Methodology

Every fact on this site comes from a page we actually fetched and read. Each record stores its source URLs and the date we last verified it. If we could not verify something, we show it as unknown and list the gap publicly instead of guessing.

Sources

• EU countries: the European Commission's eInvoicing country factsheets are our baseline. Where a factsheet predates a later legal change, we fetch the national tax authority or legislation page and prefer it.
• Norway, Switzerland, United Kingdom: national government sources only (legislation databases, parliament, tax/finance administrations).
• EU level: the Commission's VAT in the Digital Age (ViDA) pages and the legal acts in the Official Journal.
• ERP support: vendor sources only (documentation, release notes, product pages). We record a support level only when the vendor's documentation states it for that country. Posts on vendor feedback or community portals are not used, even when written by vendor staff; such combinations stay unknown. Some vendor help sites (for example SAP Help Portal and Acumatica Help) disallow automated access in robots.txt; we respect that, so those systems stay unknown.
• Search engines are used only to find official pages, never as a source.

Currently 30 of 30 country records, 15 format explainers and 58 ERP×country records are backed by fetched sources.

Status definitions

In force

The obligation applies today under law or binding regulation.

Legislated (not yet in force)

Adopted in law with a future start date.

Announced

A government has announced the obligation, but we have not seen adopted legislation.

Proposed

A draft or consultation exists; it may change or not happen.

No mandate

The sources we checked state there is no such mandate.

Unknown

We could not verify the status from an official source.

Dates that are not fixed in law are labelled "not legally fixed". When a source gives only a month or a year, we show only that. Sector-specific obligations (for example energy suppliers) do not count as a general B2B mandate.

Model classification

Post-audit: invoices go directly between the parties and the tax authority checks later. Clearance: invoices must pass through or be registered on a government platform as part of issuing them. CTC / reporting: invoice data is reported to the tax authority in real time or near real time, directly or through accredited platforms. The classification is our reading of the official description and is explained in each country's notes.

Freshness

A script re-fetches every source URL (monthly once enabled), compares the main text of the page with the last reviewed version and produces a review report. A person then checks the change and updates the data and the changes page. The "Last verified" date on each page is the date of the last human review of that record, not the date of the last automated fetch.

Limitations

• We summarise; we do not reproduce legal texts. Thresholds, exemptions and transition rules can be more detailed than shown.
• Some official sites block automated access or require JavaScript; those gaps are listed and the affected values are marked unknown.
• Archiving periods come from national tax authority pages or legislation and are shown for 20 of 30 countries; where the law sets different periods (for example tax and accounting rules), the country notes explain which one is shown. Penalties are shown only where an official source states them (3 countries).
• This is not legal or tax advice. See the disclaimer.