Mandate-to-workflow crosswalk

The authority records

EU ViDA

European Union · Adopted 11 March 2025; entered into force 14 April 2025; phased measures continue through 2035. ViDA modernizes EU VAT through phased digital reporting based on e-invoicing, platform-economy measures, and single VAT registration reforms. The package uses several dates rather than one universal compliance deadline.

EU eInvoicing and EN 16931

European Union and European Economic Area implementations · In force; technical artefacts and country implementations continue to evolve. The EU framework established structured electronic invoicing in public procurement and a common semantic data model. Country rules, CIUS profiles, transports, routing, archives, and business-to-business mandates remain separate implementation layers.

Peppol BIS Billing 3.0

Peppol jurisdictions and implementations; national authority rules remain separate · Maintained specification with release-specific validation artefacts. Peppol BIS Billing defines business terms, syntax bindings, rules, code lists, and validation artefacts for invoice and credit-note exchange over Peppol. It does not by itself establish tax treatment or every country mandate requirement.

OECD VAT/GST Guidelines

International policy reference; domestic law controls · Published guidance used as a policy reference. The Guidelines provide internationally agreed principles for applying VAT or GST to cross-border trade, including neutrality and destination-based taxation. They do not replace domestic place-of-supply, registration, invoice, return, or recovery rules.

Wayfair

United States; state statutes and administrative rules determine each collection obligation · Controlling constitutional precedent; state economic-nexus rules continue to change. Wayfair removed the federal constitutional requirement for a seller to have physical presence before a state may require sales-tax collection. Sellers must still analyze each state's enacted thresholds, sourcing, included sales, marketplace rules, dates, and administrative guidance.

SSUTA

Participating U.S. states · Active; agreement, state participation, rates, boundaries, and certified-provider records are maintained. The Streamlined Sales Tax program coordinates specified definitions, registration, rate, sourcing, filing, and certified service-provider arrangements among participating states. Coverage and seller eligibility require direct review.

Texas remote-seller rules

Texas, United States · Current authority guidance. Texas guidance describes safe-harbor, registration, single-local-rate, marketplace, sourcing, and filing considerations for remote sellers. The taxpayer's sales, channels, locations, products, and dates determine the actual result.

Canada digital-economy GST/HST

Canada, with provincial distinctions requiring separate analysis · In effect since 1 July 2021. Canada's digital-economy measures address nonresident digital suppliers, platform operators, qualifying goods, and short-term accommodation through simplified and normal GST/HST regimes. Several tests can apply to one business.

MTD for VAT

United Kingdom · In force. MTD for VAT requires covered businesses to keep specified digital records and submit VAT returns through compatible software. It is a digital record and return framework, not the same as the announced future UK e-invoicing mandate.

UK VAT e-invoicing mandate 2029

United Kingdom · Government has announced mandatory e-invoicing for VAT invoices from April 2029; detailed design work continues. The UK government selected mandatory e-invoicing for VAT invoices from April 2029 and committed to detailed collaboration and a roadmap. Scope, architecture, standards, transition, exceptions, and technical rules require future official records.

France e-invoicing reform

France · Reception begins 1 September 2026 for all covered businesses; issuance and reporting phase by company size through 1 September 2027. France requires covered businesses to receive structured electronic invoices from September 2026 and phases issuance and e-reporting duties by company size through September 2027. Accredited platforms, the recipient directory, transaction reporting, and payment data are distinct parts of the model.

Germany B2B e-invoice

Germany · Electronic-invoice reception applies from 1 January 2025; issuance transition rules run through 2026 or 2027 depending on circumstances. Germany revised VAT invoice rules so domestic businesses must be able to receive structured e-invoices from 2025 and phases issuance requirements through transition periods. EN 16931-compatible formats such as XRechnung and qualifying ZUGFeRD profiles are addressed in official guidance.

KSeF 2.0

Poland · Mandatory issuance began 1 February 2026 for the largest population and 1 April 2026 for most remaining taxpayers, with specified small-volume transition through 2026. KSeF 2.0 is Poland's official system for issuing, receiving, assigning identifiers to, and storing structured invoices. Issuance is phased, while receipt became mandatory from the first phase; exceptions, consumer invoices, offline modes, QR access, and attachments have specific rules.

FATOORA

Saudi Arabia · Generation phase in force from 4 December 2021; integration phase in taxpayer waves from 1 January 2023. FATOORA first required compliant electronic invoice generation and then introduced authority integration in waves. Tax and simplified invoices use different workflows, fields, security, clearance or reporting, and timing requirements.

Singapore GST InvoiceNow

Singapore · In force for initial voluntary-registration cohorts from November 2025 and April 2026; phased expansion runs from 2028 to 2031. Singapore requires phased populations of GST-registered businesses to transmit invoice data to IRAS using InvoiceNow-ready solutions and the Peppol-based national network. Population and implementation date depend on registration path and annual supplies.

India 30-day e-invoice reporting rule

India · Effective 1 April 2025 for the stated turnover population. The GST e-Invoice system applies a 30-day reporting limit from invoice date to taxpayers with annual aggregate turnover of INR 10 crore and above. The portal restriction affects operational timing, backlog handling, corrections, and controls.

The operating-domain lens

Jurisdiction, registration, and nexus

The operating process for identifying where an entity may have transaction-tax obligations, measuring applicable thresholds or establishment facts, deciding whether registration is required, and maintaining authority accounts and effective dates. The crosswalk links 6 capabilities and 5 authority records.

Tax determination, taxability, and sourcing

The transaction-time decision that combines seller and buyer entities, registrations, locations, product or service classification, exemptions, price, currency, date, sourcing, place-of-supply, and maintained rules to produce tax treatment and evidence. The crosswalk links 7 capabilities and 3 authority records.

Tax master data and classification

The governance of legal entities, registrations, products, services, customers, suppliers, locations, exemptions, accounts, document types, and mappings that tax engines and invoice systems rely on. The crosswalk links 7 capabilities and 3 authority records.

E-invoicing and continuous transaction controls

The jurisdiction-specific process for producing structured invoice data, validating legal and technical rules, exchanging or clearing the document, reporting data to an authority, receiving status, correcting failures, and preserving an accepted evidence record. The crosswalk links 8 capabilities and 9 authority records.

Invoice interoperability and network exchange

The technical and operational layer that maps source invoice data to structured formats, discovers recipients, transports documents through networks or platforms, returns statuses, and preserves business meaning across systems. The crosswalk links 7 capabilities and 3 authority records.

Returns, reconciliation, and remittance

The process for assembling source transactions and adjustments into jurisdiction returns or reports, reconciling books and invoices to declared amounts, submitting through authority channels, managing payments, and preserving acknowledgments. The crosswalk links 5 capabilities and 4 authority records.

Exemptions, tax IDs, and customer evidence

The collection, validation, application, expiry, and retention of resale certificates, exemption documents, VAT or GST identifiers, location evidence, and customer-status records used in transaction treatment. The crosswalk links 6 capabilities and 3 authority records.

Marketplace and platform liability

The determination of when a marketplace, digital platform, or merchant-of-record is treated as supplier, facilitator, collector, reporter, or transaction party and how responsibilities divide with the underlying seller. The crosswalk links 7 capabilities and 5 authority records.

Purchase-side use tax and VAT recovery

The review of supplier invoices and employee or corporate spend for tax charged, use-tax accrual, deduction or recovery eligibility, documentation, adjustments, and reconciliation to accounts and claims. The crosswalk links 6 capabilities and 3 authority records.

Mandate content and change control

The governed process for monitoring authority change, classifying source status and dates, assessing applicability, updating content and configuration, testing affected workflows, releasing changes, and preserving historical decisions. The crosswalk links 6 capabilities and 8 authority records.

How to use the crosswalk

Determine applicability with qualified owners, identify affected records and workflows, map each expectation to an accountable decision and retained evidence, then use capability and organization pages to frame a technology evaluation. A mapping is editorial navigation—not a conformity or legal conclusion.

Methodology

1. Define the market boundary, exclusions, operating models, and capability taxonomy before classifying organizations.
2. Require an approved official source for organization inclusion and each documented capability.
3. Keep authority sources, provider claims, independent observations, editorial synthesis, and unknowns in separate evidence states.
4. Use one primary operating model per organization while retaining adjacent scope in the narrative record.
5. Preserve source URLs, review dates, material changes, limitations, and correction history.

Limitations

• The maintained population is substantial but not claimed to be a complete global market.
• Official public documentation may omit available capabilities or lag product and service changes.
• Documented positioning does not measure product depth, configured availability, independent performance, implementation effort, customer outcome, or commercial terms.
• Authority mappings are editorial research aids and do not establish buyer-specific applicability or product conformity.
• No organization may purchase inclusion, classification, finding, or correction outcome.

Reproducibility and updates

The report is reproduced from the provider registry, normalized facts and evidence, authority and domain records, and the publication taxonomy. A material change requires a dated source and editorial explanation. Historical values remain available through the change ledger rather than disappearing when the current record changes.