{
  "title": "Invoice requirements by country",
  "description": "What legally must appear on a B2B invoice in each country, the legal basis, simplified-invoice thresholds, e-invoicing mandate status, and retention requirements. Each row cites the statute or tax authority.",
  "row_count": 43,
  "source": "https://jupiterinvoice.com/reference/invoice-requirements-by-country/",
  "license": "CC BY 4.0 with attribution to JupiterInvoice and each row's primary source.",
  "rows": [
    {
      "country_code": "AT",
      "country_name": "Austria",
      "mandatory_fields": [
        "Invoice number (sequential, unique)",
        "Issue date",
        "Seller name + address + VAT (UID) number",
        "Buyer name + address; buyer UID for invoices over EUR 10,000 or intra-EU B2B",
        "Quantity and description of goods/services",
        "Date of supply (or period)",
        "Unit price excl. VAT, broken down by rate",
        "VAT rate and VAT amount (or reverse-charge reference)",
        "Any discount/rebate",
        "Total amount payable"
      ],
      "legal_basis": "Umsatzsteuergesetz 1994 (UStG) §11, transposing VAT Directive 2006/112/EC Art. 226",
      "simplified_invoice_threshold": "EUR 400 gross (Kleinbetragsrechnung)",
      "e_invoicing_status": "Mandatory B2G via USP/PEPPOL since 2014. No B2B mandate as of 2026-05-27.",
      "retention_period_years": 7,
      "source_url": "https://www.ris.bka.gv.at/",
      "source_name": "Rechtsinformationssystem des Bundes (RIS), UStG §11",
      "last_verified": "2026-05-27",
      "notes": "Buyer UID required when invoice over EUR 10,000 gross. Reverse-charge requires 'Übergang der Steuerschuld' wording."
    },
    {
      "country_code": "BE",
      "country_name": "Belgium",
      "mandatory_fields": [
        "Invoice number (sequential, unique)",
        "Issue date",
        "Date of supply (if different)",
        "Seller name + address + VAT number (BTW/TVA)",
        "Buyer name + address + VAT number (B2B)",
        "Description, quantity, unit price excl. VAT",
        "VAT rate and amount per rate, or exemption/reverse-charge reference",
        "Total excl. VAT, total VAT, total payable"
      ],
      "legal_basis": "BTW-Wetboek / Code TVA art. 53 §2 + Royal Decree no. 1 of 29 December 1992 art. 5",
      "simplified_invoice_threshold": "EUR 100 gross (not for intra-EU or distance sales)",
      "e_invoicing_status": "Mandatory B2B structured e-invoicing via PEPPOL BIS in force from 2026-01-01 (all VAT-registered taxable persons established in Belgium).",
      "retention_period_years": 10,
      "source_url": "https://eservices.minfin.fgov.be/",
      "source_name": "FOD Financiën / SPF Finances",
      "last_verified": "2026-05-27",
      "notes": "Belgium's 2026 B2B PEPPOL mandate is the strictest EU rollout to date; Belgian-established VAT taxpayers must both issue and receive."
    },
    {
      "country_code": "BG",
      "country_name": "Bulgaria",
      "mandatory_fields": [
        "Invoice number (10-digit sequential, gapless)",
        "Issue date",
        "Date of taxable supply",
        "Seller name, address, VAT number (BG + EIK)",
        "Buyer name, address, VAT number (B2B)",
        "Quantity and description",
        "Unit price excl. VAT, taxable base per rate",
        "VAT rate and amount, or exemption/reverse-charge ground",
        "Total amount payable"
      ],
      "legal_basis": "Value Added Tax Act (ZDDS) Art. 114",
      "simplified_invoice_threshold": "BGN 100 (~EUR 50) for simplified invoice (notice)",
      "e_invoicing_status": "No B2B mandate as of 2026-05-27. SAF-T phased reporting starts 2026 for large taxpayers; e-invoicing under public consultation.",
      "retention_period_years": 10,
      "source_url": "https://nra.bg/",
      "source_name": "Национална агенция за приходите (NRA)",
      "last_verified": "2026-05-27",
      "notes": "Invoice numbering must be a single chronological sequence across the entire enterprise."
    },
    {
      "country_code": "HR",
      "country_name": "Croatia",
      "mandatory_fields": [
        "Invoice number (sequential, with business-premises and till identifier where applicable)",
        "Issue date and time",
        "Date of supply",
        "Seller name, address, OIB, VAT number",
        "Buyer name, address, OIB/VAT (B2B)",
        "Description, quantity, unit price",
        "Taxable base per rate, VAT rate and amount",
        "Total amount payable",
        "Method of payment"
      ],
      "legal_basis": "Zakon o porezu na dodanu vrijednost (VAT Act) Art. 79 + Fiscalisation Act",
      "simplified_invoice_threshold": "EUR 100 gross",
      "e_invoicing_status": "Fiscalisation 2.0: mandatory B2B e-invoicing scheduled 2026-01-01 (confirmed in law December 2024).",
      "retention_period_years": 11,
      "source_url": "https://www.porezna-uprava.hr/",
      "source_name": "Porezna uprava (Croatian Tax Administration)",
      "last_verified": "2026-05-27",
      "notes": "Cash and card invoices already pass through real-time fiscalisation. The 2026 mandate extends this to B2B e-invoices via Fina."
    },
    {
      "country_code": "CY",
      "country_name": "Cyprus",
      "mandatory_fields": [
        "Invoice number (sequential)",
        "Issue date",
        "Date of supply (if different)",
        "Seller name, address, VAT number",
        "Buyer name, address, VAT number (B2B)",
        "Description, quantity, unit price",
        "Taxable amount per rate, VAT rate, VAT amount",
        "Total amount payable",
        "Reference to exemption / reverse-charge / margin scheme where applicable"
      ],
      "legal_basis": "Value Added Tax Law 95(I)/2000 Art. 38 + Regulation 276/2004",
      "simplified_invoice_threshold": "EUR 85 gross",
      "e_invoicing_status": "Mandatory B2G via Ariba/PEPPOL since 2024. No B2B mandate as of 2026-05-27.",
      "retention_period_years": 6,
      "source_url": "https://www.mof.gov.cy/",
      "source_name": "Tax Department of the Republic of Cyprus",
      "last_verified": "2026-05-27",
      "notes": "Wording must be in Greek or English; invoices in other languages may be required to be translated on tax audit."
    },
    {
      "country_code": "CZ",
      "country_name": "Czech Republic",
      "mandatory_fields": [
        "Invoice (tax document) number",
        "Issue date",
        "Date of taxable supply",
        "Seller name, address, DIČ (VAT)",
        "Buyer name, address, DIČ (B2B)",
        "Scope and nature of supply",
        "Unit price excl. VAT, discounts",
        "Tax base, VAT rate, VAT amount (in CZK if seller is CZ established)",
        "Reference to exemption / reverse-charge",
        "Total amount payable"
      ],
      "legal_basis": "Act No. 235/2004 Coll. on VAT (Zákon o DPH) §29",
      "simplified_invoice_threshold": "CZK 10,000 gross (~EUR 400)",
      "e_invoicing_status": "Mandatory B2G via NEN since 2019. No B2B mandate as of 2026-05-27; ViDA-aligned mandate under preparation for 2028-2030.",
      "retention_period_years": 10,
      "source_url": "https://www.zakonyprolidi.cz/cs/2004-235",
      "source_name": "Zákony pro lidi",
      "last_verified": "2026-05-27",
      "notes": "VAT amount must be expressed in CZK even if the invoice is in another currency."
    },
    {
      "country_code": "DK",
      "country_name": "Denmark",
      "mandatory_fields": [
        "Invoice number (sequential)",
        "Issue date",
        "Seller name, address, CVR/SE (VAT) number",
        "Buyer name, address, CVR/VAT number (B2B)",
        "Quantity and nature of supply",
        "Date of supply (if different from issue date)",
        "Taxable amount per VAT rate, VAT rate, VAT amount",
        "Total amount payable",
        "Any exemption / reverse-charge reference"
      ],
      "legal_basis": "Momsloven (VAT Act) §52a + Executive Order on VAT no. 808 of 2015 Ch. 12",
      "simplified_invoice_threshold": "DKK 3,000 gross (~EUR 400)",
      "e_invoicing_status": "Mandatory B2G via NemHandel since 2005. Bookkeeping Act of 2022 phases in mandatory digital bookkeeping 2024-2026; no full B2B clearance mandate.",
      "retention_period_years": 5,
      "source_url": "https://www.retsinformation.dk/",
      "source_name": "Retsinformation",
      "last_verified": "2026-05-27",
      "notes": "Digital-bookkeeping obligation effectively requires invoices to be exchangeable as OIOUBL or PEPPOL BIS for most VAT-registered businesses."
    },
    {
      "country_code": "EE",
      "country_name": "Estonia",
      "mandatory_fields": [
        "Invoice number (sequential)",
        "Issue date",
        "Date of supply",
        "Seller name, address, VAT number",
        "Buyer name, address, VAT number (B2B)",
        "Quantity and description",
        "Unit price excl. VAT, taxable amount per rate",
        "VAT rate, VAT amount, total payable",
        "Reverse-charge / exemption reference where applicable"
      ],
      "legal_basis": "Käibemaksuseadus (VAT Act) §37",
      "simplified_invoice_threshold": "EUR 160 gross",
      "e_invoicing_status": "From 2025-07-01, registered e-invoice recipients have a statutory right to demand a structured e-invoice from suppliers. No universal B2B mandate yet.",
      "retention_period_years": 7,
      "source_url": "https://www.riigiteataja.ee/",
      "source_name": "Riigi Teataja",
      "last_verified": "2026-05-27",
      "notes": "PEPPOL BIS / Estonian e-invoice standard EVS 923 is the de facto format."
    },
    {
      "country_code": "FI",
      "country_name": "Finland",
      "mandatory_fields": [
        "Invoice number (sequential)",
        "Issue date",
        "Date of supply",
        "Seller name, address, business ID (Y-tunnus) and VAT number",
        "Buyer name, address, VAT number (B2B intra-EU and reverse-charge)",
        "Quantity and nature of supply",
        "Unit price excl. VAT, taxable amount per rate",
        "VAT rate, VAT amount",
        "Total amount payable",
        "Any exemption / reverse-charge reference"
      ],
      "legal_basis": "Arvonlisäverolaki (AVL) §209e",
      "simplified_invoice_threshold": "EUR 400 gross",
      "e_invoicing_status": "Buyer's statutory right to demand a structured e-invoice (Finvoice 3.0 / PEPPOL BIS) since 2020-04-01 for B2B and B2G. No clearance mandate.",
      "retention_period_years": 6,
      "source_url": "https://www.finlex.fi/",
      "source_name": "Finlex",
      "last_verified": "2026-05-27",
      "notes": "Buyer's right to demand e-invoice applies only to invoices over EUR 200."
    },
    {
      "country_code": "FR",
      "country_name": "France",
      "mandatory_fields": [
        "Invoice number (sequential, gapless)",
        "Issue date",
        "Date of supply (or payment of deposit)",
        "Seller name, address, SIREN/SIRET, VAT number, legal form and share capital where applicable",
        "Buyer name, address, VAT number (B2B)",
        "Buyer's purchase order reference where issued",
        "Designation, quantity, unit price excl. VAT",
        "Discounts / rebates",
        "VAT rate per line, total taxable amount per rate, total VAT",
        "Total excl. VAT and total incl. VAT",
        "Payment due date and late-payment penalty rate and EUR 40 recovery indemnity",
        "Reference to exemption / reverse-charge / margin scheme"
      ],
      "legal_basis": "Code général des impôts Art. 289 + Annexe II Art. 242 nonies A; Code de commerce L441-9",
      "simplified_invoice_threshold": "EUR 150 excl. VAT",
      "e_invoicing_status": "Phase 1: from 2026-09-01 all VAT-registered French businesses must be able to receive structured e-invoices via certified PDPs; from 2026-09-01 large + mid-cap must issue; from 2027-09-01 issuing extends to SMEs and micro-enterprises.",
      "retention_period_years": 10,
      "source_url": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000041464766",
      "source_name": "Légifrance",
      "last_verified": "2026-05-27",
      "notes": "Late-payment penalty rate and EUR 40 indemnity wording are Code de commerce requirements."
    },
    {
      "country_code": "DE",
      "country_name": "Germany",
      "mandatory_fields": [
        "Invoice number (sequential, unique)",
        "Issue date",
        "Date of supply (or month, if different)",
        "Seller name and address",
        "Seller tax number or VAT identification number (USt-IdNr.)",
        "Buyer name and address",
        "Buyer VAT identification number (for intra-EU B2B and reverse-charge)",
        "Quantity and customary description of goods/services",
        "Net amount per VAT rate (broken down)",
        "VAT rate and amount, or exemption/reverse-charge reference",
        "Any pre-agreed reduction in price not already in unit price",
        "Total amount payable"
      ],
      "legal_basis": "Umsatzsteuergesetz (UStG) §14, §14a, transposing VAT Directive 2006/112/EC Art. 226",
      "simplified_invoice_threshold": "EUR 250 gross (Kleinbetragsrechnung, UStDV §33)",
      "e_invoicing_status": "Mandatory ability to receive structured e-invoices (XRechnung / ZUGFeRD 2.x) by all domestic B2B taxable persons since 2025-01-01. Mandatory issuance phased: businesses with prior-year turnover over EUR 800,000 from 2027-01-01; all remaining domestic B2B from 2028-01-01.",
      "retention_period_years": 10,
      "source_url": "https://www.gesetze-im-internet.de/ustg_1980/__14.html",
      "source_name": "Gesetze im Internet, UStG §14",
      "last_verified": "2026-05-27",
      "notes": "Reverse-charge wording 'Steuerschuldnerschaft des Leistungsempfängers' is mandatory."
    },
    {
      "country_code": "GR",
      "country_name": "Greece",
      "mandatory_fields": [
        "Invoice number and series",
        "Issue date",
        "Date of supply",
        "Seller name, address, AFM (Tax ID), VAT number, tax office (DOY)",
        "Buyer name, address, AFM/VAT (B2B)",
        "Description, quantity, unit",
        "Unit price excl. VAT, taxable base per rate",
        "VAT rate, VAT amount, total payable",
        "myDATA QR code / MARK reference"
      ],
      "legal_basis": "Greek VAT Code (Law 2859/2000) Art. 8-9 + Law 4308/2014 (ELP) Art. 8-15",
      "simplified_invoice_threshold": "EUR 100 gross",
      "e_invoicing_status": "myDATA real-time transmission of invoice data to AADE has been mandatory for all businesses since 2021. B2B clearance mandate scheduled for 2026 via ViDA derogation.",
      "retention_period_years": 5,
      "source_url": "https://www.aade.gr/epicheiriseis/forologikes-ypiresies/mydata",
      "source_name": "AADE",
      "last_verified": "2026-05-27",
      "notes": "An invoice without a MARK (Unique Registration Mark) from myDATA cannot be used to claim input VAT or as a deductible expense."
    },
    {
      "country_code": "HU",
      "country_name": "Hungary",
      "mandatory_fields": [
        "Invoice number (sequential, gapless)",
        "Issue date",
        "Date of supply (teljesítés)",
        "Seller name, address, tax number (adószám), EU VAT number",
        "Buyer name, address, tax number (B2B, mandatory since 2020-07-01)",
        "Description, quantity, unit of measure, unit price",
        "Taxable amount per rate, VAT rate, VAT amount in HUF",
        "Total amount payable",
        "Exemption / reverse-charge reference"
      ],
      "legal_basis": "Act CXXVII of 2007 on VAT §169",
      "simplified_invoice_threshold": "HUF 100,000 gross (~EUR 250)",
      "e_invoicing_status": "Real-time invoice reporting (RTIR / NAV Online Számla) mandatory for all B2B and B2C since 2021-04-01.",
      "retention_period_years": 8,
      "source_url": "https://njt.hu/jogszabaly/2007-127-00-00",
      "source_name": "Nemzeti Jogszabálytár",
      "last_verified": "2026-05-27",
      "notes": "VAT amount must be in HUF; if invoice currency is foreign, use NAV-published or ECB rate. Buyer Hungarian tax number is required on all B2B invoices."
    },
    {
      "country_code": "IE",
      "country_name": "Ireland",
      "mandatory_fields": [
        "Invoice number (sequential, unique)",
        "Issue date",
        "Date of supply (if different)",
        "Seller name, address, VAT number",
        "Buyer name, address, VAT number (B2B intra-EU, reverse-charge)",
        "Description, quantity",
        "Unit price excl. VAT, taxable amount per rate",
        "VAT rate, VAT amount",
        "Total amount payable",
        "Exemption / reverse-charge / margin reference"
      ],
      "legal_basis": "Value-Added Tax Consolidation Act 2010 (VATCA) s.66 + VAT Regulations 2010 reg. 20",
      "simplified_invoice_threshold": "EUR 100 gross",
      "e_invoicing_status": "Mandatory B2G via PEPPOL since 2019. Revenue published a consultation on B2B e-invoicing in 2024; no mandate enacted as of 2026-05-27.",
      "retention_period_years": 6,
      "source_url": "https://www.irishstatutebook.ie/eli/2010/act/31/section/66/enacted/en/html",
      "source_name": "Irish Statute Book",
      "last_verified": "2026-05-27",
      "notes": "Domestic Irish B2B invoices do not require the buyer's VAT number unless reverse-charge applies, but Revenue practice expects it."
    },
    {
      "country_code": "IT",
      "country_name": "Italy",
      "mandatory_fields": [
        "Invoice number (sequential, with annual reset permitted)",
        "Issue date",
        "Date of supply (if different)",
        "Seller name, address, partita IVA, codice fiscale",
        "Buyer name, address, partita IVA or codice fiscale, SDI Codice Destinatario / PEC address",
        "Quantity and nature of goods/services",
        "Taxable amount per rate, VAT rate, VAT amount",
        "Total amount payable",
        "Reference to exemption / reverse-charge / split-payment regime where applicable",
        "Bollo (stamp duty) statement on VAT-exempt invoices over EUR 77.47"
      ],
      "legal_basis": "DPR 633/1972 Art. 21 + 21-bis; D.Lgs. 127/2015 (electronic invoicing)",
      "simplified_invoice_threshold": "EUR 400 gross (fattura semplificata)",
      "e_invoicing_status": "Mandatory B2B (and B2C) e-invoicing via SdI (Sistema di Interscambio) in FatturaPA XML format since 2019-01-01. Extended to small VAT regime (forfettari) from 2024-01-01.",
      "retention_period_years": 10,
      "source_url": "https://www.normattiva.it/",
      "source_name": "Normattiva, DPR 633/1972",
      "last_verified": "2026-05-27",
      "notes": "An invoice that is not transmitted via SdI is legally non-existent for VAT purposes."
    },
    {
      "country_code": "LV",
      "country_name": "Latvia",
      "mandatory_fields": [
        "Invoice number (sequential)",
        "Issue date",
        "Date of supply",
        "Seller name, address, VAT number",
        "Buyer name, address, VAT number (B2B)",
        "Description, quantity, unit price excl. VAT",
        "Taxable amount per rate, VAT rate, VAT amount",
        "Total payable",
        "Exemption / reverse-charge reference"
      ],
      "legal_basis": "Pievienotās vērtības nodokļa likums (VAT Law) Art. 125-126",
      "simplified_invoice_threshold": "EUR 150 gross",
      "e_invoicing_status": "Mandatory B2G via PEPPOL since 2025-01-01. Mandatory B2B structured e-invoicing scheduled 2026-01-01.",
      "retention_period_years": 5,
      "source_url": "https://likumi.lv/",
      "source_name": "Likumi.lv",
      "last_verified": "2026-05-27",
      "notes": "Latvia's 2026 B2B mandate applies to invoices between Latvian-registered businesses; cross-border still allowed in PDF until ViDA goes live."
    },
    {
      "country_code": "LT",
      "country_name": "Lithuania",
      "mandatory_fields": [
        "Invoice number (with series)",
        "Issue date",
        "Date of supply",
        "Seller name, address, VAT code",
        "Buyer name, address, VAT code (B2B)",
        "Description, quantity, unit price",
        "Taxable amount per rate, VAT rate, VAT amount",
        "Total payable",
        "Exemption / reverse-charge reference"
      ],
      "legal_basis": "Law on VAT (PVMĮ) Art. 80",
      "simplified_invoice_threshold": "EUR 100 gross",
      "e_invoicing_status": "Mandatory B2G via E.sąskaita / PEPPOL since 2017. i.SAF / i.VAZ real-time reporting mandatory since 2016. B2B structured mandate under consultation.",
      "retention_period_years": 10,
      "source_url": "https://e-seimas.lrs.lt/",
      "source_name": "Lietuvos Respublikos Seimas",
      "last_verified": "2026-05-27",
      "notes": "Invoice data must also be transmitted via i.SAF monthly even though it is not a real-time clearance."
    },
    {
      "country_code": "LU",
      "country_name": "Luxembourg",
      "mandatory_fields": [
        "Invoice number (sequential)",
        "Issue date",
        "Date of supply",
        "Seller name, address, VAT number",
        "Buyer name, address, VAT number (B2B)",
        "Description, quantity, unit price",
        "Taxable amount per rate, VAT rate, VAT amount",
        "Total payable",
        "Exemption / reverse-charge reference"
      ],
      "legal_basis": "Loi du 12 février 1979 concernant la taxe sur la valeur ajoutée Art. 61, 63",
      "simplified_invoice_threshold": "EUR 100 gross",
      "e_invoicing_status": "Mandatory B2G via PEPPOL since 2023-05-18 (all economic operators). No B2B mandate as of 2026-05-27.",
      "retention_period_years": 10,
      "source_url": "https://legilux.public.lu/",
      "source_name": "Légilux",
      "last_verified": "2026-05-27",
      "notes": "B2G PEPPOL mandate is phased by company size; all sizes covered since 2023-05-18."
    },
    {
      "country_code": "MT",
      "country_name": "Malta",
      "mandatory_fields": [
        "Invoice number (sequential)",
        "Issue date",
        "Date of supply",
        "Seller name, address, VAT number",
        "Buyer name, address, VAT number (B2B)",
        "Description, quantity",
        "Taxable amount per rate, VAT rate, VAT amount",
        "Total payable",
        "Exemption / reverse-charge reference"
      ],
      "legal_basis": "Value Added Tax Act (Cap. 406) Art. 50 + Twelfth Schedule",
      "simplified_invoice_threshold": "EUR 100 gross",
      "e_invoicing_status": "No B2B or B2G mandate as of 2026-05-27. Consultation paper issued by Office of the CfR in 2024.",
      "retention_period_years": 6,
      "source_url": "https://legislation.mt/eli/cap/406/eng",
      "source_name": "Laws of Malta",
      "last_verified": "2026-05-27",
      "notes": "Fiscal receipts (B2C) follow a separate regime with fiscal cash registers."
    },
    {
      "country_code": "NL",
      "country_name": "Netherlands",
      "mandatory_fields": [
        "Invoice number (sequential)",
        "Issue date",
        "Date of supply (if different)",
        "Seller name, address, BTW (VAT) number, KvK (Chamber of Commerce) number",
        "Buyer name, address, VAT number (B2B intra-EU and reverse-charge)",
        "Quantity and nature of supply",
        "Unit price excl. VAT, taxable amount per rate",
        "VAT rate, VAT amount",
        "Total payable",
        "Exemption / reverse-charge reference"
      ],
      "legal_basis": "Wet op de omzetbelasting 1968 (OB 1968) Art. 35a",
      "simplified_invoice_threshold": "EUR 100 gross",
      "e_invoicing_status": "Mandatory B2G via PEPPOL / Digipoort since 2017. No B2B mandate as of 2026-05-27; Belastingdienst aligned with ViDA timetable.",
      "retention_period_years": 7,
      "source_url": "https://wetten.overheid.nl/",
      "source_name": "Overheid.nl",
      "last_verified": "2026-05-27",
      "notes": "Records relating to immovable property must be retained 10 years (not 7)."
    },
    {
      "country_code": "PL",
      "country_name": "Poland",
      "mandatory_fields": [
        "Invoice number (sequential)",
        "Issue date",
        "Date of supply (or completion)",
        "Seller name, address, NIP (VAT)",
        "Buyer name, address, NIP/VAT (B2B)",
        "Description, quantity, unit of measure",
        "Unit price excl. VAT, taxable amount per rate",
        "VAT rate, VAT amount (in PLN)",
        "Total amount payable",
        "'Mechanizm podzielonej płatności' wording where split-payment applies",
        "KSeF identifier once in scope"
      ],
      "legal_basis": "Ustawa o podatku od towarów i usług (VAT Act) Art. 106e",
      "simplified_invoice_threshold": "PLN 450 gross (~EUR 100)",
      "e_invoicing_status": "KSeF (Krajowy System e-Faktur) mandatory B2B issuance: large taxpayers (turnover over PLN 200m) from 2026-02-01, all other VAT-registered taxpayers from 2026-04-01.",
      "retention_period_years": 5,
      "source_url": "https://isap.sejm.gov.pl/",
      "source_name": "ISAP",
      "last_verified": "2026-05-27",
      "notes": "VAT amounts must be in PLN. KSeF assigns a unique invoice ID and timestamp."
    },
    {
      "country_code": "PT",
      "country_name": "Portugal",
      "mandatory_fields": [
        "Invoice number (sequential, with series, generated by AT-certified software)",
        "Issue date",
        "Date of supply (if different)",
        "Seller name, address, NIF (tax number)",
        "Buyer name, address, NIF (B2B; B2C if requested)",
        "Description, quantity, unit price",
        "Taxable amount per rate, VAT rate, VAT amount",
        "Total payable",
        "ATCUD code and QR code",
        "Software validation code (Hash) and certification number"
      ],
      "legal_basis": "Código do IVA Art. 36 + Decree-Law 28/2019",
      "simplified_invoice_threshold": "EUR 100 gross (B2C) / EUR 1,000 with buyer NIF (limited cases)",
      "e_invoicing_status": "Mandatory ATCUD + QR code on all invoices since 2023-01-01. Certified billing software mandatory. CIUS-PT structured e-invoicing mandatory B2G; qualified digital signature on PDF required from 2026-01-01.",
      "retention_period_years": 10,
      "source_url": "https://info.portaldasfinancas.gov.pt/",
      "source_name": "Autoridade Tributária",
      "last_verified": "2026-05-27",
      "notes": "Foreign software vendors invoicing Portuguese customers must use certified software or a PT representative."
    },
    {
      "country_code": "RO",
      "country_name": "Romania",
      "mandatory_fields": [
        "Invoice number (sequential, with series)",
        "Issue date",
        "Date of supply (if different)",
        "Seller name, address, CUI/VAT, trade-register number",
        "Buyer name, address, CUI/VAT (B2B)",
        "Description, quantity, unit",
        "Unit price excl. VAT, taxable amount per rate",
        "VAT rate, VAT amount (in RON)",
        "Total payable",
        "RO e-Factura XML identifier after clearance"
      ],
      "legal_basis": "Codul fiscal (Law 227/2015) Art. 319 + OUG 120/2021 on e-Factura",
      "simplified_invoice_threshold": "RON 100 gross (~EUR 20) for simplified invoice in limited cases",
      "e_invoicing_status": "RO e-Factura mandatory B2B clearance for all resident taxpayers since 2024-07-01. Mandatory B2C from 2025-01-01.",
      "retention_period_years": 10,
      "source_url": "https://legislatie.just.ro/",
      "source_name": "Portalul Legislativ",
      "last_verified": "2026-05-27",
      "notes": "Invoices not cleared via SPV e-Factura are not deductible for VAT or corporate tax purposes."
    },
    {
      "country_code": "SK",
      "country_name": "Slovakia",
      "mandatory_fields": [
        "Invoice number (sequential)",
        "Issue date",
        "Date of supply",
        "Seller name, address, IČ DPH (VAT)",
        "Buyer name, address, IČ DPH (B2B)",
        "Description, quantity",
        "Unit price excl. VAT, taxable amount per rate",
        "VAT rate, VAT amount",
        "Total payable",
        "Exemption / reverse-charge reference"
      ],
      "legal_basis": "Act No. 222/2004 Coll. on VAT §74",
      "simplified_invoice_threshold": "EUR 100 gross (cash receipt) / EUR 400 gross (other simplified)",
      "e_invoicing_status": "B2G mandatory via IS EFA from 2024. B2B mandate proposed for 2027.",
      "retention_period_years": 10,
      "source_url": "https://www.slov-lex.sk/",
      "source_name": "Slov-lex",
      "last_verified": "2026-05-27",
      "notes": "Cash-register receipts (eKasa) are a separate fiscalisation regime, not a substitute for an invoice."
    },
    {
      "country_code": "SI",
      "country_name": "Slovenia",
      "mandatory_fields": [
        "Invoice number (sequential, with electronic device identifier for cash sales)",
        "Issue date",
        "Date of supply",
        "Seller name, address, VAT number",
        "Buyer name, address, VAT number (B2B)",
        "Description, quantity, unit price",
        "Taxable amount per rate, VAT rate, VAT amount",
        "Total payable",
        "Exemption / reverse-charge reference",
        "EOR (cash-invoice unique ID) for cash sales"
      ],
      "legal_basis": "Zakon o davku na dodano vrednost (ZDDV-1) Art. 82",
      "simplified_invoice_threshold": "EUR 100 gross",
      "e_invoicing_status": "Mandatory B2G via UJP/e-SLOG since 2015. B2B structured e-invoicing mandate scheduled for 2027-01-01.",
      "retention_period_years": 10,
      "source_url": "http://www.pisrs.si/",
      "source_name": "Pravno-informacijski sistem RS",
      "last_verified": "2026-05-27",
      "notes": "Real-estate-related invoice records must be retained 20 years."
    },
    {
      "country_code": "ES",
      "country_name": "Spain",
      "mandatory_fields": [
        "Invoice number and series (sequential)",
        "Issue date",
        "Date of supply (if different)",
        "Seller name, NIF, address",
        "Buyer name, NIF/VAT, address (B2B; B2C if amount over EUR 400 or buyer requests)",
        "Description of goods/services",
        "Taxable base per rate, VAT rate (IVA), VAT amount",
        "Equivalence-surcharge rate and amount where applicable",
        "Total amount payable",
        "Exemption / reverse-charge / special-regime reference"
      ],
      "legal_basis": "Real Decreto 1619/2012 (Reglamento de Facturación) + Ley 37/1992 del IVA Art. 164",
      "simplified_invoice_threshold": "EUR 400 gross (general) / EUR 3,000 gross (specific sectors)",
      "e_invoicing_status": "Verifactu (anti-fraud invoicing software regulation, RD 1007/2023) mandatory from 2026-01-01 for corporate income taxpayers and 2026-07-01 for others. Crea y Crece B2B mandate still awaiting final regulation; expected 2026-2027.",
      "retention_period_years": 4,
      "source_url": "https://www.boe.es/eli/es/rd/2012/11/30/1619/con",
      "source_name": "Boletín Oficial del Estado",
      "last_verified": "2026-05-27",
      "notes": "AEAT SII (real-time ledger reporting) applies to large taxpayers since 2017. Retention is 4 years for tax purposes but 6 years under Código de Comercio Art. 30."
    },
    {
      "country_code": "SE",
      "country_name": "Sweden",
      "mandatory_fields": [
        "Invoice number (sequential)",
        "Issue date",
        "Date of supply (if different)",
        "Seller name, address, VAT number, F-skatt note (where applicable)",
        "Buyer name, address, VAT number (B2B intra-EU and reverse-charge)",
        "Quantity and nature of supply",
        "Unit price excl. VAT, taxable amount per rate",
        "VAT rate (moms), VAT amount in SEK",
        "Total payable",
        "Exemption / reverse-charge reference"
      ],
      "legal_basis": "Mervärdesskattelagen (2023:200) Ch. 17 + Bookkeeping Act (1999:1078)",
      "simplified_invoice_threshold": "SEK 4,000 gross (~EUR 350)",
      "e_invoicing_status": "Mandatory B2G via PEPPOL since 2019-04-01. No B2B mandate as of 2026-05-27; Skatteverket published a feasibility report in 2024 recommending alignment with ViDA.",
      "retention_period_years": 7,
      "source_url": "https://www.riksdagen.se/",
      "source_name": "Sveriges Riksdag",
      "last_verified": "2026-05-27",
      "notes": "The 2023 VAT Act replaced the 1994 version; chapter numbering changed."
    },
    {
      "country_code": "GB",
      "country_name": "United Kingdom",
      "mandatory_fields": [
        "Invoice number (sequential and unique)",
        "Issue date (tax point if different)",
        "Time of supply (tax point) if different from issue date",
        "Seller name, address, VAT registration number",
        "Buyer name and address",
        "Description sufficient to identify the goods/services",
        "Quantity, unit price excl. VAT",
        "Rate of VAT per item, total VAT-exclusive amount per rate",
        "Rate of any cash discount",
        "Total VAT payable in sterling",
        "Reason for any zero-rate / exempt / reverse-charge treatment"
      ],
      "legal_basis": "Value Added Tax Regulations 1995 (SI 1995/2518) reg. 14 + VAT Notice 700/21",
      "simplified_invoice_threshold": "GBP 250 gross (retailer's invoice / less-detailed VAT invoice)",
      "e_invoicing_status": "No B2B mandate as of 2026-05-27. HMRC + DBT joint consultation closed May 2025; mandate not yet legislated.",
      "retention_period_years": 6,
      "source_url": "https://www.legislation.gov.uk/uksi/1995/2518/regulation/14",
      "source_name": "legislation.gov.uk",
      "last_verified": "2026-05-27",
      "notes": "Buyer VAT number is not strictly required on a domestic UK B2B invoice; it is required for reverse-charge and post-Brexit cross-border supplies to the EU."
    },
    {
      "country_code": "CH",
      "country_name": "Switzerland",
      "mandatory_fields": [
        "Seller name + address as registered",
        "Seller VAT/UID number (CHE-xxx.xxx.xxx MWST)",
        "Buyer name and address",
        "Issue date or period of supply",
        "Description, quantity, nature of supply",
        "Consideration for the supply",
        "VAT rate and amount, or note that the consideration includes VAT (gross + rate sufficient)"
      ],
      "legal_basis": "Mehrwertsteuergesetz (MWSTG) Art. 26",
      "simplified_invoice_threshold": "CHF 400 gross (till receipt may omit buyer details)",
      "e_invoicing_status": "Mandatory B2G via e-invoicing for federal contracts over CHF 5,000 since 2016. No B2B mandate.",
      "retention_period_years": 10,
      "source_url": "https://www.fedlex.admin.ch/eli/cc/2009/615/de",
      "source_name": "Fedlex",
      "last_verified": "2026-05-27",
      "notes": "QR-bill (replacing the orange/red ISR slips since 2022-10-01) is mandatory for payment-slip portion of invoices to Swiss customers."
    },
    {
      "country_code": "NO",
      "country_name": "Norway",
      "mandatory_fields": [
        "Invoice number (machine-allocated, sequential)",
        "Issue date",
        "Seller name, address, organisation number followed by 'MVA' if VAT-registered",
        "Buyer name and address",
        "Description, quantity, nature of supply",
        "Date and place of delivery",
        "Consideration and payment due date",
        "VAT rate and amount (in NOK), or basis for exemption"
      ],
      "legal_basis": "Bokføringsforskriften §5-1 + Merverdiavgiftsloven §15-10",
      "simplified_invoice_threshold": "NOK 1,000 gross (~EUR 85)",
      "e_invoicing_status": "Mandatory B2G via EHF/PEPPOL since 2019-04-02. Skatteetaten published a B2B e-invoicing roadmap in 2024; mandate not yet legislated.",
      "retention_period_years": 5,
      "source_url": "https://lovdata.no/dokument/SF/forskrift/2004-12-01-1558",
      "source_name": "Lovdata",
      "last_verified": "2026-05-27",
      "notes": "Invoice number must be system-assigned; manually written invoice books are no longer permitted for VAT-registered businesses."
    },
    {
      "country_code": "IS",
      "country_name": "Iceland",
      "mandatory_fields": [
        "Invoice number (sequential)",
        "Issue date",
        "Seller name, address, VSK (VAT) number",
        "Buyer name and address",
        "Description, quantity",
        "Unit price excl. VAT, taxable amount per rate",
        "VAT rate, VAT amount, total payable"
      ],
      "legal_basis": "Lög nr. 50/1988 um virðisaukaskatt Art. 20 + Reglugerð nr. 50/1993",
      "simplified_invoice_threshold": "ISK 25,000 gross (~EUR 170) for cash-register receipt as invoice",
      "e_invoicing_status": "Mandatory B2G via TS136 / PEPPOL since 2020. No B2B mandate as of 2026-05-27.",
      "retention_period_years": 7,
      "source_url": "https://www.althingi.is/lagas/nuna/1988050.html",
      "source_name": "Alþingi",
      "last_verified": "2026-05-27",
      "notes": "Cash-register receipts have separate fiscalisation rules under Reglugerð 504/2013."
    },
    {
      "country_code": "US",
      "country_name": "United States",
      "mandatory_fields": [
        "Seller name and address (de facto, not federal statute)",
        "Buyer name and address",
        "Invoice date and unique invoice number",
        "Description of goods/services with quantity and price",
        "Total amount due",
        "State sales tax broken out as separate line where the seller has nexus and the sale is taxable",
        "Seller's state sales-tax permit number where the destination state requires it (varies by state)"
      ],
      "legal_basis": "No federal invoice-content statute. UCC §2-201 requires a writing for goods over USD 500. State sales-tax statutes govern when sales tax must be itemized. IRC §6001 + Treas. Reg. §1.6001-1 require books and records sufficient to substantiate income and deductions.",
      "simplified_invoice_threshold": "Not applicable (no federal VAT)",
      "e_invoicing_status": "No federal B2B mandate. Federal B2G via Treasury's IPP/G-Invoicing for federal agencies since 2018; voluntary DBNAlliance e-invoicing exchange framework launched 2024.",
      "retention_period_years": 5,
      "source_url": "https://www.law.cornell.edu/cfr/text/26/1.6001-1",
      "source_name": "Cornell LII (26 CFR 1.6001-1)",
      "last_verified": "2026-05-27",
      "notes": "There is no US federal law that prescribes what a B2B invoice must contain. The fields listed are the de facto minimum needed to support state UCC, sales-tax compliance, and IRS recordkeeping under IRC §6001."
    },
    {
      "country_code": "CA",
      "country_name": "Canada",
      "mandatory_fields": [
        "Seller (supplier) name or trading name",
        "Seller GST/HST registration number (for invoices CAD 30 or more)",
        "Invoice date",
        "Total amount paid or payable",
        "Indication of GST/HST: amount, rate, or statement that amount includes GST/HST",
        "For invoices CAD 150 or more: buyer name or trading name, brief description, terms of payment"
      ],
      "legal_basis": "Excise Tax Act s. 169(4) + Input Tax Credit Information (GST/HST) Regulations SOR/91-45",
      "simplified_invoice_threshold": "CAD 30 (no ITC info required) / CAD 150 (mid-tier requirements)",
      "e_invoicing_status": "Federal B2G via CanadaBuys / PEPPOL pilot since 2022. No B2B mandate as of 2026-05-27. Quebec QST has separate billing-software rules (MEV/SRM) for restaurants and commercial transport.",
      "retention_period_years": 6,
      "source_url": "https://laws-lois.justice.gc.ca/eng/regulations/SOR-91-45/",
      "source_name": "Justice Laws Website",
      "last_verified": "2026-05-27",
      "notes": "Provincial sales taxes (PST in BC, SK, MB; QST in QC) add their own invoice-content rules on top of federal GST/HST."
    },
    {
      "country_code": "AU",
      "country_name": "Australia",
      "mandatory_fields": [
        "The words 'Tax invoice'",
        "Seller identity (name or business name)",
        "Seller ABN",
        "Issue date",
        "Brief description of items sold (quantity where applicable)",
        "GST amount (or statement 'Total price includes GST')",
        "Extent to which each sale is taxable (where mixed supply)",
        "For invoices of AUD 1,000 or more (GST-inclusive): buyer identity or ABN"
      ],
      "legal_basis": "A New Tax System (Goods and Services Tax) Act 1999 s. 29-70 + Ruling GSTR 2013/1",
      "simplified_invoice_threshold": "AUD 82.50 gross (no tax invoice required to claim GST credit)",
      "e_invoicing_status": "Mandatory B2G via PEPPOL for non-corporate Commonwealth entities since 2022. No B2B mandate as of 2026-05-27.",
      "retention_period_years": 5,
      "source_url": "https://www.legislation.gov.au/Details/C2017C00337",
      "source_name": "Federal Register of Legislation",
      "last_verified": "2026-05-27",
      "notes": "Recipient-created tax invoices (RCTIs) are permitted under written agreement. The 'Tax invoice' label is itself a legal requirement."
    },
    {
      "country_code": "NZ",
      "country_name": "New Zealand",
      "mandatory_fields": [
        "Seller name, address, GST registration number",
        "Date of issue",
        "Description of goods/services",
        "Quantity or volume",
        "GST-inclusive amount, or GST-exclusive amount + GST amount + GST-inclusive total",
        "For supplies over NZD 1,000: buyer name and address"
      ],
      "legal_basis": "Goods and Services Tax Act 1985 s. 19E + 19K (post-2023 'taxable supply information' rules)",
      "simplified_invoice_threshold": "NZD 200 gross (no taxable supply information required) / NZD 1,000 (full info)",
      "e_invoicing_status": "Mandatory for all central-government agencies to receive PEPPOL e-invoices since 2022-03-31. No B2B mandate as of 2026-05-27.",
      "retention_period_years": 7,
      "source_url": "https://www.legislation.govt.nz/act/public/1985/0141/latest/DLM81034.html",
      "source_name": "New Zealand Legislation",
      "last_verified": "2026-05-27",
      "notes": "The 2023 reform replaced 'tax invoice' with 'taxable supply information'; the term 'tax invoice' is no longer legally required."
    },
    {
      "country_code": "JP",
      "country_name": "Japan",
      "mandatory_fields": [
        "Seller name and qualified-invoice registration number (T + 13 digits)",
        "Date of transaction",
        "Description of goods/services (with separate identification of 8% reduced-rate items)",
        "Total amount per tax rate (8% and 10%), excluding or including consumption tax",
        "Consumption tax amount per rate",
        "Buyer name"
      ],
      "legal_basis": "Consumption Tax Act Art. 30 + Art. 57-4 (qualified invoice / インボイス制度) effective 2023-10-01",
      "simplified_invoice_threshold": "JPY 30,000 (simplified qualified invoice for retail-type businesses; buyer name may be omitted)",
      "e_invoicing_status": "Voluntary PEPPOL JP-PINT framework launched 2023-10-01 alongside the qualified-invoice system. No mandatory e-invoicing.",
      "retention_period_years": 7,
      "source_url": "https://elaws.e-gov.go.jp/document?lawid=363AC0000000108",
      "source_name": "e-Gov 法令検索",
      "last_verified": "2026-05-27",
      "notes": "Without the seller's T-number, the buyer cannot claim the consumption-tax credit."
    },
    {
      "country_code": "SG",
      "country_name": "Singapore",
      "mandatory_fields": [
        "The words 'Tax invoice'",
        "Invoice serial number",
        "Issue date",
        "Seller name, address, GST registration number",
        "Buyer name and address",
        "Description of goods/services",
        "Quantity and price (excl. GST), or discount where applicable",
        "Total amount payable excl. GST",
        "Total GST amount and rate",
        "Total amount payable incl. GST"
      ],
      "legal_basis": "Goods and Services Tax Act 1993 s. 41 + GST (General) Regulations reg. 11",
      "simplified_invoice_threshold": "SGD 1,000 gross (simplified tax invoice)",
      "e_invoicing_status": "InvoiceNow (PEPPOL-based) mandatory for GST-registered businesses phased: voluntary early adopters since 2025-05-01, newly incorporated voluntary GST registrants from 2025-11-01, all new GST registrants from 2026-04-01.",
      "retention_period_years": 5,
      "source_url": "https://sso.agc.gov.sg/Act/GSTA1993",
      "source_name": "Singapore Statutes Online",
      "last_verified": "2026-05-27",
      "notes": "Foreign-currency invoices must show the GST amount and taxable supply value in SGD using an MAS-approved exchange rate."
    },
    {
      "country_code": "IN",
      "country_name": "India",
      "mandatory_fields": [
        "Invoice number (16-character max, alphanumeric, unique per financial year)",
        "Issue date",
        "Seller name, address, GSTIN, state code",
        "Buyer name, address, GSTIN (B2B), state code; for B2C over INR 50,000: name, address, state",
        "HSN code (goods) or SAC code (services), with mandatory 6-digit HSN for taxpayers with turnover over INR 5 crore, 4-digit for others",
        "Description, quantity, unit, total value",
        "Taxable value (after discount)",
        "Rate and amount of CGST + SGST/UTGST (intrastate) or IGST (interstate)",
        "Place of supply with state code (for interstate)",
        "Reverse-charge indicator (yes/no)",
        "Signature or digital signature of the supplier",
        "Invoice Reference Number (IRN) + QR code for taxpayers under the e-invoicing mandate"
      ],
      "legal_basis": "CGST Rules 2017 rule 46 + CGST Act 2017 s. 31 + Notification 13/2020 (e-invoicing)",
      "simplified_invoice_threshold": "Bill of supply for exempt/composition supplies; B2C invoices below INR 200 may be consolidated daily",
      "e_invoicing_status": "Mandatory e-invoicing via IRP for all GST-registered businesses with aggregate turnover above INR 5 crore (USD ~600,000) since 2023-08-01. Further reduction to INR 1 crore expected.",
      "retention_period_years": 6,
      "source_url": "https://cbic-gst.gov.in/cgst-rules.html",
      "source_name": "Central Board of Indirect Taxes and Customs (CBIC)",
      "last_verified": "2026-05-27",
      "notes": "An e-invoice without an IRN and QR code is invalid; the buyer cannot claim ITC."
    },
    {
      "country_code": "AE",
      "country_name": "United Arab Emirates",
      "mandatory_fields": [
        "The words 'Tax Invoice'",
        "Seller name, address, Tax Registration Number (TRN)",
        "Buyer name, address, TRN (where buyer is registered)",
        "Invoice sequential number or unique identifier",
        "Issue date and (if different) date of supply",
        "Description of goods/services",
        "Unit price, quantity, rate of tax, discount",
        "Total amount payable in AED",
        "Tax amount per rate in AED",
        "Where applicable: exchange rate used"
      ],
      "legal_basis": "Federal Decree-Law No. 8 of 2017 on VAT + Cabinet Decision No. 52 of 2017 (Executive Regulation) Art. 59",
      "simplified_invoice_threshold": "AED 10,000 gross (simplified tax invoice)",
      "e_invoicing_status": "UAE eInvoicing programme: pilot 2025; mandatory issuance for B2B and B2G from 2026-07-01 (large taxpayers) and 2027-01-01 (all). Uses PEPPOL 5-corner model.",
      "retention_period_years": 5,
      "source_url": "https://mof.gov.ae/wp-content/uploads/2023/03/Federal-Decree-Law-No.-8-of-2017-on-VAT.pdf",
      "source_name": "UAE Ministry of Finance",
      "last_verified": "2026-05-27",
      "notes": "Real-estate records must be kept 15 years; capital-asset records 10 years."
    },
    {
      "country_code": "ZA",
      "country_name": "South Africa",
      "mandatory_fields": [
        "The words 'Tax Invoice', 'VAT Invoice', or 'Invoice'",
        "Seller name, address, VAT registration number",
        "Buyer name, address, VAT number (for invoices ZAR 5,000 or more)",
        "Serial invoice number, issue date",
        "Description of goods/services (and quantity/volume)",
        "Value of supply, amount of VAT, consideration for the supply"
      ],
      "legal_basis": "Value-Added Tax Act 89 of 1991 s. 20",
      "simplified_invoice_threshold": "ZAR 5,000 gross (abridged tax invoice; ZAR 50 minimum below which no invoice required)",
      "e_invoicing_status": "No B2B mandate as of 2026-05-27. SARS published a discussion paper on real-time reporting in 2024 but no legislated timeline.",
      "retention_period_years": 5,
      "source_url": "https://www.sars.gov.za/",
      "source_name": "South African Revenue Service (SARS)",
      "last_verified": "2026-05-27",
      "notes": "An abridged tax invoice (ZAR 50-5,000) may omit buyer details. Above ZAR 5,000, the full invoice is mandatory."
    },
    {
      "country_code": "MX",
      "country_name": "Mexico",
      "mandatory_fields": [
        "CFDI XML 4.0 with SAT-assigned UUID (folio fiscal)",
        "Seller RFC (tax ID), legal name, fiscal regime, postal code of fiscal address",
        "Buyer RFC, legal name, fiscal regime, postal code, CFDI use code",
        "Issue date and place of issue",
        "Description, quantity, unit, ClaveProdServ, ClaveUnidad",
        "Unit price, subtotal, discounts",
        "IVA (VAT) and any IEPS/other taxes broken out",
        "Total amount and payment method (PUE/PPD), forma de pago",
        "Digital seal of the issuer and of the SAT",
        "QR code linking to SAT validation"
      ],
      "legal_basis": "Código Fiscal de la Federación (CFF) Art. 29 + 29-A; SAT Resolución Miscelánea Fiscal Anexo 20",
      "simplified_invoice_threshold": "No simplified-invoice regime in the EU sense; small cash sales may use 'CFDI global'",
      "e_invoicing_status": "Universal mandatory clearance via SAT-authorised PACs since 2014; CFDI 4.0 mandatory since 2023-04-01; Carta Porte complement mandatory for transport of goods.",
      "retention_period_years": 5,
      "source_url": "https://www.diputados.gob.mx/LeyesBiblio/pdf/CFF.pdf",
      "source_name": "Cámara de Diputados",
      "last_verified": "2026-05-27",
      "notes": "Without a valid CFDI stamped by the SAT, the expense is not deductible and the buyer cannot accredit IVA."
    },
    {
      "country_code": "BR",
      "country_name": "Brazil",
      "mandatory_fields": [
        "NF-e (goods), NFS-e (services), or NFC-e (consumer) XML with SEFAZ access key (44 digits) and authorisation protocol",
        "Seller CNPJ, legal name, IE (state inscription), CNAE",
        "Buyer CNPJ/CPF, name, address",
        "Issue date and time, operation date",
        "CFOP, NCM, CST/CSOSN (tax codes)",
        "Description, quantity, unit, unit price",
        "Tax calculation base and amount for each of ICMS, IPI, PIS, COFINS, ISS as applicable",
        "Total invoice amount",
        "DANFE printout with QR code"
      ],
      "legal_basis": "Ajuste SINIEF 07/2005 (NF-e) + Lei Complementar 116/2003 (ISS / NFS-e) + Convênio ICMS 09/2009",
      "simplified_invoice_threshold": "Not applicable; NFC-e replaces simplified retail receipts",
      "e_invoicing_status": "Universal mandatory clearance: NF-e for goods since 2008, NFS-e for services rolled out by municipality (national standard NFS-e mandatory from 2023-09-01 for MEIs). Tax reform (EC 132/2023) introduces unified NFS-e from 2026.",
      "retention_period_years": 5,
      "source_url": "https://www.confaz.fazenda.gov.br/legislacao/ajustes/2005/aj_007_05",
      "source_name": "CONFAZ",
      "last_verified": "2026-05-27",
      "notes": "Brazil has the world's most fragmented invoicing rules: 27 states for ICMS (NF-e), 5,500+ municipalities for ISS (NFS-e)."
    },
    {
      "country_code": "IL",
      "country_name": "Israel",
      "mandatory_fields": [
        "The word 'חשבונית מס' (Tax Invoice) or 'חשבונית מס/קבלה' (Tax Invoice/Receipt)",
        "Sequential invoice number",
        "Issue date",
        "Seller name, address, Osek Murshe / VAT file number",
        "Buyer name, address, VAT number (B2B)",
        "Description, quantity, unit price",
        "Total before VAT, VAT amount, total payable",
        "Allocation number from the Tax Authority for invoices above the threshold (Israel Invoices system)"
      ],
      "legal_basis": "VAT Law 1975 + Income Tax Regulations (Bookkeeping) 1973 + Israel Invoices model",
      "simplified_invoice_threshold": "Cash-register receipt acceptable for B2C transactions below the VAT-invoice obligation",
      "e_invoicing_status": "Israel Invoices clearance model: allocation-number requirement phased in by invoice value. As of 2026-01-01 the threshold is ILS 10,000 (down from ILS 20,000 in 2025).",
      "retention_period_years": 7,
      "source_url": "https://www.gov.il/he/departments/legalInfo/value_added_tax_law_1975",
      "source_name": "Israel Tax Authority",
      "last_verified": "2026-05-27",
      "notes": "The clearance model targets fictitious-invoice fraud and is being lowered annually."
    }
  ]
}