Mandates, authorities, and standards
Each record preserves the issuing authority, jurisdiction, instrument or authority type, legal or operating status, version and application dates, affected audience, workflow mapping, source link, and interpretation boundary.
EU ViDA
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
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 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
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
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
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 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'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
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
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 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 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
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
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 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
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.
How to read the library
Binding requirements, official guidance, technical standards, implementation guides, program rules, and authority data are not interchangeable. Each page names the source class and states what it can and cannot establish about an organization or product.