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Federal Decree-Law No. 8 of 2017, Articles 65(5) and 70(4) (both added by Federal Decree-Law No. 16 of 2024) make a Registrant 'subject to the Electronic Invoicing System' issue and transmit Tax Invoices and Tax Credit Notes as Electronic Invoices and Electronic Credit Notes. Who is subject, and from when, is set by Ministerial Decision No. 243 of 2025 (the Electronic Invoicing System itself) and Ministerial Decision No. 244 of 2025 (its implementation timeline), read here from the Ministry of Finance's own UAE Electronic Invoicing Guidelines, Version 1.1 of 1 June 2026: a voluntary pilot and a general voluntary phase both open on 1 July 2026, and mandatory implementation is phased by the Person's annual revenue — by 1 January 2027 for a Person with revenue of AED 50,000,000 or more (Accredited Service Provider appointed by 31 July 2026), by 1 July 2027 for every other Person (Accredited Service Provider appointed by 31 March 2027), and by 1 October 2027 for a Government Entity (Accredited Service Provider appointed by 31 March 2027); a 24-month grace period from 1 January 2027 applies to transactions between members of the same VAT group. `mandatory_from` carries the earliest of these dates, 1 January 2027, the day the obligation first binds anyone; docs/international.md carries the rest of the calendar, which this field cannot hold on its own. The exchange is a 5-corner model the Guidelines call DCTCE (Decentralised Continuous Transaction Control and Exchange): the supplier's Accredited Service Provider (Corner 2) and the buyer's (Corner 3) exchange the Electronic Invoice over the OpenPeppol Interoperability Framework and each report the Tax Data to the Federal Tax Authority (Corner 5). Accreditation of a Service Provider is Ministerial Decision No. 64 of 2025, as amended by Ministerial Decision No. 56 of 2026; penalties for non-compliance are Cabinet Decision No. 106 of 2025. The format is PINT AE, the Peppol International invoicing specification localised for the UAE. A party's Participant Identifier on the network is ICD `0235` followed by its 10-digit Tax Identification Number (TIN), the first 10 digits of its 15-digit Tax Registration Number (TRN); `vat_scheme` is left empty because no separate ISO 6523 code is registered for the 15-digit TRN itself, which Article 59 of the Executive Regulation asks a Tax Invoice to print in full. PINT AE's own tax categories — Standard Rate, Exempt from VAT, Out of scope, Reverse Charge, Zero rated, Margin scheme — are a closed list of six the Guidelines print in full (section 10.5) and are not the UNCL5305 letters `vat_category` holds; each tax names the PINT AE category its treatment maps to in its own legal_reference.

None of the texts consulted (the Sales Tax Act 2006 and its amendments to 2024, the Tax Administration and Procedure Act 2018, the Department's FAQ and guides) imposes a structured electronic invoice or a clearance system: the FAQ describes an ABST invoice and an ABST receipt as documents with a list of required contents (questions 20 to 24). No Peppol authority or published profile was found, so `profile`, `party_scheme` and `vat_scheme` are null and `obligation` is `none`.

Angola has no Peppol authority, no published structured-invoice profile and no ISO 6523 scheme a party is addressed by, so `profile`, `party_scheme` and `vat_scheme` are null and `obligation` is `none`. What Angola has instead is a clearance-style system: Decreto Presidencial n.º 71/25, art. 16.º, makes electronic invoicing mandatory for taxpayers of the general and simplified VAT regimes; art. 17.º requires invoicing software validated or provided by the Administração Geral Tributária (AGT) that transmits each invoice to it in real time; art. 37.º phases the obligation in — large taxpayers and suppliers of the State first, from 1 January 2026, then every taxpayer subject to it, from 1 January 2027 as the tax administration announced. That is a real-time reporting of each invoice to the tax administration, not a peer-to-peer exchange between businesses in the sense `einvoicing.profile` describes. Ekwo does not connect to the AGT platform; the gap is recorded in docs/international.md and in this pack's README.

Für den Bund besteht die elektronische Rechnungslegung seit 1. Jänner 2014 verpflichtend (§ 5 IKT-Konsolidierungsgesetz, IKTKonG), in den Formaten ebInterface (nationales XML-Format) oder PEPPOL BIS, eingebracht über das Unternehmensserviceportal (USP) oder erechnung.gv.at; diese Pflicht bindet nur Lieferanten des Bundes und wird hier nicht als Landespflicht abgebildet. Eine allgemeine Pflicht zur elektronischen Rechnung zwischen Unternehmern besteht zum released_at dieses Packs nicht: die Reform ViDA (VAT in the Digital Age) der Europäischen Union sieht grenzüberschreitende digitale Meldepflichten erst ab Juli 2030 vor, ohne dass eine österreichische Umsetzung bereits veröffentlicht wäre. profile nennt das auf dem USP unterstützte PEPPOL-BIS-Billing-3.0-Profil, das dem semantischen Modell der EN 16931 entspricht; das nationale ebInterface-Format ist gleichwertig zulässig, aber nicht Teil dieses geschlossenen Vokabulars. vat_scheme 9915 ist die österreichische UID in der EAS-Liste. party_scheme bleibt leer: zwischen Unternehmen gibt es kein vorgeschriebenes Netz und keine einheitliche Adresskennung.

No Australian statute obliges a business to issue or to accept an electronic invoice from another business, so the obligation is `none` and mandatory_from is empty. Australia exchanges electronic invoices on the Peppol network, of which the ATO is the Australian Peppol Authority, under the PINT A-NZ Billing specification that Australia shares with New Zealand (customization urn:peppol:pint:billing-1@aunz-1). Towards the public sector the obligation is the buyer's: ATO, eInvoicing for government, records the 2022 mandate for non-corporate Commonwealth entities to be able to receive eInvoices and the policy, announced in the Budget 2024–25 and not yet enacted, making eInvoicing their default method with 30 % of invoices received by 1 July 2026; nothing in it binds a supplier. ATO, Tax invoices, accepts an eInvoice issued under the A-NZ specification with its mandatory data as a document intended to be a tax invoice. Both identifiers are the Australian Business Number, ISO 6523 ICD 0151 of the Peppol electronic address scheme list: an Australian business is addressed by its ABN, and the ABN is also the identifier under which it is registered for GST, a branch appending its three-digit branch number.

No Barbados text read for this pack obliges a business to issue or accept an electronic invoice: the Value Added Tax Regulations, 1996, reg. 2 list the particulars of a tax invoice without naming a platform, a format or a Peppol profile, and the Value Added Tax Act, Cap. 87, s. 7(7) only asks a registrant to issue a tax invoice to another registrant who requests one. No Peppol authority for Barbados was looked for. `profile`, `party_scheme` and `vat_scheme` are null: there is no domestic profile to name

No Bangladeshi statute obliges a business to exchange a structured electronic invoice with another business in the sense Ekwo's vocabulary gives the word: there is no Peppol authority, no published profile and no ISO 6523 scheme a party is addressed by, so `profile`, `party_scheme` and `vat_scheme` are null and `obligation` is `none`. What the National Board of Revenue has instead is the Electronic Fiscal Device (EFD) and Sales Data Controller (SDC) programme, which it has been rolling out to some twenty sectors, and the online VAT system (eVAT) at vat.gov.bd, where the Mushak 9.1 return is filed and the tax paid. A fiscal device that reports each sale to the administration is not a peer-to-peer exchange between two businesses; Ekwo does not connect to an EFD or SDC, and the gap is recorded in this pack's README and in docs/international.md. The extent of the deployment, sector by sector, is not in the texts this register holds.

Loi du 6 février 2024 modifiant le Code de la TVA, art. 53, § 2 — facturation électronique structurée entre assujettis établis en Belgique à partir du 1er janvier 2026

Към 25.09.2026 г. не е открито в нито един официален източник на НАП или на Министерството на финансите общо задължение за структурирана електронна фактура между регистрирани по ЗДДС лица; фактурирането по общия ред остава на хартиен носител или в свободен електронен формат със съгласие на получателя (чл. 114, ал. 9 ЗДДС). Отделно съществува задължение за е-репортинг чрез SAF-T (стандартен одиторски файл), въведено на етапи от 01.04.2026 г. за най-големите данъчно задължени лица по реда на § 17 от допълнителните разпоредби на ДОПК, различно от електронна фактура — виж README на пакета и раздел „From Bulgaria“ на docs/international.md. На 23.09.2026 г. Министерството на финансите публикува за обществено обсъждане проект за изменение на ЗДДС, предвиждащ задължителна структурирана електронна фактура между български предприятия от 01.01.2028 г., с проверка на всяка фактура от система на НАП преди издаването ѝ да се счита за завършено — този проект не е приет закон към датата на този пакет и не се моделира.

At the day this pack was released, no statute obliges a Bahraini business to exchange electronic invoices with another. The VAT General Guide, section 9.2.1, records only that 'a VAT registered person may issue and retain VAT Invoices, credit and debit notes and other documents that evidence his supply in an electronic form' without prior approval from the NBR once its own systems meet Articles 52 to 54 of the Executive Regulations — a permission to keep an invoice as a PDF, not a structured-format exchange or a clearance regime, and this pack's research found no NBR or LLOC text past that point naming a format, a network, a party identifier or an effective date. Public reporting from mid-2026 describes a nationwide business-to-business e-invoicing platform at the tender and procurement stage since 2022, with no technical specification or legislated date published; this pack's own research could not open a directly-fetchable primary NBR text confirming any of it, so nothing beyond the permission the General Guide itself states is carried here. docs/international.md records the gap.

No Bermuda statute read for this pack obliges a business to issue or accept an electronic invoice, and no Bermuda Peppol Authority turned up in a search of the OpenPeppol network on 10 October 2026 (peppol.org's own list of authorities was not opened). `profile`, `party_scheme` and `vat_scheme` are null: there is no domestic profile to name and no VAT identifier for a scheme to carry, since Bermuda levies no value added tax (PwC, Worldwide Tax Summaries, Bermuda, last reviewed 19 February 2026).

No text consulted obliges a business in Brunei Darussalam to issue or to accept an electronic invoice, and no Peppol Authority is listed for Brunei Darussalam (OpenPeppol, Peppol Authorities, consulted 2026-10-10; the list names Australia, Belgium, Denmark, England, Finland, France, Germany, Greece, Iceland, Ireland, Italy, Japan, Luxembourg, Malaysia, New Zealand, Nigeria, Norway, Oman, Poland, Portugal, Singapore, Slovakia, Sweden, Taiwan, the Netherlands and the United Arab Emirates). `profile`, `party_scheme` and `vat_scheme` are therefore null: there is no domestic profile to name and no VAT identifier for a scheme to carry, since Brunei Darussalam levies no value added tax. The duty that does exist is the one on printed, serially numbered receipts (Income Tax Act, Chapter 35, section 56A(1)(b)); the Revenue Division's Public Ruling PR No. 01/2021 accepts records kept electronically, but this research found no statement on e-invoicing as such, and absence from the sources consulted is not proof that none exists.

None of the texts consulted (the VAT Act and its amendments to 2025, the Department's guidance on invoices, sales receipts, credit notes and debit notes, its payment page) imposes a structured electronic invoice or a clearance system: a VAT invoice is a document with prescribed particulars (s. 54) and the return is filed online. No Peppol authority or published profile was found, so `profile`, `party_scheme` and `vat_scheme` are null and `obligation` is `none`.

No Bhutanese statute obliges a business to exchange a structured electronic invoice with another business in the sense Ekwo's vocabulary gives the word: there is no Peppol authority, no published profile and no scheme a party is addressed by, so `profile`, `party_scheme` and `vat_scheme` are null and `obligation` is `none`. Returns are filed online on RAMIS, which is a tax-administration portal and not an invoice exchange. If the Department publishes an e-invoicing rule, this field is where it goes.

Tax Administration Act, 2026, s. 15 — a taxpayer who supplies goods, renders services or receives payment for them shall issue an electronic invoice using an electronic billing system, and s. 59(8) and s. 60(4) of the Value Added Tax Act, 2026 say the same of a registered person's tax invoices, credit notes and debit notes; s. 100 of the Tax Administration Act fixes a penalty of P10 000 for each month of failure once the person is required to use the system. The system is a billing system approved by the Botswana Unified Revenue Service that reports to the administration, not a peer-to-peer exchange: Botswana has no Peppol authority, no published profile and no scheme a party is addressed by, so `profile`, `party_scheme` and `vat_scheme` are null and `obligation` is `none` in Ekwo's vocabulary. The date from which the system is binding is set by the Tax Administration Regulations, 2026 (reported by secondary commentary as nine months after commencement, around 1 April 2027), a text this pack could not open, so `mandatory_from` is null. The gap is recorded in this pack's README and the socle is not patched to fit it.

No statute of Canada, federal or provincial, obliges businesses to exchange electronic invoices between themselves, and no date has been set for one. There is therefore no national profile to declare. What the law says about the medium it says in section 2 of the Input Tax Credit Information (GST/HST) Regulations, and it says it the other way round: supporting documentation for an input tax credit already includes “any record contained in a computerized or electronic retrieval or data storage system”, so an electronic invoice has been good enough for thirty-five years and has never been compulsory. What is compulsory is the *return*: for reporting periods beginning on or after 1 January 2024 every GST/HST registrant other than a charity or a selected listed financial institution has to file electronically, and Revenu Québec requires the same of form FPZ-500 from the same date. Filing a return online is not issuing an electronic invoice, and the two are not run together here. A supplier to the federal government invoices through the CanadaBuys procurement system, which is procurement policy and reaches nobody else. `party_scheme` and `vat_scheme` are empty: nothing prescribes which of a Canadian party's several registration identifiers — the business number, the GST/HST account, the QST number — it would be addressed by on a network no statute names.

Am 22. September 2026 verpflichtet kein Bundesgesetz Unternehmen zum Austausch strukturierter elektronischer Rechnungen untereinander (B2B). Der Bund verlangt seit 2016 von seinen eigenen Lieferanten bei Aufträgen über CHF 5'000 eine elektronische Rechnung (B2G), was keine B2B-Pflicht begründet. Die von eCH veröffentlichten Standards — eCH-0069 (Inhaltsstandard swissDIGIN für elektronische Rechnungen) und eCH-0217 (Format für die elektronische Übermittlung der MWST-Abrechnung an das ESTV-Portal SuisseTax, keine Rechnungsnorm) — haben nach den eigenen Nutzungsbestimmungen von eCH ausdrücklich nur Empfehlungscharakter.

No statute obliges a Chinese business to exchange a structured invoice under EN 16931 or a Peppol profile with its trading partner: there is no Peppol Authority for China, and none of peppol-bis-3, factur-x-en16931, xrechnung or a PINT applies. This is a null answer to a European-shaped question and not a statement that China has no electronic invoicing — the opposite is true. 中华人民共和国增值税法第三十四条 requires invoices to be issued according to law and gives the electronic invoice the paper one's legal force; 国家税务总局公告2024年第11号 generalised the fully digitalised invoice (数电发票) from 1 December 2024: issued on the tax authority's own platform, numbered by it, capped by a monthly invoicing limit the authority grants, delivered to the buyer's tax digital account, and confirmed there by the buyer before its tax can be deducted. That is a real-time clearance model the pack format cannot express; see the README and docs/international.md, "From China".

Cabo Verde has no Peppol authority, no EN 16931 profile and no ISO 6523 scheme a party is addressed by, so `profile`, `party_scheme` and `vat_scheme` are null and `obligation` is `none`. What the country has is a clearance-style platform run by the tax administration: the e-Fatura issues electronic invoices and other tax-relevant documents (DFE) as XML with a digital signature and an authorisation of use granted by the tax administration in real time, and says taxpayers previously accredited by it must issue them. The accreditation schedule by taxpayer was not found on the pages read. Ekwo does not connect to the platform; the gap is in the README and in docs/international.md.

No enactment obliges a Cyprus business to issue a structured electronic invoice to another business today. Public bodies must be able to receive and process an EN 16931 invoice under Directive 2014/55/EU, transposed for central government from April 2019 and for sub-central contracting authorities from April 2020; that is an obligation on the public buyer's reception, not on a supplier's issuance, and the European Commission's own country page records that a wider B2B or B2C obligation is under discussion with no date fixed. No profile is declared for the same reason `packs/ie/` declares none where nothing is mandated: this pack was not able to confirm which profile, if any, Cyprus Peppol participants in fact exchange.

À la date released_at de ce pack, aucun texte n'impose l'échange d'une facture électronique structurée entre entreprises tchèques, ni en B2B ni en B2G au sens général. Ce que la loi impose est plus étroit : zákon č. 134/2016 Sb., o zadávání veřejných zakázek, § 221 et § 279 odst. 5 písm. a) — depuis le 1er avril 2019, les principaux pouvoirs adjudicateurs (dont l'État tchèque et la Česká národní banka) ne peuvent refuser une facture électronique conforme à la norme EN 16931-1:2017 dans le cadre d'un marché public ; c'est une obligation de réception pesant sur l'acheteur public, non une obligation d'émission pesant sur toute entreprise. Le format national ISDOC (XML, initié en 2008 par SPIS/ICT UNIE, dont la licence et la marque appartiennent depuis le 5 mai 2021 au Ministerstvo vnitra) est recommandé aux côtés d'EN 16931 pour ces marchés (usnesení vlády č. 347/2017), mais reste, comme EN 16931 lui-même ici, un format qu'aucune loi n'impose à une entreprise tchèque hors marché public. Voir docs/international.md, section « From Czechia », pour le paquet ViDA (adopté par le Conseil de l'Union le 11 mars 2025), dont le calendrier — 1er juillet 2030 pour les opérations intracommunautaires B2B, 1er janvier 2035 au plus tard pour l'harmonisation des systèmes domestiques — n'a encore fait l'objet d'aucun projet de loi tchèque de transposition à released_at.

UStG § 14 Abs. 1 Satz 3 und 6 und Abs. 2 Satz 2 Nr. 1 in der Fassung des Wachstumschancengesetzes — für eine Leistung zwischen im Inland ansässigen Unternehmern ist die Rechnung als elektronische Rechnung in einem strukturierten Format nach EN 16931 auszustellen; seit dem 1. Januar 2025 muss jeder inländische Unternehmer eine E-Rechnung empfangen können, wofür ein E-Mail-Postfach genügt (BMF-Schreiben vom 15. Oktober 2025). Die Pflicht zur Ausstellung folgt dem Übergangskalender des § 27 Abs. 38: bis 31. Dezember 2026 darf jeder Unternehmer noch Papier- oder andere elektronische Rechnungen ausstellen; bis 31. Dezember 2027 nur, wer im Vorjahr einen Gesamtumsatz nach § 19 Abs. 2 von nicht mehr als 800 000 Euro hatte, oder mit Zustimmung des Empfängers per EDI. Die Ausstellung ist damit ab 1. Januar 2027 für Unternehmer über 800 000 Euro und ab 1. Januar 2028 für alle Pflicht; mandatory_from trägt das Datum des Empfangs. Kleinbetragsrechnungen bis 250 Euro (UStDV § 33) und Rechnungen von Kleinunternehmern (§ 34a) dürfen immer als sonstige Rechnung übermittelt werden. Zulässig sind XRechnung (KoSIT) und das Profil EN 16931 von ZUGFeRD, das mit Factur-X übereinstimmt; das Profil xrechnung ist hier genannt, weil es die nationale Ausprägung ist. vat_scheme 9930 ist die deutsche USt-IdNr. in der EAS-Liste. party_scheme bleibt leer: zwischen Unternehmern gibt es kein vorgeschriebenes Netz und keine Adresskennung, und die Leitweg-ID (EAS 0204) adressiert nur öffentliche Auftraggeber.

Ingen dansk lov pålægger en virksomhed at udstede eller modtage en elektronisk faktura i samhandlen mellem virksomheder. Pligten, der findes, er rettet mod det offentlige alene: bekendtgørelse om elektronisk afregning med offentlige myndigheder (BEK nr. 206 af 11. marts 2011), udstedt i medfør af lov om offentlige betalinger m.v., pålægger offentlige myndigheder at modtage og en leverandør til det offentlige at sende fakturaen elektronisk gennem Nemhandel, i formatet OIOUBL eller — i praksis stadig hyppigere — Peppol BIS Billing 3.0 med den danske CIUS. Et forslag til en ny bekendtgørelse, der moderniserer reglerne uden at ændre denne afgrænsning, var i høring til den 3. november 2025. Da forpligtelsen kun retter sig mod det offentlige, sættes obligation til none og mandatory_from er tom. party_scheme og vat_scheme er begge 0184 (DK:CVR i EAS-listen): Danmark har intet selvstændigt momsnummer ud over CVR-nummeret — det danske momsregistreringsnummer er »DK« efterfulgt af CVR-nummerets otte cifre

No Dominican text read for this pack obliges a business to issue or accept an electronic invoice: the Value Added Tax Act, 2005, s. 29 asks for a tax invoice without naming a platform, a format or a Peppol profile. No Peppol authority for Dominica was looked for. `profile`, `party_scheme` and `vat_scheme` are null: there is no domestic profile to name

À la date de ce pack, aucun texte de portée générale n'oblige les entreprises algériennes à échanger des factures électroniques entre elles : le Code des taxes sur le chiffre d'affaires et le décret exécutif n° 05-468 du 10 décembre 2005 organisent la facture sur support ordinaire, et la Direction générale des impôts déploie des téléservices de déclaration et de paiement (Jibaya'tic) sans qu'un format ni une obligation de facturation électronique interentreprises n'aient été publiés et vérifiés cette session. Une facturation numérique existe déjà pour certains grands comptes et fournisseurs de l'État, sous des dispositifs particuliers que ce pack ne modélise pas faute de texte consolidé retrouvé.

Raamatupidamise seadus § 7¹ lõige 7, kehtiv alates 01.07.2025 — äriregistris e-arve vastuvõtjaks märgitud raamatupidamiskohustuslane võib nõuda müüjalt e-arve esitamist, ja e-arve eeldatakse nõuetekohaseks, kui see vastab Euroopa standardile EN 16931-1; pooled võivad kokku leppida muu standardi kasutamises. Seadus ei kehtesta üldist e-arve kohustust ega ühtki tähtpäeva, mistõttu mandatory_from on tühi. Deklareeritud profiil peppol-bis-3 on EN 16931-1 kitsendus, mida Eesti operaatorid tegelikkuses vahetavad; see ei ole seadusest tulenev nõue. Riigisisene standard EVS 923 kaotas õigusliku aluse 01.07.2025, kui rahandusministri määrus „Masintöödeldava algdokumendi juhendi kehtestamine“ kehtetuks tunnistati.

Ley 18/2022, art. 12, que modifica el art. 2 bis de la Ley 56/2007, y Real Decreto 238/2026, en vigor desde el 20 de abril de 2026 — factura electrónica obligatoria entre empresarios y profesionales, ajustada al modelo semántico EN 16931 en sintaxis UBL (la de referencia de la solución pública), CII, EDIFACT o Facturae (art. 12 del real decreto). La obligación empieza doce meses después de la entrada en vigor de la orden ministerial que desarrolla la solución pública de facturación electrónica para quien superó 8 millones de euros de volumen de operaciones el año anterior, y veinticuatro meses después para los demás (disposición final cuarta). Esa orden es la Orden HAC/1028/2026, de 2 de octubre, que regula la solución pública de facturación electrónica en sintaxis UBL sobre el modelo EN 16931 (BOE núm. 247, de 5 de octubre de 2026), en vigor el 6 de octubre de 2026: la obligación empieza el 6 de octubre de 2027 para quien superó los 8 millones y el 6 de octubre de 2028 para los demás. mandatory_from lleva la primera fecha, como hace el pack francés con sus dos oleadas. El perfil aeat-ubl nombra la factura UBL de la solución pública (anexo I de la orden); ninguna pieza de packages/formats la escribe todavía, y el núcleo lo dice por su nombre (format_without_brick) en lugar de escribir otra cosa en su lugar, como ocurre con ksef-fa3 en el pack polaco. El esquema 9920 (Agencia Española de Administración Tributaria) identifica el NIF, que en España es a la vez el identificador de la empresa y el de IVA. SII (Real Decreto 596/2016) y VERI*FACTU (Real Decreto 1007/2023) son obligaciones de registro y remisión de facturas, no un formato de factura: véase el README

Ethiopia has no structured-invoice exchange format (no UBL, CII, Peppol or EN 16931 profile has been published) and no ISO 6523 party scheme, so `profile`, `party_scheme` and `vat_scheme` are null. What exists is a clearance model: Electronic Invoicing System Administration Directive No. 1142/2026 (9 June 2026) requires an invoice to be registered in real time on the Ministry of Revenues platform, which returns an Invoice Registration Number (receipts: a Receipt Reference Number) and a QR code, and the Tax Administration Amendment Proclamation No. 1434/2026 (in force 30 July 2026) raises the penalties. The directive is in force but no nationwide go-live date, rollout schedule or grace period had been published on 9 October 2026, and fiscal cash registers remain in use; `obligation` is therefore `none` until the Ministry activates taxpayers, and the clearance itself is outside the core. The gap is recorded in docs/international.md and in this pack's README.

Laki hankintayksiköiden ja elinkeinonharjoittajien sähköisestä laskutuksesta 241/2019, 3 § — hankintayksikön on otettava vastaan ja käsiteltävä sähköinen lasku, joka perustuu lain 1397/2016, 1398/2016 tai 1531/2011 mukaiseen hankintaan; voimaan keskushallinnon hankintayksiköille ja yhteishankintayksiköille 1.4.2019, muille hankintayksiköille 1.4.2020 (5 §). 4 § — hankintayksiköllä ja elinkeinonharjoittajalla on oikeus saada pyynnöstä lasku toiselta hankintayksiköltä tai elinkeinonharjoittajalta sähköisenä laskuna, sovellettavissa 1.4.2020 alkaen (5 §): tämä on suomalainen kansallinen laajennus direktiivin 2014/55/EU vähimmäisvaatimukseen (joka koskee vain julkisia hankintayksiköitä ostajana), ei yleinen velvollisuus jokaiselle yritykselle. Laki ei nimeä yksittäistä syntaksia, vaan viittaa eurooppalaiseen standardiin EN 16931 ja komission julkaisemiin syntakseihin: käytännössä Peppol BIS Billing 3.0, Finvoice 3.0 (Finanssiala ry) ja TEAPPSXML 3.0 täyttävät kaikki tämän vaatimuksen rinnakkain, eikä mikään niistä ole ilmoitettu vanhentuneeksi. party_scheme 0216 (OVT-koodi) on Peppolin nykyinen suomalainen osoiteskeema; erillistä ICD-koodia suomalaiselle arvonlisäverotunnisteelle ei Peppolin skeemaluettelossa ole (vat_scheme jää tyhjäksi).

No structured e-invoice standard, Peppol profile or clearance system of FRCS was found in the texts read; returns are filed and paid on the TPOS portal, which does not take invoices. `obligation` is `none` for want of a text, not on a finding that none exists.

Ordonnance n° 2021-1190 du 15 septembre 2021, modifiée par la loi de finances pour 2024, art. 91 — réception obligatoire par toutes les entreprises au 1er septembre 2026 ; émission au 1er septembre 2026 pour les grandes entreprises et les entreprises de taille intermédiaire, au 1er septembre 2027 pour les petites et moyennes entreprises et les microentreprises. Le schéma de partie déclaré est le SIRET (0009), identifiant porté par les factures et par Chorus Pro ; le SIREN (0002) désigne la même entreprise sans son établissement

No United Kingdom statute obliges anybody to issue or receive an electronic invoice, and no date has been set in law. The consultation response of 26 November 2025 records the decision announced at Budget 2025 to make e-invoicing mandatory for all VAT invoices from 2029, on a decentralised four-corner model aligned with Peppol and with EN 16931 as the standard, and says an implementation roadmap will be published at Budget 2026; nothing has been legislated, so mandatory_from is empty rather than a date this pack invented. The profile declared here is what United Kingdom Peppol participants actually exchange and is not a legal requirement. The two identifiers are ISO 6523 codes of the Peppol electronic address scheme list: 0088 is the Global Location Number, under which British parties are commonly addressed, because that list carries no code for a Companies House registration number; 9932 is the United Kingdom VAT number.

No Grenadian text read for this pack obliges a business to issue or accept an electronic invoice: the Value Added Tax Act, Cap. 333A, s. 37 asks for a VAT invoice without naming a platform, a format or a Peppol profile. No Peppol authority for Grenada was looked for. `profile`, `party_scheme` and `vat_scheme` are null: there is no domestic profile to name

No Guernsey statute was found that obliges a business to issue or accept an electronic invoice, and no Peppol Authority is listed for Guernsey (OpenPeppol list of Peppol Authorities, not re-opened for this pack: the absence is as of the author's knowledge and must be re-checked). `profile`, `party_scheme` and `vat_scheme` are null: there is no domestic profile to name and no VAT identifier for a scheme to carry, since Guernsey levies no value added tax or goods and services tax today (States of Guernsey Revenue Service and PwC worldwide tax summaries, consulted 2026-10-10).

No Ghanaian statute obliges a business to exchange a structured electronic invoice with another business in the sense Ekwo's vocabulary gives the word — there is no Ghanaian Peppol authority, no published profile and no ISO 6523 scheme a party is addressed by, so `profile`, `party_scheme` and `vat_scheme` are null and `obligation` is `none`. What Ghana has instead is a clearance system: Value Added Tax Act, 2025 (Act 1151), s. 43(2) requires a taxable person to issue a tax invoice through a Certified Invoicing System and to integrate it into the invoicing system of the Commissioner-General; s. 43(3) lets the Commissioner-General access it; s. 43(10) requires the taxable person to report within twenty-four hours a system that goes offline; s. 66(2) penalises failing to issue through it or to integrate it; s. 72 defines a tax invoice as an electronic invoice issued through a Certified Invoicing System or any other invoice the Commissioner-General approves. GRA's E-VAT signs each invoice with the Commissioner-General's signature, a QR code and a time stamp. That is a real-time validation of an invoice with the tax administration, not a peer-to-peer exchange between two businesses in the sense `einvoicing.profile` describes; Ekwo does not connect to E-VAT, and the gap is recorded in docs/international.md and in this pack's README.

No Gambian text this pack could open obliges a business to exchange a structured electronic invoice: the GRA brochure speaks only of VAT-inclusive invoices and receipts (§ 7), and the Authority's online-services page names no e-invoicing or clearance system. `profile`, `party_scheme` and `vat_scheme` are null and `obligation` is `none`. The absence of a source is not proof that none exists; it is recorded in this pack's README.

No Guyanese text read for this pack obliges a business to issue or accept an electronic invoice: the Value-Added Tax Act 2005, s. 28 asks for a tax invoice without naming a platform, a format or a Peppol profile. The Authority's Optimal service takes the return online, which is a filing channel and not an invoice format. No Peppol authority for Guyana was looked for. `profile`, `party_scheme` and `vat_scheme` are null: there is no domestic profile to name

No Hong Kong statute obliges a business to issue or to accept an electronic invoice, and no Peppol Authority is listed for Hong Kong (OpenPeppol, list of Peppol Authorities, consulted 2026-09-21): unlike Singapore's InvoiceNow or Australia and New Zealand's PINT A-NZ, Hong Kong has not joined the network. `profile`, `party_scheme` and `vat_scheme` are therefore null and not merely unresearched: there is no domestic profile to name and no VAT identifier for a scheme to carry, since Hong Kong levies no value added tax and a party is addressed, where it is addressed at all, by its Business Registration Number under the Business Registration Ordinance (Cap. 310) — a number this pack's chart carries as an invoice mention and not as an e-invoicing party scheme, which is a different claim from the one a Peppol pack makes.

A 9 de octubre de 2026 ninguna ley ni acuerdo del Servicio de Administración de Rentas (SAR) obliga a los contribuyentes hondureños a emitir facturas electrónicas estructuradas ni a someterlas a una validación previa del SAR. El régimen vigente es el de facturación del Acuerdo 481-2017 (reformado por los Acuerdos 609-2017, 725-2018 y 817-2018): todo contribuyente que transfiera bienes o preste servicios emite un comprobante fiscal impreso por una imprenta autorizada o producido por un sistema de autoimpresor registrado ante el SAR, con un Código de Autorización de Impresión (CAI) asignado a cada rango. La factura generada por un autoimpresor puede ser digital, pero es una variante del mismo régimen de rangos CAI y no un intercambio de documentos estructurados entre las partes; el SAR no ha publicado un perfil ni una fecha de obligatoriedad. La página de facturación del SAR y sus comunicados de 2026 siguen hablando de impresión por imprenta y autoimpresor. profile y mandatory_from quedan vacíos; el Número de Registro Tributario Nacional (RTN) identifica al emisor y al receptor y no tiene un código ISO 6523 propio, de modo que party_scheme y vat_scheme quedan vacíos

Zakon o fiskalizaciji (NN 89/25) čl. 33.-57., na snazi od 1. siječnja 2026. — svaki obveznik fiskalizacije s poslovnim nastanom u Republici Hrvatskoj mora od tog dana izdavati i zaprimati eRačune u transakcijama s drugim obveznicima fiskalizacije (B2B); tuzemni eRačun se razmjenjuje preko ovlaštenog informacijskog posrednika ili pristupne točke, u formatu UBL 2.1 s hrvatskim CIUS proširenjem HR-EXT nad Peppol BIS Billing 3.0, koji je semantički model EN 16931. mandatory_from nosi datum koji obvezuje sve odjednom — obveza zaprimanja vrijedi od 1. siječnja 2026. i za obveznike PDV-a i za one koji nisu, dok obveza izdavanja za neobveznike PDV-a počinje tek 1. siječnja 2027. i nije ovdje posebno modelirana. Prema Zakonu o elektroničkom izdavanju računa u javnoj nabavi (NN 94/18), obveza zaprimanja eRačuna u javnoj nabavi (B2G) postoji već od 1. prosinca 2018., a obveza izdavanja od 1. srpnja 2019., preko središnje platforme FINA-e; ta starija obveza ne mijenja gornju riječ jer B2B obveza od 2026. postoji za sve. profile imenuje temeljni europski format; hrvatsko CIUS proširenje HR-EXT i sama razmjena preko informacijskog posrednika/FINA-e nisu ovim pack-om modelirani — vidi docs/international.md, odjeljak "From Croatia".

E pack released_at napján egyetlen jogszabály sem kötelezi a vállalkozásokat arra, hogy egymás között az EN 16931 szemantikai adatmodelljére épülő strukturált elektronikus számlát (Peppol, Factur-X, XRechnung, egy PINT) váltsanak — a papír- vagy PDF-számla önmagában továbbra is érvényes. Ami kötelező, egy harmadik, e mezők egyikével sem leírható alak: az Áfa tv. 10. számú melléklete és a 158/A. §, valamint a 169–172. és 176. § szerinti adattartalom alapján minden, az Áfa tv. hatálya alá tartozó számláról — 2021. január 4-től a vevő adóalanyiságától és honosságától függetlenül — valós idejű adatszolgáltatást kell teljesíteni a NAV Online Számla rendszere felé: számlázó programmal kiállított számla esetén azonnal, XML-ben, emberi beavatkozás nélkül; kézi számla esetén a kibocsátás napját követő naptári napon (ha az áthárított adó eléri az 500 000 forintot) vagy négy naptári napon belül (egyéb esetben). Ez nem az EN 16931 modelljére épülő partnerek közötti csere (profile ezt írná le) és nem is a felek közötti számlaváltást helyettesítő állami clearance (mint Lengyelország KSeF-je vagy Olaszország SdI-je, ahol a számla csak a rendszeren áthaladva minősül kibocsátottnak/kézbesítettnek): a számla a felek között a megszokott módon jön létre és érvényes, a NAV csak annak adatait kapja meg, utólag, valós időben, ellenőrzési célból. A magnak nincs mezője erre a harmadik alakra — lásd docs/international.md, „From Hungary” szakasz. vat_scheme 9910 a magyar áfaalany-azonosító az EAS listán; party_scheme üresen marad, mert a cégjegyzékszámhoz nem található ISO 6523-kód, és vállalkozások között nincs kötelező hálózat vagy egységes címzési séma.