Comparer deux pays

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

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.

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.

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.

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 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.

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 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.

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

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

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.

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 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.

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 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.