{
  "attribution": "Intaj (https://intaj.shop)",
  "countries": {
    "AE": {
      "alt": [
        {
          "name": "VAT",
          "rate": "0"
        }
      ],
      "currency": "AED",
      "einvoiceNote": "UAE: B2B e-invoicing via accredited providers is being phased in: voluntary from 1 Jul 2026, mandatory from 1 Jan 2027 for revenue of AED 50M or more and from 1 Jul 2027 for other businesses.",
      "einvoiceWarning": true,
      "name": "United Arab Emirates",
      "notes": [],
      "sources": [
        {
          "checked": "2026-10-11",
          "covers": [
            "taxes",
            "alt"
          ],
          "kind": "official",
          "url": "https://u.ae/en/information-and-services/finance-and-investment/taxation/vat/valueaddedtaxvat"
        },
        {
          "checked": "2026-10-11",
          "covers": [
            "einvoiceNote"
          ],
          "kind": "secondary",
          "title": "Ministerial Decisions No. 243 and 244 of 2025 (dates taken from secondary sources; the Ministry of Finance page was not read)"
        }
      ],
      "taxIdLabel": "TRN",
      "taxes": [
        {
          "name": "VAT",
          "rate": "5"
        }
      ],
      "verified": true
    },
    "AU": {
      "alt": [],
      "currency": "AUD",
      "einvoiceWarning": false,
      "name": "Australia",
      "notes": [],
      "sources": [
        {
          "checked": "2026-10-11",
          "covers": [
            "taxes"
          ],
          "kind": "official",
          "note": "ato.gov.au blocks automated fetches; the 10% rate was confirmed from ATO pages through search results.",
          "url": "https://www.ato.gov.au/businesses-and-organisations/international-tax-for-business/gst-for-non-resident-businesses/how-australian-gst-works"
        }
      ],
      "taxIdLabel": "ABN",
      "taxes": [
        {
          "name": "GST",
          "rate": "10"
        }
      ],
      "verified": true
    },
    "BE": {
      "alt": [
        {
          "name": "BTW",
          "rate": "12"
        },
        {
          "name": "BTW",
          "rate": "6"
        }
      ],
      "currency": "EUR",
      "einvoiceNote": "Belgium: since 1 Jan 2026 all VAT-registered businesses must exchange structured e-invoices (Peppol) with each other; fines apply since the grace period ended on 31 Mar 2026.",
      "einvoiceWarning": true,
      "name": "Belgium",
      "notes": [
        "Reverse charge: VAT to be accounted for by the recipient (Art. 196 Directive 2006/112/EC)"
      ],
      "sources": [
        {
          "checked": "2026-10-11",
          "covers": [
            "taxes",
            "alt"
          ],
          "kind": "official",
          "note": "European Commission, Your Europe VAT rates table.",
          "url": "https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_en.htm"
        },
        {
          "checked": "2026-10-11",
          "covers": [
            "einvoiceNote"
          ],
          "kind": "secondary",
          "note": "FPS Finance e-invoicing portal; the dates came from secondary sources quoting it.",
          "url": "https://einvoice.belgium.be"
        }
      ],
      "taxIdLabel": "BTW-nr / N° TVA",
      "taxes": [
        {
          "name": "BTW",
          "rate": "21"
        }
      ],
      "verified": true
    },
    "BR": {
      "alt": [],
      "currency": "BRL",
      "einvoiceNote": "Brazil: tax invoices are Notas Fiscais issued through government systems (NF-e / NFS-e); a document from this app is a commercial invoice or receipt only.",
      "einvoiceWarning": true,
      "name": "Brazil",
      "notes": [],
      "sources": [
        {
          "checked": "2026-10-13",
          "covers": [
            "einvoiceNote"
          ],
          "kind": "official",
          "note": "National NF-e portal. No default rate is given because ISS, ICMS and IPI depend on the city, the state and the service.",
          "url": "https://www.nfe.fazenda.gov.br/portal/principal.aspx"
        }
      ],
      "taxIdLabel": "CPF/CNPJ",
      "taxes": [],
      "verified": true
    },
    "CA": {
      "alt": [
        {
          "name": "HST (ON)",
          "rate": "13"
        },
        {
          "name": "HST (NS)",
          "rate": "14"
        },
        {
          "name": "HST (NB/NL/PE)",
          "rate": "15"
        }
      ],
      "currency": "CAD",
      "einvoiceWarning": false,
      "name": "Canada",
      "notes": [],
      "sources": [
        {
          "checked": "2026-10-11",
          "covers": [
            "taxes",
            "alt"
          ],
          "kind": "official",
          "note": "Nova Scotia HST is 14% since 1 Apr 2025 (was 15%).",
          "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate/calculator.html"
        }
      ],
      "taxIdLabel": "GST/HST No.",
      "taxes": [
        {
          "name": "GST",
          "rate": "5"
        }
      ],
      "verified": true
    },
    "DE": {
      "alt": [
        {
          "name": "USt",
          "rate": "7"
        }
      ],
      "altTaxIdLabel": "Steuernummer",
      "currency": "EUR",
      "einvoiceNote": "Germany: all businesses must be able to receive B2B e-invoices since 1 Jan 2025; issuing them is mandatory from 1 Jan 2027 (prior-year turnover over EUR 800,000) and for all from 1 Jan 2028 (Kleinunternehmer exempt).",
      "einvoiceWarning": true,
      "name": "Germany",
      "notes": [
        "Gemäß § 19 UStG wird keine Umsatzsteuer berechnet.",
        "Reverse charge: VAT to be accounted for by the recipient (Art. 196 Directive 2006/112/EC)"
      ],
      "sources": [
        {
          "checked": "2026-10-11",
          "covers": [
            "taxes",
            "alt"
          ],
          "kind": "official",
          "note": "European Commission, Your Europe VAT rates table.",
          "url": "https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_en.htm"
        },
        {
          "checked": "2026-10-11",
          "covers": [
            "einvoiceNote"
          ],
          "kind": "official",
          "note": "Federal Ministry of Finance (BMF) e-invoicing FAQ.",
          "url": "https://www.bundesfinanzministerium.de/Content/DE/FAQ/e-rechnung.html"
        }
      ],
      "taxIdLabel": "USt-IdNr.",
      "taxes": [
        {
          "name": "USt",
          "rate": "19"
        }
      ],
      "verified": true
    },
    "EG": {
      "alt": [
        {
          "name": "ضريبة القيمة المضافة",
          "rate": "10"
        }
      ],
      "currency": "EGP",
      "einvoiceNote": "Egypt: VAT-registered businesses must issue signed e-invoices through the Egyptian Tax Authority's e-invoicing system; a PDF invoice is not valid for VAT.",
      "einvoiceWarning": true,
      "name": "Egypt",
      "notes": [],
      "sources": [
        {
          "checked": "2026-10-11",
          "covers": [
            "taxes",
            "alt"
          ],
          "kind": "official",
          "note": "Egyptian Tax Authority guide dated March 2023; recent secondary sources still give 14%.",
          "url": "https://www.eta.gov.eg/sites/default/files/2023-03/digital-service-guide-english.pdf"
        },
        {
          "checked": "2026-10-11",
          "covers": [
            "einvoiceNote"
          ],
          "kind": "official",
          "title": "Law No. 206 of 2020 (Unified Tax Procedures Law)"
        }
      ],
      "taxIdLabel": "رقم التسجيل الضريبي",
      "taxes": [
        {
          "name": "ضريبة القيمة المضافة",
          "rate": "14"
        }
      ],
      "verified": true
    },
    "ES": {
      "alt": [
        {
          "name": "IVA",
          "rate": "10"
        },
        {
          "name": "IVA",
          "rate": "4"
        },
        {
          "name": "IRPF",
          "rate": "-15"
        },
        {
          "name": "IRPF",
          "rate": "-7"
        }
      ],
      "currency": "EUR",
      "einvoiceNote": "Spain: mandatory B2B e-invoicing (Ley Crea y Crece, RD 238/2026) is phased in: companies over EUR 8M from Oct 2027, everyone else from Oct 2028. Separately, VeriFactu (RD 1007/2023, dates set by RDL 15/2025 of 2 Dec 2025, BOE 3 Dec 2025) requires compliant invoicing software that adds a QR code: from 1 Jan 2027 for companies, 1 Jul 2027 for the self-employed. A further delay to Oct 2028 was announced on 5 Oct 2026 but was not in the BOE when checked (9 Nov 2026). This app is not VeriFactu software.",
      "einvoiceWarning": true,
      "name": "Spain",
      "notes": [
        "Reverse charge: VAT to be accounted for by the recipient (Art. 196 Directive 2006/112/EC)"
      ],
      "sources": [
        {
          "checked": "2026-10-11",
          "covers": [
            "taxes",
            "alt"
          ],
          "kind": "official",
          "note": "European Commission, Your Europe VAT rates table (IVA rates).",
          "url": "https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_en.htm"
        },
        {
          "checked": "2026-10-11",
          "covers": [
            "alt"
          ],
          "kind": "official",
          "note": "AEAT withholding (IRPF): 15% general, 7% in the start year and the two years after it.",
          "url": "https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/folleto-actividades-economicas/7-otras-obligaciones-fiscales-retenciones.html"
        },
        {
          "checked": "2026-10-11",
          "covers": [
            "einvoiceNote"
          ],
          "kind": "secondary",
          "title": "Ley 18/2022 and RD 238/2026; the 2027/2028 dates come from secondary sources quoting Orden HAC/1028/2026, not read in the BOE"
        },
        {
          "checked": "2026-11-09",
          "covers": [
            "einvoiceNote"
          ],
          "kind": "secondary",
          "title": "VeriFactu: RD 1007/2023, dates set by RDL 15/2025 of 2 Dec 2025 (BOE 3 Dec 2025); read in secondary sources quoting the BOE, not in the BOE itself. The 5 Oct 2026 announcement of a delay to Oct 2028 was not law when checked"
        }
      ],
      "taxIdLabel": "NIF",
      "taxes": [
        {
          "name": "IVA",
          "rate": "21"
        }
      ],
      "verified": true
    },
    "EU": {
      "alt": [],
      "currency": "EUR",
      "einvoiceWarning": false,
      "name": "European Union (generic fallback, no default rate)",
      "notes": [
        "Reverse charge: VAT to be accounted for by the recipient (Art. 196 Directive 2006/112/EC)"
      ],
      "sources": [
        {
          "checked": "2026-10-13",
          "covers": [
            "notes"
          ],
          "kind": "official",
          "note": "Council Directive 2006/112/EC, Article 196 (reverse charge).",
          "url": "https://eur-lex.europa.eu/eli/dir/2006/112/oj"
        }
      ],
      "taxIdLabel": "VAT ID",
      "taxes": [],
      "verified": true
    },
    "FR": {
      "alt": [
        {
          "name": "TVA",
          "rate": "10"
        },
        {
          "name": "TVA",
          "rate": "5.5"
        }
      ],
      "altTaxIdLabel": "N° TVA intracommunautaire",
      "currency": "EUR",
      "einvoiceNote": "France: since 1 Sep 2026 every business must be able to receive e-invoices via an approved platform and large/mid-size companies must issue them; SMEs and micro-businesses must issue from 1 Sep 2027.",
      "einvoiceWarning": true,
      "name": "France",
      "notes": [
        "TVA non applicable, art. 293 B du CGI",
        "Reverse charge: VAT to be accounted for by the recipient (Art. 196 Directive 2006/112/EC)"
      ],
      "sources": [
        {
          "checked": "2026-10-11",
          "covers": [
            "taxes",
            "alt"
          ],
          "kind": "official",
          "note": "European Commission, Your Europe VAT rates table. The 2.1% super-reduced rate is not included.",
          "url": "https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_en.htm"
        },
        {
          "checked": "2026-10-11",
          "covers": [
            "einvoiceNote"
          ],
          "kind": "official",
          "title": "impots.gouv.fr, guide pratique de démarrage au 1er septembre 2026"
        }
      ],
      "taxIdLabel": "SIRET",
      "taxes": [
        {
          "name": "TVA",
          "rate": "20"
        }
      ],
      "verified": true
    },
    "GB": {
      "alt": [
        {
          "name": "VAT",
          "rate": "5"
        },
        {
          "name": "VAT",
          "rate": "0"
        }
      ],
      "currency": "GBP",
      "einvoiceWarning": false,
      "name": "United Kingdom",
      "notes": [],
      "sources": [
        {
          "checked": "2026-10-11",
          "covers": [
            "taxes",
            "alt"
          ],
          "kind": "official",
          "url": "https://www.gov.uk/vat-rates"
        }
      ],
      "taxIdLabel": "VAT number",
      "taxes": [
        {
          "name": "VAT",
          "rate": "20"
        }
      ],
      "verified": true
    },
    "IT": {
      "alt": [
        {
          "name": "IVA",
          "rate": "10"
        },
        {
          "name": "IVA",
          "rate": "5"
        },
        {
          "name": "IVA",
          "rate": "4"
        }
      ],
      "altTaxIdLabel": "Codice fiscale",
      "currency": "EUR",
      "einvoiceNote": "Italy: invoices between Italian businesses must be issued as XML e-invoices through the SdI (Sistema di Interscambio), including for forfettari since 2024; a PDF is only a courtesy copy.",
      "einvoiceWarning": true,
      "name": "Italy",
      "notes": [
        "Reverse charge: VAT to be accounted for by the recipient (Art. 196 Directive 2006/112/EC)"
      ],
      "sources": [
        {
          "checked": "2026-10-11",
          "covers": [
            "taxes",
            "alt"
          ],
          "kind": "official",
          "note": "European Commission, Your Europe VAT rates table.",
          "url": "https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_en.htm"
        },
        {
          "checked": "2026-10-11",
          "covers": [
            "einvoiceNote"
          ],
          "kind": "secondary",
          "title": "DL 36/2022 art. 18 and Agenzia delle Entrate FAQ 150 of 22 Dec 2022, seen through secondary sources"
        }
      ],
      "taxIdLabel": "Partita IVA",
      "taxes": [
        {
          "name": "IVA",
          "rate": "22"
        }
      ],
      "verified": true
    },
    "JP": {
      "alt": [
        {
          "name": "消費税（軽減税率）",
          "rate": "8"
        }
      ],
      "currency": "JPY",
      "einvoiceWarning": false,
      "name": "Japan",
      "notes": [],
      "sources": [
        {
          "checked": "2026-10-11",
          "covers": [
            "taxes",
            "alt"
          ],
          "kind": "official",
          "url": "https://www.nta.go.jp/taxes/shiraberu/zeimokubetsu/shohi/keigenzeiritsu/01.htm"
        },
        {
          "checked": "2026-10-11",
          "covers": [
            "taxIdLabel",
            "taxIdPattern"
          ],
          "kind": "official",
          "note": "Qualified invoice registration number: T plus 13 digits.",
          "url": "https://www.nta.go.jp/taxes/shiraberu/taxanswer/shohi/6498.htm"
        }
      ],
      "taxIdLabel": "登録番号",
      "taxIdPattern": "^T\\d{13}$",
      "taxes": [
        {
          "name": "消費税",
          "rate": "10"
        }
      ],
      "verified": true
    },
    "KR": {
      "alt": [
        {
          "name": "영세율",
          "rate": "0"
        }
      ],
      "currency": "KRW",
      "einvoiceNote": "South Korea: corporations and sole proprietors above the NTS turnover threshold (KRW 80M since Jul 2024) must issue tax invoices (세금계산서) electronically via Hometax or an accredited system; a document from this app is a commercial invoice or quote only.",
      "einvoiceWarning": true,
      "name": "South Korea",
      "notes": [],
      "sources": [
        {
          "checked": "2026-10-18",
          "covers": [
            "taxes",
            "alt",
            "taxIdLabel",
            "taxIdPattern"
          ],
          "kind": "secondary",
          "title": "Value Added Tax Act: 10% standard rate, 0% zero rate for exports; 10-digit business registration number (facts taken from secondary sources; the National Tax Service page was not read)"
        },
        {
          "checked": "2026-10-18",
          "covers": [
            "einvoiceNote"
          ],
          "kind": "secondary",
          "title": "Electronic tax invoice phase-in for sole proprietors, KRW 80M threshold from 1 July 2024 (secondary source; NTS notice not read)",
          "url": "https://vatit.com/e-invoicing-guide/south-korea"
        }
      ],
      "taxIdLabel": "사업자등록번호",
      "taxIdPattern": "^\\d{3}-?\\d{2}-?\\d{5}$",
      "taxes": [
        {
          "name": "부가가치세",
          "rate": "10"
        }
      ],
      "verified": true
    },
    "MA": {
      "alt": [
        {
          "name": "TVA",
          "rate": "10"
        }
      ],
      "altTaxIdLabel": "IF",
      "currency": "MAD",
      "einvoiceWarning": false,
      "name": "Morocco",
      "notes": [
        "Taxe sur la valeur ajoutée non applicable"
      ],
      "sources": [
        {
          "checked": "2026-10-11",
          "covers": [
            "taxes",
            "alt"
          ],
          "kind": "official",
          "note": "DGI: Code Général des Impôts 2026, art. 98, and the DGI VAT page. Reduced rates are being cut back by the 2024-2026 reform, so only 10% is listed as an alternative.",
          "url": "https://www.tax.gov.ma"
        }
      ],
      "taxIdLabel": "ICE",
      "taxes": [
        {
          "name": "TVA",
          "rate": "20"
        }
      ],
      "verified": true
    },
    "NL": {
      "alt": [
        {
          "name": "btw",
          "rate": "9"
        }
      ],
      "currency": "EUR",
      "einvoiceWarning": false,
      "name": "Netherlands",
      "notes": [
        "Btw verlegd",
        "Reverse charge: VAT to be accounted for by the recipient (Art. 196 Directive 2006/112/EC)"
      ],
      "sources": [
        {
          "checked": "2026-10-11",
          "covers": [
            "taxes",
            "alt"
          ],
          "kind": "official",
          "note": "European Commission, Your Europe VAT rates table.",
          "url": "https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_en.htm"
        }
      ],
      "taxIdLabel": "btw-id",
      "taxes": [
        {
          "name": "btw",
          "rate": "21"
        }
      ],
      "verified": true
    },
    "PL": {
      "alt": [
        {
          "name": "VAT",
          "rate": "8"
        },
        {
          "name": "VAT",
          "rate": "5"
        }
      ],
      "currency": "PLN",
      "einvoiceNote": "Poland: invoices must be issued in KSeF (large taxpayers since 1 Feb 2026, the rest since 1 Apr 2026); the smallest sellers (up to PLN 10,000 gross invoiced per month) have until the end of 2026.",
      "einvoiceWarning": true,
      "name": "Poland",
      "notes": [
        "Reverse charge: VAT to be accounted for by the recipient (Art. 196 Directive 2006/112/EC)"
      ],
      "sources": [
        {
          "checked": "2026-10-11",
          "covers": [
            "taxes",
            "alt"
          ],
          "kind": "official",
          "note": "European Commission, Your Europe VAT rates table.",
          "url": "https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_en.htm"
        },
        {
          "checked": "2026-10-11",
          "covers": [
            "einvoiceNote"
          ],
          "kind": "official",
          "url": "https://ksef.podatki.gov.pl/informacje-ogolne-ksef-20/zakres-obowiazkowego-ksef/"
        }
      ],
      "taxIdLabel": "NIP",
      "taxes": [
        {
          "name": "VAT",
          "rate": "23"
        }
      ],
      "verified": true
    },
    "PT": {
      "alt": [
        {
          "name": "IVA",
          "rate": "13"
        },
        {
          "name": "IVA",
          "rate": "6"
        }
      ],
      "currency": "EUR",
      "einvoiceNote": "Portugal: invoices must carry an ATCUD code (and, when issued by certified software, the fiscal QR code; Portaria 195/2020), so they are issued with AT-certified invoicing software, on AT-authorised pre-printed forms, or on the Portal das Finanças (fatura-recibo for the self-employed). A document from this app is a quote, pro forma or record, and its payment QR is not the fiscal QR.",
      "einvoiceWarning": true,
      "name": "Portugal (mainland)",
      "notes": [
        "Reverse charge: VAT to be accounted for by the recipient (Art. 196 Directive 2006/112/EC)"
      ],
      "sources": [
        {
          "checked": "2026-10-11",
          "covers": [
            "taxes",
            "alt"
          ],
          "kind": "official",
          "note": "European Commission, Your Europe VAT rates table. Azores and Madeira have lower rates.",
          "url": "https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_en.htm"
        },
        {
          "checked": "2026-11-09",
          "covers": [
            "einvoiceNote",
            "einvoiceWarning"
          ],
          "kind": "secondary",
          "title": "ATCUD code and fiscal QR code on invoices (Portaria 195/2020, Autoridade Tributária); read in secondary sources, not in the Diário da República itself"
        }
      ],
      "taxIdLabel": "NIF",
      "taxes": [
        {
          "name": "IVA",
          "rate": "23"
        }
      ],
      "verified": true
    },
    "US": {
      "alt": [
        {
          "name": "Sales tax",
          "rate": ""
        }
      ],
      "currency": "USD",
      "einvoiceWarning": false,
      "name": "United States",
      "noSourceReason": "No rate is given: sales tax is set by states and localities and there is no national rate.",
      "notes": [],
      "sources": [],
      "taxIdLabel": "EIN",
      "taxes": [],
      "verified": true
    }
  },
  "countryCount": 19,
  "disclaimer": "Not tax or legal advice. Rates and rules change; verify every value with the official source before you rely on it.",
  "license": "CC-BY-4.0",
  "name": "Invoice requirements dataset",
  "updated": "2026-11-11",
  "usedBy": "https://intaj.shop/tools/invoice-generator/?ref=dataset",
  "version": "1.3.0"
}