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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.

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.

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 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".

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

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.

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).

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 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 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.

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.

No Irish enactment obliges a business to issue an electronic invoice to another business today, so mandatory_from is empty. Value-Added Tax Consolidation Act 2010, s. 66(2) — an electronic invoice counts as issued only where issuer and recipient have agreed to it beforehand. The European Union (Electronic Invoicing in Public Procurement) Regulations 2019, reg. 4, oblige a contracting authority — a sub-central one from 18 April 2020 (reg. 3(6)) — to receive and process an electronic invoice that complies with EN 16931, which is an obligation of the public buyer and not of the supplier. Revenue has announced a phased mandate — VAT-registered large corporates to issue e-invoices and report domestic B2B transactions from November 2028, businesses trading cross-border in the Union from November 2029, the ViDA requirements from July 2030, and every business able to receive structured e-invoices from the first phase — but none of it is enacted yet, so no date is written here. The profile declared is what Irish Peppol participants 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, because that list carries no code for a CRO company number; 9935 is the Ireland VAT number.

No statute this pack's research found obliges an Israeli business to exchange a structured electronic invoice — a Peppol-style document a buyer's software can read — with another business. What the Economic Efficiency Law (Legislative Amendments to Achieve the Budget Targets for the 2023 and 2024 Budget Years), 5783-2023 requires instead, from 1 January 2024, is a real-time control of a different shape: a seller who wants a buyer to be able to deduct the input tax of a tax invoice above a declining threshold must first request an 'allocation number' (מספר הקצאה) from the Tax Authority's own system for that specific invoice, and print it on the document — the threshold itself falling from NIS 25,000 in May 2024 to NIS 20,000 from 1 January 2025, NIS 10,000 from 1 January 2026 and NIS 5,000 from 1 June 2026. The invoice a buyer receives is not itself required to be a structured document of any named format; the control is an authorisation number requested and returned over the Tax Authority's own API before or when the invoice is issued, closer to a real-time clearance model than to a Peppol exchange. This pack format has a field for the profile of a structured invoice exchanged between two parties and none for a clearance control of this shape, so `profile` and `mandatory_from` stay empty rather than naming something this is not; the allocation-number regime itself is documented in this pack's README and in docs/international.md under "Israel", and is not patched into the schema.

Þann 25. september 2026 skyldar engin almenn löggjöf fyrirtæki til að skiptast á rafrænum reikningum sín á milli (B2B). Reglugerð nr. 44/2019 um rafræna reikninga vegna opinberra samninga skyldar aðeins kaupendur í opinberum innkaupum (4. gr.) — ríkisaðila frá 18. apríl 2019, sveitarfélög og opinber fyrirtæki frá 18. apríl 2020 — til að taka á móti og vinna úr rafrænum reikningum sem uppfylla evrópska staðalinn EN 16931, útfærðan með tækniforskriftinni TS236:2017. Reglugerðin leggur enga skyldu á seljanda til að gefa út slíkan reikning; í reynd verður birgir opinbers aðila þó að nota Peppol-netið til að fá reikninga sína samþykkta, og Fjársýsla ríkisins er tilnefndur Peppol-yfirvald (Peppol Authority) Íslands.

No Japanese statute obliges a business to issue or accept an electronic invoice. 消費税法 art. 57-4(5) lets a qualified invoice issuer provide the particulars of a qualified invoice as an electromagnetic record instead of paper, which is what a Peppol invoice is. The Digital Agency is the Japan Peppol Authority and maintains JP PINT, the Japanese specification of the Peppol International model (Peppol BIS Standard Invoice JP PINT 1.1.3, customization urn:peppol:pint:billing-1@jp-1). Its tax categories are S (standard), AA (lower rate), E, G and O. A party is addressed by its 法人番号 (corporate number, EAS 0188), as the JP PINT examples show, and the seller's tax registration identifier is the registration number of the qualified invoice issuer (EAS 0221), which the NTA's register publishes as T followed by thirteen digits. JP PINT asks the tax per rate to be rounded to the yen, between the floor and the ceiling, and leaves the direction to the issuer.

No Kenyan statute obliges a business to exchange a structured electronic invoice with another business, or to accept one, in the sense Ekwo's vocabulary gives the word — there is no Kenyan Peppol authority, no published profile and no ISO 6523 scheme a party is addressed by, so `profile`, `party_scheme` and `vat_scheme` are all null and `obligation` is `none`. What Kenya has instead is eTIMS, a clearance system: Tax Procedures Act, s. 23A(1) lets the Commissioner establish an electronic system for the issue of tax invoices and the keeping of stock records; s. 23A(2), as amended by the Finance Act, 2023 (Act No. 4 of 2023, s. 52) and the Tax Laws (Amendment) Act, 2024 (Act No. 21 of 2024, s. 3), requires every person carrying on business to issue an electronic tax invoice through that system and to maintain its stock records in it; s. 23A(2A) lists the fields such an invoice carries; s. 23A(3A) excuses the purchaser from a small business or small-scale farmer under KES 5,000,000 of annual turnover from generating one themselves. The Value Added Tax (Electronic Tax Invoice) Regulations, 2020 (Legal Notice No. 189 of 2020) rolled the requirement out to VAT-registered persons from 1 August 2021; the Finance Act, 2023 extended it to every business from 1 September 2023 and, from 1 January 2024, disallows an expense for income tax purposes when it is not backed by an eTIMS invoice. This is a real-time validation of an invoice already issued to a Kenyan buyer or kept on the seller's own stock records — a clearance with the tax administration through an ETR device, the OSCU or VSCU software, or the free eTIMS Lite web and USSD channels — and not a peer-to-peer exchange of a structured document between two businesses in the sense `einvoicing.profile` describes; the gap is recorded in docs/international.md and in this pack's README, and the socle is not patched to fit it.

Viešųjų pirkimų įstatymo 22 straipsnio 3 dalis ir Finansinės apskaitos įstatymo 6 straipsnio 4 dalis — perkančiosioms organizacijoms vykdant pirkimo sutartis privaloma priimti ir apdoroti elektronines sąskaitas faktūras, atitinkančias Europos elektroninių sąskaitų faktūrų standartą (EN 16931), teikiamas per informacinę sistemą „E. sąskaita“ (nuo 2024-09-01 pakeistą SABIS platforma), o standarto neatitinkančias elektronines sąskaitas — tik per šią sistemą. Tai yra pareiga viešojo pirkimo tiekėjui, o ne bendra pareiga tarp dviejų įmonių, todėl obligation lieka none: jokio bendro B2B mandato Lietuvoje šio pako rengimo dieną (2026-09-25) nerasta nei įstatyme, nei paskelbtame teisės akto projekte. profile peppol-bis-3 aprašo formatą, kuriuo SABIS faktiškai keičiasi sąskaitomis (Peppol BIS Billing 3.0, atitinkantis EN 16931), o ne bendrą įmonių tarpusavio pareigą. party_scheme ir vat_scheme lieka tušti: šio pako rengimo metu nepatvirtinta, kad SABIS naudoja ISO 6523 keturženklį schemos identifikatorių Peppol tinkle analogišką Estijos ar Lenkijos pakams — žr. docs/international.md, skiltis „From Lithuania“.

Loi du 16 mai 2019 relative à la facturation électronique dans le cadre des marchés publics et des contrats de concession, modifiée par la loi du 13 décembre 2021 — les organismes publics reçoivent des factures électroniques conformes à la norme EN 16931 par le réseau Peppol depuis le 18 mai 2019 ; l'obligation d'émettre pèse sur les grandes entreprises depuis le 18 mai 2022, sur les entreprises moyennes depuis le 18 octobre 2022 et sur les petites entreprises et les entreprises nouvelles depuis le 18 mars 2023, date retenue ici parce qu'elle est celle à partir de laquelle l'obligation ne dépend plus de la taille. Le schéma déclaré est le numéro d'identification à la TVA luxembourgeois (ICD 9938, « LU:VAT »), seul identifiant que ce schéma Peppol couvre ; un opérateur luxembourgeois peut aussi être adressé par son matricule à onze chiffres du répertoire des personnes morales, qui relève d'un autre schéma

Grāmatvedības likuma 11. panta četrpadsmitā daļa — attaisnojuma dokumentu, kuru uzņēmums izsniedz citam Latvijas Republikā reģistrētam uzņēmumam samaksāšanai, noformē kā strukturētu elektronisko rēķinu atbilstoši standartam LVS EN 16931-1:2017. Pārejas noteikumu 8. punkts (05.06.2025. likuma redakcijā) atliek šo pienākumu darījumiem starp uzņēmumiem, kas nav budžeta iestādes, līdz 2028. gada 1. janvārim (sākotnēji plānotā 2026. gada 1. janvāra vietā). Attiecībā uz rēķiniem budžeta iestādēm pienākums jau piemērojams kopš 2025. gada 1. janvāra, ar pārejas periodu līdz 2026. gada 1. janvārim līgumiem, kas noslēgti līdz 2024. gada 31. decembrim (pārejas noteikumu 9. punkts); strukturēto rēķinu datu nodošana Valsts ieņēmumu dienestam sākas 2026. gada 1. janvārī budžeta iestāžu darījumiem un 2028. gada 1. janvārī pārējiem uzņēmumiem (pārejas noteikumu 10. punkts). Likums neparedz vienotu tīklu; rēķinu var nosūtīt caur e-adresi vai jebkuru Peppol pieejas punktu. Šis pakas modelis izmanto peppol-bis-3 profilu, jo tas ir standarts LVS EN 16931-1:2017 atbilstošs sintakses profils, ko faktiski izmanto e-adreses un komerciālo Peppol operatoru starpā (sk. docs/international.md par to, ka likums pats neuzspiež konkrētu sintaksi).

Le principe d'une obligation de facturation électronique existe dans la loi, à l'art. 145-IX du Code général des impôts (introduit par la loi de finances pour 2018 et dont l'entrée en application a été accélérée par la loi de finances pour 2024) : le contribuable doit se doter d'un système informatique de facturation répondant à des critères techniques fixés par l'administration, selon des modalités renvoyées à un décret d'application. Aucun décret d'application n'était publié au Bulletin officiel à la date de ce pack — la presse professionnelle rapportait, en avril 2026, un avant-projet transmis au secrétariat général du gouvernement et un déploiement par vagues annoncé par la Direction générale des Impôts en commençant par les grandes entreprises en B2B, sans date ni seuil de chiffre d'affaires officialisés, ni format technique arrêté par un texte publié. Le pack laisse donc `obligation` à `none` et le reste du bloc vide plutôt que d'anticiper un décret non publié : voir la section « From Morocco » de docs/international.md.

Crna Gora ne nameće razmjenu strukturiranih elektronskih faktura između preduzeća izgrađenih na semantičkom modelu EN 16931 (Peppol BIS, Factur-X, XRechnung, PINT); nijedan propis to ne zahtijeva na dan izdavanja ovog paketa (`released_at`), pa je `obligation` postavljeno na `none`, a ne na `on_request`. Crna Gora umjesto toga poznaje fiskalizaciju prometa: Zakon o fiskalizaciji u prometu proizvoda i usluga ("Sl. list CG", br. 046/19, 073/19, 080/20, 008/21) nameće poreskom obvezniku da podatke o prometu proizvoda i usluga i fiskalne račune dostavlja Poreskoj upravi u realnom vremenu preko fiskalne službe (obavezno od 01.06.2021 za obveznike koji naplaćuju gotovinom ili platnim karticama). To je izvještavanje državnog servera o pojedinačnom računu u trenutku izdavanja (clearance), a ne razmjena strukturiranog dokumenta između prodavca i kupca — socle ovog izdanja Ekwo OS-a nema modul za fiskalizaciju u realnom vremenu prema državnom serveru; vidjeti README.md i docs/international.md, odjeljak «From Montenegro».

Законот за данокот на додадена вредност уредува само електронска фактура издадена со согласност на примателот (член 53-б), а не пропишува задолжителна општа е-фактура помеѓу деловни субјекти. УЈП соопшти дека нов систем за е-фактура влегува во фаза на тестирање преку АПИ врска од 1 јануари 2026 година, со спецификации за интеграција што сè уште се објавуваат; на датумот на издавање на овој пакет не е потврден пропис од Службен весник со кој задолжителноста и датумот се утврдени со закон — извештаите на консултантски страници за задолжителност од 1 октомври 2026 не се потврдени со официјален текст. `obligation` затоа е „none“, наместо „mandatory“ со непроверен датум; видете README.md и docs/international.md, делот „From North Macedonia“.

No Maltese statute obliges a business to issue a structured electronic invoice to another business today, so `obligation` is `none` and `mandatory_from` is empty. A contracting authority must be able to receive and process an EN 16931 invoice under the European Union (public procurement) electronic invoicing rules; that is an obligation of the public buyer, not of the supplier, and this pack carries no separate field for it. The EU's VAT in the Digital Age package will require structured, EN 16931-based invoicing for intra-Union cross-border business-to-business supplies from 1 July 2030, and Malta's own tax administration has signalled work on a national e-invoicing and digital reporting regime ahead of that date, but at the day this pack was released no Maltese legal notice had set a date or a mandatory profile. The profile declared is Peppol BIS Billing 3.0, which is what Peppol participants in Malta exchange today, 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, because that list carries no code for a Malta Business Registry company number; 9943 is the Malta VAT number.

Income Tax Act 1967, section 82C imposes a duty to issue an electronic invoice for a transaction in respect of goods sold or services performed, phased in by the Minister; the Income Tax (Issuance of Electronic Invoice) Rules 2024 [P.U. (A) 265/2024] set the particulars, in force 1 October 2024. LHDNM phased the duty by annual turnover or revenue: 1 August 2024 above RM100 million, 1 January 2025 above RM25 million, 1 July 2025 above RM5 million and 1 January 2026 above RM1 million: `mandatory_from` states the first of these, the day the duty first bound any taxpayer. The exemption threshold below which a taxpayer need not comply has since been raised in stages — to RM1,000,000 in December 2025 and to RM3,000,000 by the e-Invoice General Guideline, version 4.8 of 30 August 2026 — which this pack's `released_at` falls after, so a large share of Malaysian companies are, at that date, not yet bound by a duty the statute still imposes on the rest; docs/international.md records that the format has no field for a turnover-dependent exemption threshold that moves by administrative guideline rather than by a dated rule. The profile is PINT MY, built on UBL 2.1 in the same shape as the MyInvois JSON/XML particulars; a taxpayer submitting through a Peppol access point rather than the MyInvois Portal or API directly still submits to LHDNM's MyInvois system for validation, which is a **pre-issuance clearance**: the invoice is not legally the taxpayer's until LHDNM returns a Unique Identifier Number and a QR code, ordinarily before it reaches the buyer. Ekwo has no document status for a step that happens between posting and delivery and waits on an external answer; docs/international.md records that gap under "From Malaysia", and this pack does not attempt to model the UIN, the QR code or the 72-hour rejection window. The party scheme, 0230, is the SSM registration number, the identifier PINT MY and the MyInvois particulars both use; `vat_scheme` is empty, as it is for every pack of a country that levies no value added tax: Malaysia's Tax Identification Number (Nombor Pengenalan Cukai, TIN) is a LHDNM identifier with no ISO 6523 scheme of its own found this session.

Aanbestedingsbesluit, art. 6, lid 1, ingevoegd bij Stb. 2018, 321 en in werking op 18 april 2019 — aanbestedende diensten en speciale-sectorbedrijven ontvangen en verwerken elektronische facturen die voldoen aan de Europese norm EN 16931 (richtlijn 2014/55/EU). Dat is een plicht om te ONTVANGEN; Nederland legt geen plicht op om elektronisch te factureren, noch aan de overheid (B2G) noch tussen ondernemingen (B2B): Wet op de omzetbelasting 1968, art. 35b, lid 1 — elektronische facturering wordt toegepast behoudens aanvaarding door de afnemer. Er is daarom geen mandatory_from. Het profiel is Peppol BIS Billing 3.0, dat de Nederlandse regels bevat; het partijschema is het KVK-nummer (EAS 0106), het btw-schema het Nederlandse btw-nummer (EAS 9944). Een overheidsorganisatie wordt op Peppol ook vaak met haar OIN (EAS 0190) geadresseerd

Den 25. september 2026 pålegger ingen lov næringsdrivende å utveksle strukturerte elektroniske fakturaer seg imellom (B2B). Forskrift om elektronisk faktura i offentlige anskaffelser (FOR-2019-04-01-444), gitt med hjemmel i anskaffelsesloven § 16 tredje ledd og i kraft fra 2. april 2019, pålegger derimot at fakturaer til offentlige oppdragsgivere sendes som EHF-faktura eller PEPPOL BIS Billing versjon 3.0 eller nyere (§ 4) — en B2G-plikt som ikke endrer B2B-svaret. Organisasjonsnummeret fra Enhetsregisteret (ICD 0192, utstedt av Brønnøysundregistrene) identifiserer både parten og, sammen med suffikset «MVA», dens merverdiavgiftsregistrering: Norge har intet eget registreringsnummer for merverdiavgift atskilt fra organisasjonsnummeret, til forskjell fra land med to identifikatorer.

No New Zealand 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. New Zealand exchanges electronic invoices on the Peppol network under the PINT A-NZ Billing specification it shares with Australia (customization urn:peppol:pint:billing-1@aunz-1); the New Zealand Peppol Authority function sits with MBIE. Government agencies have been encouraged onto eInvoicing since 2019 by policy rather than by statute, and central government suppliers are increasingly asked to send them, which binds no supplier by itself. A New Zealand party is addressed on the network by its NZBN and taxed on its IRD/GST number; this pack leaves party_scheme and vat_scheme null because the ISO 6523 ICD code the New Zealand Business Number carries on the Peppol network could not be confirmed against an open official register in this session — see the note in README.md, and treat the value as unverified until a reviewer supplies it.

At released_at no statute obliges an Omani taxable person to exchange electronic invoices: the Tax Authority's own Fawtara FAQ, updated 30 June 2026, answers 'Are there released or upcoming regulations for e-invoicing compliance?' with 'Regulation for e-invoicing will be released in due time' — the executive legislation the FAQ elsewhere calls 'the upcoming legislation' has not been issued. What exists instead is a project, not yet a law: the Tax Authority became an OpenPeppol Authority and published the PINT OM technical specification (Billing and Self-Billing) in 2026, built on a five-corner Peppol model in which an accredited Service Provider (Corner 2 or 3) validates and exchanges the structured invoice and reports tax data to the Authority (Corner 5); the FAQ's own timeline answer is narrower than the four-phase calendar this pack's research found repeated on unofficial tax-technology sites, and this pack does not carry a date no official text confirms: 'The first rollout is in August 2026. Subsequent rollouts will follow according to the timeline that will be prescribed in the legislation.' That first rollout is a named, individually-notified group of about 100 large taxpayers, checked one VATIN at a time at the Authority's own 'rollout-checking' service — not a rule reaching every registrant, which is why `obligation` is `none` and not `mandatory` with a date this pack cannot cite. No brick of packages/formats writes PINT OM (a UBL 2.1 profile derived from Peppol BIS Billing 3.0 with an Oman-specific data dictionary) or talks to an Accredited Service Provider, so the four fields above would describe a capability this pack does not have even for the taxpayers already onboarded. The Peppol participant identifier scheme list carries one Omani entry, ICD 0248, 'Oman Value Added Tax Identification Number (VATIN)' — the figure a party would be addressed by if this pack modelled the network — named here and not in `party_scheme` or `vat_scheme` because nothing yet obliges its use. docs/international.md carries the rest of what the core cannot say about a project still short of its own legislation.

Ustawa z dnia 16 czerwca 2023 r. (Dz. U. 2023 poz. 1598), modifiée en dernier lieu par la loi du 5 août 2025 (Dz. U. 2025 poz. 1203) — la faktura ustrukturyzowana devient obligatoire par palier de chiffre d'affaires : 1er février 2026 pour les entreprises dont les ventes TTC ont dépassé 200 millions de zł en 2024, 1er avril 2026 pour toutes les autres, 1er janvier 2027 pour les plus petites factures (jusqu'à 450 zł l'unité et 10 000 zł cumulés par mois). mandatory_from porte la date qui lie tout le monde à la fois : depuis le 1er février 2026, recevoir une facture par le KSeF est obligatoire pour tout assujetti, que sa propre obligation d'émettre ait déjà commencé ou non. Le profil ksef-fa3 n'est PAS l'un des profils fondés sur le modèle sémantique EN 16931 que ce champ nomme d'ordinaire (peppol-bis-3, factur-x-en16931, xrechnung, un PINT) : FA(3) est un schéma XML national propre, publié au CRWDE (http://crd.gov.pl/wzor/2025/06/25/13775/) et non une des variantes interopérables du modèle européen. party_scheme et vat_scheme restent vides : le KSeF identifie les parties par leur NIP directement, sans registre ISO 6523 à quatre chiffres comparable à celui du réseau Peppol. Voir docs/international.md, section « From Poland », pour la lacune du socle que cela ouvre : le KSeF est une clearance en temps réel — une faktura ustrukturyzowana est réputée émise à son envoi au système (art. 106na ust. 1) et reçue seulement à l'attribution, PAR le système, d'un numéro KSeF (art. 106na ust. 3) — que le socle, conçu pour un échange décentralisé entre pairs au format EN 16931, ne modélise pas.

A 22 de setembro de 2026 não existe, em Portugal, uma obrigação legal de troca de faturas eletrónicas estruturadas entre empresas: o mecanismo nacional passa pelo programa de faturação certificado (Decreto-Lei n.º 28/2019), pelo ATCUD e pelo código QR em toda fatura (Portaria n.º 195/2020) e pela submissão mensal do ficheiro SAF-T (PT) — três obrigações de certificação e de comunicação ao Estado, não um formato de fatura estruturada trocado entre as partes; ver o README do pacote. A faturação eletrónica é obrigatória apenas na contratação pública (Decreto-Lei n.º 111-B/2017, que transpõe a Diretiva 2014/55/UE): desde abril de 2019 para as entidades adjudicantes, desde janeiro de 2021 para as grandes empresas, e até 31 de dezembro de 2026 para as micro, pequenas e médias empresas e para as restantes entidades adjudicantes (Lei n.º 73-A/2025, Orçamento do Estado para 2026), gerida pela ESPAP. O esquema 9946 (NIF português) identifica a empresa e o número de IVA, que em Portugal são o mesmo número

No Rwandan statute obliges a business to exchange a structured electronic invoice with another business, or to accept one, in the sense Ekwo's vocabulary gives the word — there is no Rwandan Peppol authority, no published profile and no ISO 6523 scheme a party is addressed by, so `profile`, `party_scheme` and `vat_scheme` are all null and `obligation` is `none`. What Rwanda has instead is the Electronic Invoicing System (EIS), a clearance system built on the Electronic Billing Machine (EBM): Law N° 020/2023 of 31/03/2023 on tax procedures requires every person carrying out a taxable activity, whether registered for VAT or not, to request and use an EIS/EBM device — an ETR, e-invoicing software (OSCU/VSCU), a mobile application or another certified channel — to issue every tax invoice, which is validated and reported to the Rwanda Revenue Authority in real time; a person who fails to comply is liable to an administrative fine. This is a real-time clearance of an invoice already addressed to a Rwandan buyer and not a peer-to-peer exchange of a structured document between two businesses in the sense `einvoicing.profile` describes; the gap is recorded in docs/international.md and in this pack's README, and the socle is not patched to fit it.

Vid released_at ålägger ingen författning svenska företag att sinsemellan utväxla e-fakturor — obligation är none för fakturering mellan näringsidkare. Lag (2018:1277) om elektroniska fakturor till följd av offentlig upphandling ålägger sedan den 1 april 2019 den som fakturerar en upphandlande myndighet eller enhet till följd av en offentlig upphandling enligt LOU, LUF, LUFS eller LUK att göra det med en elektronisk faktura i det format som avses i genomförandeförordning (EU) 2017/1870, det vill säga den europeiska standarden EN 16931; den skyldigheten träffar bara den delmängd av fakturor som riktas mot den offentliga sektorn efter en sådan upphandling, inte fakturering i allmänhet. SFTI och Upphandlingsmyndigheten rekommenderar Peppol BIS Billing 3 som tekniskt format. party_scheme 0007 är det svenska organisationsnumret i EAS-listan; vat_scheme 9955 är det svenska momsregistreringsnumret.

No Singapore statute obliges a business to send an electronic invoice to another business or to accept one, so the obligation is `none` and mandatory_from is empty. What Singapore has instead is the GST InvoiceNow Requirement: a GST-registered business submits the data of its sales and purchase invoices to IRAS through InvoiceNow, the Peppol network IMDA runs as the Singapore Peppol Authority, by the earlier of the day it files the relevant GST return and that return's due date. IRAS, GST InvoiceNow Requirement, and its e-Tax Guide (second edition, 9 March 2026, paragraph 2.3): from 1 November 2025 for companies registering voluntarily within six months of incorporation, from 1 April 2026 for every new voluntary registrant, as a condition of voluntary registration; then, in phases on 1 April 2028 (new compulsory registrants, and existing ones with annual supplies up to $200,000), 1 April 2029 (up to $1 million), 1 April 2030 (up to $4 million) and 1 April 2031 (the rest), by legislative amendments the e-Tax Guide says will be enacted at a later date. It is a transmission to the tax administration, which a buyer's invoice may or may not travel with, and not an exchange between businesses; the vocabulary has no word for it, which docs/international.md records. The profile is PINT SG Billing (customization urn:peppol:pint:billing-1@sg-1), the data format of the requirement. A party is addressed by its UEN under ICD 0195, Singapore Nationwide E-Invoice Framework, the Peppol ID the e-Tax Guide asks every business to register in the SG Peppol Directory. The GST registration number — the UEN for most companies, an M-prefixed number for others — has no ISO 6523 scheme of its own, so vat_scheme is empty. PINT SG carries its own GST category codes (SR, ZR, ES33, ESN33, OS, NG, SRCA-S, SRCA-C, SRRC and others), which are not the UNCL5305 letters vat_category holds: each tax names its PINT SG code in its legal_reference.

Za javni sektor (proračunske uporabnike) je izmenjava e-računov obvezna od 1. januarja 2015 (26. člen Zakona o opravljanju plačilnih storitev za proračunske uporabnike, ZOPSPU-1): pošiljanje računov mimo Uprave Republike Slovenije za javna plačila (UJP) ni dovoljeno, izmenjava pa poteka v formatu e-SLOG prek bank, ponudnikov, ki imajo z UJP sklenjeno pogodbo, ali prek portala UJPeRačun. To je obveznost do proračunskih uporabnikov in ni splošna obveznost B2B, zato ni tu zapisana kot obligation. Splošna obveznost e-računov med gospodarskimi subjekti (B2B) je bila uvedena z Zakonom o izmenjavi elektronskih računov in drugih elektronskih dokumentov (ZIERDED), ki ga je državni zbor sprejel 23. oktobra 2025 in je bil objavljen v Uradnem listu RS, št. 85/2025 z dne 6. novembra 2025; zakon je začel veljati trideseti dan po objavi, uporabljati pa se v delu o ponudnikih začne 1. aprila 2027, splošna obveznost izmenjave e-računov med vsemi gospodarskimi subjekti pa 1. januarja 2028 (28. člen ZIERDED), kar je dan, ki je tu zapisan kot mandatory_from. Zakon ne uvaja sprotnega poročanja FURS (e-reporting); dopustni formati so e-SLOG (nacionalni standard, uporabljen tudi za obveznost do proračunskih uporabnikov od leta 2015), sintakse, skladne z EN 16931, ali drug mednarodno priznan standard, o katerem se stranki dogovorita. profile navaja e-SLOG 2.0 kot referenčni, dejansko uveljavljeni slovenski standard; zakon dopušča tudi alternative, ki jih to zaprto polje ne more vse hkrati imenovati. Paket packages/formats danes ne piše niti ne preverja e-SLOG sintakse — glej poglavje »From Slovenia« v docs/international.md. vat_scheme 9949 je slovenska identifikacijska številka za DDV na seznamu EAS; party_scheme ostaja prazen, ker ZIERDED ne predpisuje enotne sheme naslavljanja za B2B izmenjavo.

Novelizovaný zákon č. 222/2004 Z. z. (nové § 76a a § 85o), podľa informačného dokumentu Finančného riaditeľstva SR 9/DPH/2025/IM — od 1. januára 2027 sú platitelia DPH povinní vyhotoviť a prijímať faktúry z tuzemských dodaní tovarov a služieb v ustanovenom elektronickom formáte (B2B a B2G, nie B2C), a každá osoba, ktorej má byť takáto faktúra vystavená, ju musí vedieť prijať. Od 1. januára 2026 do 31. decembra 2026 beží dobrovoľné prechodné obdobie. Kontrolný výkaz a súhrnný výkaz sa e-faktúrou nerušia — ich zrušenie sa plánuje až od 1. júla 2030, súbežne s cezhraničnou digitálnou report­ovacou povinnosťou európskej iniciatívy ViDA (VAT in the Digital Age). Formát je štruktúrovaný XML podľa európskej normy EN 16931 (syntax UBL alebo CII), prenášaný cez sieť Peppol, ktorej autoritou pre Slovensko je Finančné riaditeľstvo SR. Presné číslo novelizujúceho zákona a jeho paragrafové znenie sa nepodarilo overiť priamym čítaním na slov-lex.gov.sk pri príprave tohto balíka (kandidát: zákon č. 385/2025 Z. z., neoverené) — pozri README. party_scheme a vat_scheme zostávajú prázdne: konkrétna schéma ISO 6523 pre slovenských účastníkov siete Peppol nebola overená zo žiadneho zdroja použitého pri príprave tohto balíka.

The Revenue Department operates e-Tax Invoice & e-Receipt (etax.rd.go.th), a system a business submits the data of its tax invoices to, by XML with a digital signature or, for a smaller business, by time stamp; it is not built on Peppol and this pack names no `profile`. This session could not open the portal (it renders through client-side script the tools available here could not execute) and so could not verify whether any turnover threshold makes participation mandatory rather than voluntary for a class of taxpayer, or from what date. `obligation` is therefore left at `none` rather than a guess, which states only that no statute was found requiring it — not that none exists. The first thing for a reviewer to check directly on etax.rd.go.th, and the leading item of this pack's section of docs/international.md.

No statute obliges a Taiwanese business to exchange a structured electronic invoice with its trading partner under EN 16931 or a Peppol profile — no Peppol Authority is registered for Taiwan and none of `peppol-bis-3`, `factur-x-en16931`, `xrechnung` or a PINT applies here. This is a null reading of a European-shaped question, not a statement that Taiwan has no electronic invoicing: the opposite is true, and what it has instead — a government-run clearance and lottery platform for the 統一發票, 電子發票實施作業要點 and 統一發票使用辦法 article 7 — is a different mechanism this field cannot express, written up in this pack's README and in docs/international.md under "From Taiwan".

No Tanzanian statute obliges a business to exchange a structured electronic invoice with another business, or to accept one, in the sense Ekwo's vocabulary gives the word — there is no Tanzanian Peppol authority, no published profile and no ISO 6523 scheme a party is addressed by, so `profile`, `party_scheme` and `vat_scheme` are all null and `obligation` is `none`. What Tanzania has instead is a clearance system built into the tax invoice itself: Value Added Tax Act, s. 86(1) requires a registered person to issue, no later than the day the tax becomes payable, a serially numbered true and correct tax invoice generated by an electronic fiscal device (EFD) or, since 2020, its software equivalent, a virtual fiscal device (VFD); the device or the VFD channel reports the transaction to the Tanzania Revenue Authority's Electronic Fiscal Device Management System in real time. This validates an invoice already addressed to a Tanzanian buyer through the seller's own device, and is not a peer-to-peer exchange of a structured document between two businesses in the sense `einvoicing.profile` describes; the gap is recorded in docs/international.md and in this pack's README, and the socle is not patched to fit it.

No Ugandan statute obliges a business to exchange a structured electronic invoice with another business, or to accept one, in the sense Ekwo's vocabulary gives the word — there is no Ugandan Peppol authority, no published profile and no ISO 6523 scheme a party is addressed by, so `profile`, `party_scheme` and `vat_scheme` are all null and `obligation` is `none`. What Uganda has instead is EFRIS, a clearance system: Tax Procedures Code Act, s. 92(1) lets a taxpayer issue an e-invoice or e-receipt, or employ an electronic fiscal device linked to the Uganda Revenue Authority's own centralised invoicing and receipting system, and s. 92(2) lets the Commissioner General designate, by notice in the Gazette, the taxpayers for whom that becomes mandatory; s. 92(3) then binds a designated taxpayer to issue e-invoices or e-receipts, or use such a device, in every business transaction; s. 93 sets a penal tax for a designated taxpayer who does not. The Commissioner General's Gazette notice of 23 June 2020 required VAT-registered taxpayers to comply from 1 July 2020, twice extended, first to 1 October 2020 and then, finally, to 1 January 2021; the scope has since been widened by further Gazette notices to businesses outside the VAT register. This is a real-time clearance with the tax administration — the invoice is validated by the centralised system, or generated on a device linked to it, before or as it reaches the buyer — and not a peer-to-peer exchange of a structured document between two businesses in the sense `einvoicing.profile` describes; the gap is recorded in docs/international.md and in this pack's README, and the socle is not patched to fit it.

No statute of the United States, federal or of any state, obliges anybody to issue or to receive an electronic invoice, and no date has been set for one. There is therefore no national profile to declare: the Digital Business Networks Alliance runs an open exchange network for business documents that its members join voluntarily, and a pack that named it as this country's profile would be reporting an industry initiative as a legal requirement. Both `profile` and `mandatory_from` are empty for that reason, and `obligation` says `none`: the absence is the answer, not a value nobody looked up, and no other country's profile stands in for it. `party_scheme` and `vat_scheme` are empty too: the United States levies no value added tax, so no party here carries a VAT identifier, and nothing prescribes which of the several registration identifiers an American party is addressed by.

Kërkimi për këtë paket nuk gjeti asnjë ligj apo akt nënligjor që të detyrojë shkëmbimin e faturave elektronike të strukturuara ndërmjet subjekteve private në Kosovë, as një platformë shtetërore vërtetimi (clearance) si SEF-i serb apo e-Faktura shqiptare. Ligji Nr. 05/L-037 për TVSH-në, neni 44, paragrafi 1 lejon që fatura t'i dërgohet blerësit „me mjete elektronike”, me kusht që të ketë pëlqimin e blerësit dhe autenticiteti e integriteti i përmbajtjes të garantohen — kjo është leje (`on_request`-like), jo detyrim mbi një profil të ndërtuar mbi modelin semantik të EN 16931. Ligji parasheh në vend të kësaj **Pajisjen Elektronike Fiskale (PEF)** (neni 2, paragrafi 1.17) — arka fiskale të licencuara nga Ministria e Financave — për regjistrimin dhe lëshimin e kuponëve fiskal të shitjeve me pakicë; kjo është një mekanizëm tjetër (arkë fiskale me kupon, jo faturë e strukturuar e shkëmbyer mes palëve) që socle-ja e Ekwo-s nuk e ka të përfaqësuar sot. Shih README.md dhe docs/international.md, seksioni «From Kosovo».

No provision of the Value-Added Tax Act 89 of 1991 obliges a vendor to issue or to accept a structured electronic invoice, and South Africa carries no Peppol authority or network profile at the date of this pack. SARS's Strategic Plan 2025/26–2029/30 and its VAT Modernisation programme describe a multi-year, phased move towards real-time, transaction-level VAT reporting with e-invoicing as a foundational pillar, beginning with voluntary onboarding of the largest Category C vendors; no bill amending the VAT Act to make any of it mandatory had been introduced in Parliament at 25 September 2026. A tax invoice today is a document, on paper or as a PDF, that carries the particulars of section 20(4) or 20(5).