Comparer deux pays

No structured e-invoice standard or clearance system of the Andorran administration was found in the texts read; e-tràmits takes the declarations, not invoices. `obligation` is `none` for want of a text, not on a finding that none exists.

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.