

Supports: French national business guidance lists the ordinary invoice baseline: date and continuous unique number, sale/service date, seller and buyer identity, applicable VAT identifiers, item/service details, quantity and unit price, tax rate and amount, discounts, and totals. DGFIP expressly says TVA applies in Martinique under the metropolitan rules in principle, with overseas rates, exemptions and territorial exchanges treated separately.

Reference

MQ_DGFIP_DOM_COM_EINVOICE_MATRIX

Verified

2026-07-20

Supports: DGFIP's DROM/COM matrix expressly includes Martinique businesses in domestic electronic invoicing for covered B2B transactions and uses e-reporting for other stated flows. This printable document is not a platform-transmitted French e-invoice and does not submit e-reporting data.

Reference

MR_DGI_CGI_2023

Verified

2026-07-20

Supports: The DGI's 2023 General Tax Code requires industrial, commercial and service businesses to invoice clients regardless of tax regime. Article L.21 lists supplier identity, NIF, address, contacts, commercial registration, bank references, signature and stamp; uninterrupted invoice number, date and transaction object; VAT-exclusive amount, rate and tax or exemption, and tax-inclusive total where applicable; plus customer identity, address and NIF for legal persons or traders. Keep accounting documents and supporting records, including purchase and sales invoices, for at least ten years after the year in which the import, purchase, sale or service was entered in the accounts. The reviewed code says computerised accounting uses media and software approved by the tax administration and meeting integrity and preservation requirements. DGI's online declaration/payment and official-receipt QR verification are separate services; this local PDF does not submit a return, pay tax or create a DGI quittance.

Reference

MR_DGI_ASSISTANCE

Verified

2026-07-20

Supports: The reviewed code says computerised accounting uses media and software approved by the tax administration and meeting integrity and preservation requirements. DGI's online declaration/payment and official-receipt QR verification are separate services; this local PDF does not submit a return, pay tax or create a DGI quittance.

Reference

MU_MRA_EINVOICING

Verified

2026-07-18

Supports: An economic operator brought into Mauritius e-Invoicing must use a compliant EBS, complete portal tests and onboarding, obtain an EBS MRA ID and transmit fiscal invoices for authority fiscalisation. This local preview cannot register, test, obtain an EBS MRA ID, fiscalise or transmit a document.

Reference

MU_MRA_SECURE_HUB

Verified

2026-07-18

Reference

MU_MRA_VAT_INVOICE

Verified

2026-07-19

Supports: A Mauritius VAT invoice must identify itself as a VAT invoice and include the registered supplier's name, business address, VAT registration number and BRN, serial number, issue date, supply description and quantity where applicable, value excluding VAT, VAT amount and rate, and prescribed purchaser particulars. Use the supplier's VAT registration number and Business Registration Number on an in-scope VAT invoice. MRA uses a Tax Account Number for tax-portal access, but Formnivo does not validate any identifier or registration status.

Reference

MU_MRA_TAN_PORTAL

Verified

2026-07-19

Supports: Use the supplier's VAT registration number and Business Registration Number on an in-scope VAT invoice. MRA uses a Tax Account Number for tax-portal access, but Formnivo does not validate any identifier or registration status.

Reference

MU_MRA_RECORD_KEEPING

Verified

2026-07-19

Supports: Keep proper business records in English or French, in chronological order, for at least five years. Retain issued and received invoices as part of those records.

Reference

MU_MRA_EINVOICING_REGULATION

Verified

2026-07-19

Supports: An economic operator brought into Mauritius e-Invoicing must use a compliant EBS, complete portal tests and onboarding, obtain an EBS MRA ID and transmit fiscal invoices for authority fiscalisation. This local preview cannot register, test, obtain an EBS MRA ID, fiscalise or transmit a document.

Reference

MX_SAT_CFDI_REQUIREMENTS

Verified

2026-07-18

Supports: A Mexican CFDI requires the issuer and recipient RFC, fiscal regimes, recipient fiscal postal code and use code, SAT folio and digital seals, issue place and date, item details, values, totals, tax breakdowns, and payment information when applicable.

Reference

MD_SFS_FISCAL_INVOICE_FIELDS

Verified

2026-07-18

Supports: Moldova's State Tax Service states that a fiscal invoice includes its current number; supplier and customer name, address and fiscal code; issue date and, when different, delivery date; supply type; and, for every supply type, quantity, unit price excluding TVA, TVA rate and amount, total due and total TVA.

Reference

MD_GOV_EFACTURA_SERVICE

Verified

2026-07-18

Reference

MD_SFS_EFACTURA_RULE

Verified

2026-07-18

Supports: SIA e-Factura is the authenticated State Tax Service system for creation, circulation, registration and validation of electronic fiscal invoices and is mandatory only for specified taxpayer categories. This local printable Factură fiscală does not create, sign, register, send, accept, reject or cancel an SIA e-Factura.

Reference

MD_MF_ACCOUNTING_LAW_287

Verified

2026-07-20

Supports: Accounting Law 287 article 17 requires primary documents, registers, financial statements and related accounting documents to be stored on paper or electronically, protected from unauthorised changes and accessible when required. The retention terms are set separately by the state Archive Fund authority; the reviewed Ministry and SFS sources do not supply a single universal invoice-year period, so that schedule must be checked before disposal.

Reference

MD_SFS_EFACTURA_GUIDE

Verified

2026-07-20

Supports: SIA e-Factura is the authenticated State Tax Service system for creation, circulation, registration and validation of electronic fiscal invoices and is mandatory only for specified taxpayer categories. This local printable Factură fiscală does not create, sign, register, send, accept, reject or cancel an SIA e-Factura.

Reference

MN_EBARIMT_GUIDE

Verified

2026-07-19

Supports: Official eBarimt material documents electronic payment receipts, invoice creation and VAT reporting. This browser-local document is not created, registered or reported through eBarimt. Current statutory particulars, identifier vocabulary, retention and exact taxpayer/transaction scope require legislation-level review.

Reference

ME_GOV_VAT_LAW

Verified

2026-07-18

Supports: Montenegro's VAT law records Tax Administration context for VAT. The Tax Administration publishes electronic-fiscalization functional specifications, while the Ministry of Finance explains that persons obliged to issue accounts for supplies of products or services are subject to fiscalization. Government fiscalization material records that transactions and fiscal invoices are communicated in real time to the competent public-revenue authority. This local preview does not validate PIB, determine fiscalization applicability, use a certified fiscalization service, create a compliant fiscal invoice, communicate in real time, generate/verify fiscal identifiers or QR data, submit VAT, or determine PDV/exemption and transaction-specific treatment.

Reference

ME_TAX_ADMIN_EFISCALIZATION

Verified

2026-07-18

Supports: Montenegro's VAT law records Tax Administration context for VAT. The Tax Administration publishes electronic-fiscalization functional specifications, while the Ministry of Finance explains that persons obliged to issue accounts for supplies of products or services are subject to fiscalization. Government fiscalization material records that transactions and fiscal invoices are communicated in real time to the competent public-revenue authority. This local preview does not validate PIB, determine fiscalization applicability, use a certified fiscalization service, create a compliant fiscal invoice, communicate in real time, generate/verify fiscal identifiers or QR data, submit VAT, or determine PDV/exemption and transaction-specific treatment.

Reference

ME_GOV_FISCALIZATION_SCOPE

Verified

2026-07-18

Supports: Montenegro's VAT law records Tax Administration context for VAT. The Tax Administration publishes electronic-fiscalization functional specifications, while the Ministry of Finance explains that persons obliged to issue accounts for supplies of products or services are subject to fiscalization. Government fiscalization material records that transactions and fiscal invoices are communicated in real time to the competent public-revenue authority. This local preview does not validate PIB, determine fiscalization applicability, use a certified fiscalization service, create a compliant fiscal invoice, communicate in real time, generate/verify fiscal identifiers or QR data, submit VAT, or determine PDV/exemption and transaction-specific treatment.

Reference

MS_TAX_ADMIN_ACT_2023

Verified

2026-07-20

Supports: A Montserrat taxpayer carrying on a trade, business or independent profession keeps records and accounts sufficient to record all transactions and determine gains or losses, together with the Act's source-document layer. Current implementation directions from the Comptroller may add detail. Official investment guidance states that Montserrat does not impose VAT or a similar goods-and-services tax. The reviewed sources do not create a general VAT invoice or authority-cleared e-invoice; customs consumption tax and sector rules are separate.

Reference

MS_INVEST_TAX_OVERVIEW

Verified

2026-07-20

Supports: Official investment guidance states that Montserrat does not impose VAT or a similar goods-and-services tax. The reviewed sources do not create a general VAT invoice or authority-cleared e-invoice; customs consumption tax and sector rules are separate.

Reference

MA_MEF_DGI_VAT_INVOICING

Verified

2026-07-18

Supports: Morocco Ministry of Finance/DGI material records that VAT-taxable operators issue pre-numbered invoices from a continuous series or computer system, include customary commercial information, and state VAT on the invoice. DGI also requires supplier ICE on VAT-deduction statements. This local preview does not validate ICE or tax IDs, apply withholding, classify VAT status, determine exemptions, or submit payment-delay/e-invoice records.

Reference

MA_MEF_DGI_ICE

Verified

2026-07-18

Supports: Morocco Ministry of Finance/DGI material records that VAT-taxable operators issue pre-numbered invoices from a continuous series or computer system, include customary commercial information, and state VAT on the invoice. DGI also requires supplier ICE on VAT-deduction statements. This local preview does not validate ICE or tax IDs, apply withholding, classify VAT status, determine exemptions, or submit payment-delay/e-invoice records.

Reference

MZ_AT_VAT_INVOICE_ISSUANCE_RECORDS

Verified

2026-07-18

Supports: Mozambique's Tax Authority VAT regulation says an invoice or equivalent document is generally issued no later than the fifth business day after tax becomes due. It requires invoices, equivalent documents and return notes to be numbered consecutively in one or more referenced series, with duplicates and cancelled/void copies retained in order. The Tax Authority defines NUIT as the nine-digit tax identification number. Its eDeclaração portal states that IVA obligations are completed exclusively through the taxpayer portal. This local preview does not validate NUITs, determine a transaction's issuance deadline or invoicing exemption, preserve official duplicate/void records, access eDeclaração, submit records, file/pay VAT, or determine IVA/exemption and transaction-specific treatment.

Reference

MZ_AT_NUIT_FORMAT

Verified

2026-07-18

Supports: Mozambique's Tax Authority VAT regulation says an invoice or equivalent document is generally issued no later than the fifth business day after tax becomes due. It requires invoices, equivalent documents and return notes to be numbered consecutively in one or more referenced series, with duplicates and cancelled/void copies retained in order. The Tax Authority defines NUIT as the nine-digit tax identification number. Its eDeclaração portal states that IVA obligations are completed exclusively through the taxpayer portal. This local preview does not validate NUITs, determine a transaction's issuance deadline or invoicing exemption, preserve official duplicate/void records, access eDeclaração, submit records, file/pay VAT, or determine IVA/exemption and transaction-specific treatment.

Reference

MZ_AT_EDECLARACAO_IVA_CONTEXT

Verified

2026-07-18

Supports: Mozambique's Tax Authority VAT regulation says an invoice or equivalent document is generally issued no later than the fifth business day after tax becomes due. It requires invoices, equivalent documents and return notes to be numbered consecutively in one or more referenced series, with duplicates and cancelled/void copies retained in order. The Tax Authority defines NUIT as the nine-digit tax identification number. Its eDeclaração portal states that IVA obligations are completed exclusively through the taxpayer portal. This local preview does not validate NUITs, determine a transaction's issuance deadline or invoicing exemption, preserve official duplicate/void records, access eDeclaração, submit records, file/pay VAT, or determine IVA/exemption and transaction-specific treatment.

Reference

NA_NAMRA_VAT_ACT_TAX_INVOICES

Verified

2026-07-18

Supports: Namibia Revenue Agency VAT Act material requires a registered supplier, on request, to provide a tax invoice for a taxable supply. Schedule VI records a prominent tax-invoice label; supplier name, address and VAT registration number; recipient name and address; an individualised serial number and issue date; goods/services description and quantity or volume; tax charged; consideration; and consideration including tax. NamRA records ITAS as the portal for tax submissions. This local preview does not validate VAT registrations, determine whether an invoice is required for a particular cash supply or recipient-created invoice, connect to ITAS, submit a return, file/pay VAT, or determine VAT, exemption and transaction-specific treatment.

Reference

NA_NAMRA_VAT_ITAS_CONTEXT

Verified

2026-07-18

Supports: Namibia Revenue Agency VAT Act material requires a registered supplier, on request, to provide a tax invoice for a taxable supply. Schedule VI records a prominent tax-invoice label; supplier name, address and VAT registration number; recipient name and address; an individualised serial number and issue date; goods/services description and quantity or volume; tax charged; consideration; and consideration including tax. NamRA records ITAS as the portal for tax submissions. This local preview does not validate VAT registrations, determine whether an invoice is required for a particular cash supply or recipient-created invoice, connect to ITAS, submit a return, file/pay VAT, or determine VAT, exemption and transaction-specific treatment.

Reference

NP_IRD_EINVOICE_PROCEDURE

Verified

2026-07-19

Supports: Nepal IRD's electronic-billing procedure records bill number; transaction and invoice-issue dates; seller and purchaser PAN, name and address; line-item detail, quantity, unit and total amount; discount; taxable amount; VAT; and total. The VAT Rules separately prescribe registered-supplier tax invoices and an approved abbreviated-invoice route for eligible retail sales.

Reference

NP_IRD_VAT_REGULATION

Verified

2026-07-19

Supports: Nepal IRD's electronic-billing procedure records bill number; transaction and invoice-issue dates; seller and purchaser PAN, name and address; line-item detail, quantity, unit and total amount; discount; taxable amount; VAT; and total. The VAT Rules separately prescribe registered-supplier tax invoices and an approved abbreviated-invoice route for eligible retail sales. VAT Rules rule 23(7) and the IRD VAT FAQ require a registered person to retain VAT transaction records for six years. Keep issued and received tax/abbreviated invoices, purchase and sales books, import/export documents, debit and credit notes and related records within that controlled record set. The VAT Act and Rules distinguish Department-approved electronic invoice issuance and allow notified affiliation to the Central Billing Monitoring System (CBMS). This printable preview does not constitute an IRD-approved electronic invoice, validate PAN, connect to CBMS or submit transaction data.

Reference

NP_IRD_ELECTRONIC_INVOICE_ACT

Verified

2026-07-19

Supports: The VAT Act and Rules distinguish Department-approved electronic invoice issuance and allow notified affiliation to the Central Billing Monitoring System (CBMS). This printable preview does not constitute an IRD-approved electronic invoice, validate PAN, connect to CBMS or submit transaction data.

Reference

NP_IRD_VAT_FAQ

Verified

2026-07-20

Supports: VAT Rules rule 23(7) and the IRD VAT FAQ require a registered person to retain VAT transaction records for six years. Keep issued and received tax/abbreviated invoices, purchase and sales books, import/export documents, debit and credit notes and related records within that controlled record set.

Reference

NL_BELASTINGDIENST_INVOICE_REQUIREMENTS

Verified

2026-07-18

Supports: A Dutch VAT invoice needs the full legal names and addresses, supplier VAT ID, KVK number if registered, issue date, unique sequential invoice number, supply or advance-payment date, goods or service details, net amounts, VAT rate, and VAT amount.

Reference

NL_BELASTINGDIENST_INVOICE_RETENTION

Verified

2026-07-20

Supports: Sent and received invoices are generally kept for seven years; invoices concerning immovable property and invoices for supplies under named one-stop-shop schemes are kept for ten years. The Dutch Tax Administration requires invoices to be retained in the form sent or received: digital invoices stay digital. Scanned copies are accepted only when they completely and accurately reproduce the original and preserve authenticity features. This generator does not submit structured invoices to a government network.

Reference

NC_DSF_TGC_CURRENT

Verified

2026-07-19

Supports: A New Caledonia TGC invoice shows date, invoice number, supplier RIDET/name/address, beneficiary address, operation date and exact nature, tax-base method, separate net base/rate/tax, exemption wording when applicable and gross total.

Reference

NC_DSF_INVOICE_FAQ

Verified

2026-07-20

Supports: A New Caledonia TGC invoice shows date, invoice number, supplier RIDET/name/address, beneficiary address, operation date and exact nature, tax-base method, separate net base/rate/tax, exemption wording when applicable and gross total.

Reference

NC_JURIDOC_TAX_CODE_2026

Verified

2026-07-20

Supports: A New Caledonia TGC invoice shows date, invoice number, supplier RIDET/name/address, beneficiary address, operation date and exact nature, tax-base method, separate net base/rate/tax, exemption wording when applicable and gross total.

Reference

NC_DSF_TERRITORIALITY

Verified

2026-07-19

Supports: For services outside the TGC territorial scope, include the authority-supported legal non-taxation reference where applicable.

Reference

NZ_IRD_TAXABLE_SUPPLY_INFORMATION

Verified

2026-07-19

Supports: Since 1 April 2023, New Zealand uses value- and supply-dependent taxable supply information rather than requiring one tax-invoice form. For supplies over NZ$200, a GST-registered buyer may generally request the information and the seller must provide it within 28 days (or another agreed date). Show the seller's GST number when the applicable information tier requires it. New Zealand's taxable-supply-information rules do not require one document format. Electronic records are accepted if they remain retrievable and readable; this generator does not claim to create or route a New Zealand Peppol eInvoice.

Reference

NZ_IRD_TAXABLE_SUPPLY_THRESHOLDS

Verified

2026-07-19

Supports: Since 1 April 2023, New Zealand uses value- and supply-dependent taxable supply information rather than requiring one tax-invoice form. For supplies over NZ$200, a GST-registered buyer may generally request the information and the seller must provide it within 28 days (or another agreed date). Show the seller's GST number when the applicable information tier requires it.

Reference

NZ_IRD_RECORD_RETENTION

Verified

2026-07-19

Supports: Keep cash and electronic sales and purchase records, including taxable-supply information and invoices, for seven years. Paper, electronic, or mixed records are accepted when they remain readable and available.

Reference

NZ_IRD_COMPUTER_RECORDS

Verified

2026-07-20

Supports: Keep cash and electronic sales and purchase records, including taxable-supply information and invoices, for seven years. Paper, electronic, or mixed records are accepted when they remain readable and available. New Zealand's taxable-supply-information rules do not require one document format. Electronic records are accepted if they remain retrievable and readable; this generator does not claim to create or route a New Zealand Peppol eInvoice.

Reference

NI_LCT_ASSEMBLY

Verified

2026-07-20

Supports: For a covered Nicaraguan taxable operation, the reviewed Law 822 and regulation require a manual or electronic invoice/document, IVA expressly and separately unless DGI authorises another method, and the purchaser's RUC in the listed tax-credit/collector/withholding contexts. The regulated particulars include unit price, total before IVA, applicable discount, and the tax or exemption reason; buyer name and RUC are material for DGI IVA/ISC credit. Law 822's reviewed text provides a four-year period for tax information, subject to prescription, interruption, later amendments and any longer customs, employment, sector or dispute hold. Cancelled documents retain originals and duplicates marked ‘anulado’ under the reviewed regulation.

Reference

NI_LCT_REGULATION_GAZETTE

Verified

2026-07-20

Supports: For a covered Nicaraguan taxable operation, the reviewed Law 822 and regulation require a manual or electronic invoice/document, IVA expressly and separately unless DGI authorises another method, and the purchaser's RUC in the listed tax-credit/collector/withholding contexts. The regulated particulars include unit price, total before IVA, applicable discount, and the tax or exemption reason; buyer name and RUC are material for DGI IVA/ISC credit. Law 822's reviewed text provides a four-year period for tax information, subject to prescription, interruption, later amendments and any longer customs, employment, sector or dispute hold. Cancelled documents retain originals and duplicates marked ‘anulado’ under the reviewed regulation. DGI's current range-reporting process distinguishes physical and computerized invoice branches, series, used ranges and individually reported cancellations; cash-register/computer-ticket use is separately authorised. This local preview does not authorise ranges, operate a DGI fiscal system, submit used/cancelled ranges or create a DGI-authorised electronic artifact.

Reference

NI_DGI_VAT_CREDIT_NOTICE

Verified

2026-07-20

Supports: For a covered Nicaraguan taxable operation, the reviewed Law 822 and regulation require a manual or electronic invoice/document, IVA expressly and separately unless DGI authorises another method, and the purchaser's RUC in the listed tax-credit/collector/withholding contexts. The regulated particulars include unit price, total before IVA, applicable discount, and the tax or exemption reason; buyer name and RUC are material for DGI IVA/ISC credit.

Reference

NI_DGI_INVOICE_RANGE_NOTICE

Verified

2026-07-20

Supports: DGI's current range-reporting process distinguishes physical and computerized invoice branches, series, used ranges and individually reported cancellations; cash-register/computer-ticket use is separately authorised. This local preview does not authorise ranges, operate a DGI fiscal system, submit used/cancelled ranges or create a DGI-authorised electronic artifact.

Reference

NE_MF_CERTIFIED_INVOICE_SYSTEM

Verified

2026-07-18

Supports: Niger Ministry of Finance guidance records that certified invoices are issued through a certified electronic invoicing system (SECeF), made up of a DGI-approved enterprise invoicing system/software and a billing-control module, or an integrated billing unit. The Ministry describes the reform as securing VAT collection and states that e-SECeF supports electronic tax declaration and payment. This local preview does not determine SECeF applicability, authenticate a taxpayer, produce a certified invoice, connect to e-SECeF, transmit records, file/pay tax, or decide VAT, exemption or transaction-specific treatment.

Reference

NE_MF_ELECTRONIC_TAX_SERVICE

Verified

2026-07-18

Supports: Niger Ministry of Finance guidance records that certified invoices are issued through a certified electronic invoicing system (SECeF), made up of a DGI-approved enterprise invoicing system/software and a billing-control module, or an integrated billing unit. The Ministry describes the reform as securing VAT collection and states that e-SECeF supports electronic tax declaration and payment. This local preview does not determine SECeF applicability, authenticate a taxpayer, produce a certified invoice, connect to e-SECeF, transmit records, file/pay tax, or decide VAT, exemption or transaction-specific treatment.

Reference

NG_NRS_TAX_ID

Verified

2026-07-19

Supports: The official NRS Tax ID portal explains that Nigeria's harmonised Tax ID is linked to the NIN for individuals or CAC records for businesses. This generator records an identifier supplied by the user; it does not determine when the identifier must appear, retrieve it, or validate it with NRS.

Reference

NG_FIRS_EINVOICE_ADVISORY

Verified

2026-07-19

Supports: The official 2025 rollout notice required large taxpayers with annual turnover of NGN 5 billion or more to onboard to the Electronic Fiscal System and begin real-time invoice generation, validation, and transmission from 1 August 2025. This local document is not an EFS/Merchant-Buyer e-invoice: it does not onboard, transmit, validate, obtain an authority identifier, fiscalise, or report a supply. Confirm the current taxpayer wave and NRS transition notice before relying on a printable invoice.

Reference

NU_MOF_NCT_ACT

Verified

2026-07-19

Supports: A Niue NCT invoice shows the NCT-invoice title, supplier and registered recipient names/addresses/NCT registration identifiers, serial number/date, description/quantity/supply date, consideration and NCT amount. Keep NCT invoices, notes, customs records and supporting documents in Niue, in English or Niuean, for seven years. The reviewed NCT Act governs the local tax invoice and records. This browser-local PDF is not a customs document or authority-cleared artifact, and New Zealand GST rules are not inherited.

Reference

NU_MOF_CUSTOMS_CURRENT

Verified

2026-07-19

Supports: The reviewed NCT Act governs the local tax invoice and records. This browser-local PDF is not a customs document or authority-cleared artifact, and New Zealand GST rules are not inherited.

Reference

NF_ATO_EXTERNAL_TERRITORIES

Verified

2026-07-19

Supports: The Australian Taxation Office expressly places Norfolk Island outside Australia's GST indirect tax zone. Do not inherit the mainland Australian tax-invoice schema or label this document an Australian tax invoice.

Reference

NF_ATO_GST_EXPORT_RULING

Verified

2026-07-19

Supports: The Australian Taxation Office expressly places Norfolk Island outside Australia's GST indirect tax zone. Do not inherit the mainland Australian tax-invoice schema or label this document an Australian tax invoice.

Reference

MK_UJP_EDB_TAXPAYER_SEARCH

Verified

2026-07-18

Supports: North Macedonia's Public Revenue Office (UJP) identifies taxpayers through the unique tax number (ЕДБ) and publishes VAT guidance on invoices. UJP says an unauthorized issuer of a VAT invoice becomes liable for that VAT and must pay it within five working days and file a return. Ministry of Finance and UJP material records the e-Invoice project as a government initiative, while the published VAT guidance records invoice-based input-tax context. This local preview does not validate EDB, determine VAT-registration or invoice-authorisation status, create/submit an authority e-invoice, file/pay VAT, or determine VAT/exemption and transaction-specific treatment.

Reference

MK_UJP_VAT_INVOICE_GUIDANCE

Verified

2026-07-18

Supports: North Macedonia's Public Revenue Office (UJP) identifies taxpayers through the unique tax number (ЕДБ) and publishes VAT guidance on invoices. UJP says an unauthorized issuer of a VAT invoice becomes liable for that VAT and must pay it within five working days and file a return. Ministry of Finance and UJP material records the e-Invoice project as a government initiative, while the published VAT guidance records invoice-based input-tax context. This local preview does not validate EDB, determine VAT-registration or invoice-authorisation status, create/submit an authority e-invoice, file/pay VAT, or determine VAT/exemption and transaction-specific treatment.

Reference

MK_MOF_EINVOICE_INITIATIVE

Verified

2026-07-18

Supports: North Macedonia's Public Revenue Office (UJP) identifies taxpayers through the unique tax number (ЕДБ) and publishes VAT guidance on invoices. UJP says an unauthorized issuer of a VAT invoice becomes liable for that VAT and must pay it within five working days and file a return. Ministry of Finance and UJP material records the e-Invoice project as a government initiative, while the published VAT guidance records invoice-based input-tax context. This local preview does not validate EDB, determine VAT-registration or invoice-authorisation status, create/submit an authority e-invoice, file/pay VAT, or determine VAT/exemption and transaction-specific treatment.

Reference

MP_SALES_RECEIPT_ACT

Verified

2026-07-20

Supports: CNMI law requires a sale receipt for every sale producing gross revenue. Implementing rules require sequential numbering plus the business name, sale date (and time for machine receipts), description, total and payment terms; the electronic/device form also includes the business address. The Sale Receipt Act requires the receipt system to preserve a sale record for Department of Finance inspection and generate a customer copy. The reviewed source does not state a universal retention duration, so no period is inferred.

Reference

MP_RECEIPT_REGULATIONS

Verified

2026-07-20

Supports: CNMI law requires a sale receipt for every sale producing gross revenue. Implementing rules require sequential numbering plus the business name, sale date (and time for machine receipts), description, total and payment terms; the electronic/device form also includes the business address.

Reference

MP_DOF_ADMIN_CODE

Verified

2026-07-20

Supports: CNMI administrative rules separately require merchandise invoices presented to customs to be prepared in English before arrival. A local sales receipt is not automatically a customs invoice or a US federal/state tax invoice.

Reference

NO_TAX_ADMIN_INVOICE

Verified

2026-07-18

Supports: A Norwegian credit-sale invoice must show the sale and payment-due dates, customer and seller name and address, organisation number followed by 'MVA' when VAT registered, specification of goods or services with delivery time and place, price, separately stated VAT, and the VAT-inclusive total. Invoice numbers must be system-controlled or preprinted.

Reference

NO_ALTINN_RETENTION

Verified

2026-07-20

Supports: Primary bookkeeping documentation, including incoming and outgoing invoices, is generally retained for five years. Electronic source data can also be subject to a three-year-and-six-month electronic-availability requirement. Norway permits vouchers to be stored in paper or electronic form, subject to bookkeeping access and location rules. Digitally available accounting information may have to be reproducible as SAF-T for audit; this is not routine invoice submission. This generator neither controls invoice numbering nor creates a SAF-T file.

Reference

NO_TAX_ADMIN_SAFT_RETENTION

Verified

2026-07-20

Supports: Primary bookkeeping documentation, including incoming and outgoing invoices, is generally retained for five years. Electronic source data can also be subject to a three-year-and-six-month electronic-availability requirement.

Reference

NO_TAX_ADMIN_SAFT

Verified

2026-07-20

Supports: Norway permits vouchers to be stored in paper or electronic form, subject to bookkeeping access and location rules. Digitally available accounting information may have to be reproducible as SAF-T for audit; this is not routine invoice submission. This generator neither controls invoice numbering nor creates a SAF-T file.

Reference

OM_OTA_EINVOICING

Verified

2026-07-18

Supports: Fawtara uses a five-corner structured exchange through service providers with authority reporting. The current FAQ schedules selected phase-one participants from August 2026 and later VAT-taxpayer groups in phases. This local preview cannot create, validate, exchange, report, certify, or receive acknowledgment for a Fawtara e-invoice.

Reference

OM_OTA_EINVOICING_FAQ

Verified

2026-07-18

Supports: Fawtara uses a five-corner structured exchange through service providers with authority reporting. The current FAQ schedules selected phase-one participants from August 2026 and later VAT-taxpayer groups in phases. This local preview cannot create, validate, exchange, report, certify, or receive acknowledgment for a Fawtara e-invoice.

Reference

OM_OTA_VAT_INFO

Verified

2026-07-19

Supports: An Oman detailed VAT invoice identifies the supplier and VATIN, issue and supply dates, sequential number, customer, description and quantity, taxable amount, unit price, tax rate, and VAT charged in OMR. Simplified and special transaction rules require separate checks.

Reference

OM_OTA_VAT_REGISTRATION

Verified

2026-07-19

Supports: Use the Tax Authority VAT registration number when the supplier is VAT registered. Registration produces a tax registration number and carries record and invoice obligations.

Reference

OM_OTA_VAT_RETENTION

Verified

2026-07-19

Supports: Keep VAT records for at least ten years; official Tax Authority guidance identifies longer retention, up to fifteen years, for relevant capital-asset records.

Reference

PK_FBR_SALES_TAX_ACT

Verified

2026-07-19

Supports: A Pakistan registered person making a taxable supply issues a serially numbered tax invoice in Urdu or English showing supplier name, address and registration number; recipient identity and registration details as applicable; issue date; description and quantity; value excluding tax; sales-tax rate and amount; value including tax; and any other prescribed particulars.

Reference

PK_FBR_SALES_TAX_RECORDS

Verified

2026-07-19

Supports: Sales-tax records and supporting documents are generally retained for six years after the end of the tax period to which they relate, with proceedings able to extend the period. Electronic invoices, debit notes and credit notes are retained electronically for that period under the integrated-system rules.

Reference

PK_FBR_SALES_TAX_RULES_2025

Verified

2026-07-19

Supports: Sales-tax records and supporting documents are generally retained for six years after the end of the tax period to which they relate, with proceedings able to extend the period. Electronic invoices, debit notes and credit notes are retained electronically for that period under the integrated-system rules. For a person notified for FBR integration, the integrated system generates, signs and securely transmits invoice data, receives the unique FBR invoice number and creates the verifiable QR code. The rules prescribe seller, recipient, tax-period, line, tax, discount, reference, HS-code and unit fields. This preview does not integrate with FBR, create the FBR number or QR code, or transmit a digital invoice.

Reference

PK_FBR_DIGITAL_INVOICE_FAQ

Verified

2026-07-18

Reference

PK_FBR_DIGITAL_INVOICE_RULES

Verified

2026-07-18

Supports: For a person notified for FBR integration, the integrated system generates, signs and securely transmits invoice data, receives the unique FBR invoice number and creates the verifiable QR code. The rules prescribe seller, recipient, tax-period, line, tax, discount, reference, HS-code and unit fields. This preview does not integrate with FBR, create the FBR number or QR code, or transmit a digital invoice.

Reference

PW_BRT_PGST_INVOICE

Verified

2026-07-19

Supports: For a Palau PGST invoice over USD 1,000, show supplier name/address/TIN, recipient name/address, unique serial/date, description/quantity, price and PGST, plus exempt or zero-rated identification. Apply the reduced official schema to lower-value invoices.

Reference

PW_BRT_RECORDKEEPING

Verified

2026-07-19

Supports: Keep invoices, credit and debit notes, and import/export records chronologically for at least three years.

Reference

PW_BRT_COMPLIANCE_GUIDE

Verified

2026-07-19

Supports: For a Palau PGST invoice over USD 1,000, show supplier name/address/TIN, recipient name/address, unique serial/date, description/quantity, price and PGST, plus exempt or zero-rated identification. Apply the reduced official schema to lower-value invoices. Keep invoices, credit and debit notes, and import/export records chronologically for at least three years.

Reference

PW_PGST_REGULATIONS

Verified

2026-07-19

Supports: Follow Palau's PGST-inclusive pricing and invoice rules. The reviewed sources do not make this browser-local document an authority-cleared fiscal artifact or a PGST return.

Reference

PW_PGST_NOTICE

Verified

2026-07-19

Supports: Follow Palau's PGST-inclusive pricing and invoice rules. The reviewed sources do not make this browser-local document an authority-cleared fiscal artifact or a PGST return.

Reference

PA_DGI_ELECTRONIC_INVOICE_SYSTEM

Verified

2026-07-18

Supports: Panama's DGI electronic-invoice system requires taxpayer registration and offers a free issuer or qualified authorised-provider (PAC) mode. DGI guidance identifies electronic invoices, debit notes and credit notes, a qualified electronic signature/certificate, QR verification, a unique electronic-invoice code (CUFE), and DGI authorisation. This local preview does not register, sign, obtain authorisation, create a QR/CUFE, or transmit an electronic invoice.

Reference

PA_DGI_ELECTRONIC_INVOICE_FAQ

Verified

2026-07-18

Supports: Panama's DGI electronic-invoice system requires taxpayer registration and offers a free issuer or qualified authorised-provider (PAC) mode. DGI guidance identifies electronic invoices, debit notes and credit notes, a qualified electronic signature/certificate, QR verification, a unique electronic-invoice code (CUFE), and DGI authorisation. This local preview does not register, sign, obtain authorisation, create a QR/CUFE, or transmit an electronic invoice.

Reference

PG_IRC_GST_RETURN

Verified

2026-07-19

Supports: Papua New Guinea IRC material confirms GST, TIN and invoice-basis accounting context, but the reviewed return is not a complete tax-invoice field source.

Reference

PG_GST_AMENDMENT_2024

Verified

2026-07-19

Supports: From 1 January 2025 the Commissioner may implement electronic monitoring and may require a company by written notice to operate it. This is conditional, not a universal mandate, and this browser-local document is not monitored or transmitted to IRC.

Reference

PY_DNIT_ELECTRONIC_INVOICE

Verified

2026-07-18

Supports: Paraguay's DNIT SIFEN system supports electronic tax documents through e-Kuatia/e-Kuatia'i. DNIT specifies XML electronic documents, qualified electronic/digital signature, format validation and a tax-effective DTE outcome after successful validation. This local preview does not obtain an issuer signature, create a SIFEN XML document, submit it, or process validation and recipient events.

Reference

PY_DNIT_SIFEN_MODEL

Verified

2026-07-18

Supports: Paraguay's DNIT SIFEN system supports electronic tax documents through e-Kuatia/e-Kuatia'i. DNIT specifies XML electronic documents, qualified electronic/digital signature, format validation and a tax-effective DTE outcome after successful validation. This local preview does not obtain an issuer signature, create a SIFEN XML document, submit it, or process validation and recipient events.

Reference

PE_SUNAT_PAYMENT_VOUCHERS

Verified

2026-07-18

Supports: Peru's payment-voucher regulation requires invoice issuer identification (name or legal name, fiscal address, and issue establishment), with invoice particulars and minimum-payment-voucher requirements defined by SUNAT. Confirm the required electronic-issuance method, recipient identification, series, and transaction-specific IGV treatment before relying on a document.