E-invoicing
EN 16931 and Peppol BIS Billing 3.0 everywhere they apply, plus the national format where the country insists on its own. The differences are real, so each country has its own page.
The question that decides what your software is even allowed to do — and the one nobody puts in a comparison table.
| Country | Format | Regime | Number | EAS |
|---|---|---|---|---|
| Romania | RO e-Factura (CIUS-RO 1.0.1) | Post-audit | Ours | 9947 |
| Hungary | NAV Online Számla 3.0 | Post-audit | Ours | 9910 |
| Germany | XRechnung and ZUGFeRD, both EN 16931 | Post-audit | Ours | 9930 |
| France | Factur-X and Peppol BIS 3.0 | Post-audit | Ours | 9957 |
| Spain | Facturae and Verifactu records | Post-audit | Ours | 9920 |
| Poland | FA(3) XML through KSeF | Clearance | Ours | 9945 |
| Italy | FatturaPA through SdI | Clearance | Ours | 0211 |
| Belgium | Peppol BIS Billing 3.0 over the Peppol network | Post-audit | Ours | 9925 |
| Portugal | Certified software with ATCUD and QR code, SAF-T (PT) reporting | Post-audit | Ours | 9946 |
| Greece | myDATA e-books with a MARK per document | Post-audit | Ours | 9933 |
| Denmark | OIOUBL or Peppol BIS over Nemhandel | Post-audit | Ours | 0184 |
| Norway | EHF Billing 3.0 (a national profile of Peppol BIS) | Post-audit | Ours | 0192 |
| Serbia | Serbian e-invoice (UBL) through SEF | Clearance | Ours | 9948 |
| Turkey | e-Fatura and e-Arşiv (UBL-TR) | Clearance | Authority | 9952 |
| Brazil | NF-e and NFC-e | Clearance | Authority | — |
| Mexico | CFDI 4.0 | Clearance | Authority | — |
| Peru | Comprobantes electrónicos (UBL 2.1) | Clearance | Authority | — |
| Colombia | Factura electrónica (UBL 2.1) | Clearance | Authority | — |
| Chile | Documento Tributario Electrónico (DTE) | Clearance | Authority | — |
| Argentina | Factura Electrónica (CAE) | Clearance | Authority | — |
| Saudi Arabia | ZATCA e-invoice (XML, UBL-based) with cryptographic stamp | Clearance | Ours | — |
| United Arab Emirates | UAE PINT (Peppol) through an accredited service provider | Clearance | Ours | — |
| Egypt | ETA e-invoice (JSON or XML) with an electronic signature | Clearance | Ours | — |
| Israel | Invoice with a Tax Authority allocation number | Clearance | Ours | — |
| India | GST e-invoice (Schema INV-01) | Clearance | Ours | — |
| Malaysia | MyInvois e-invoice (XML or JSON) validated by LHDN | Clearance | Ours | — |
| Singapore | SG PINT (Peppol) through InvoiceNow | Post-audit | Ours | 0195 |
| Japan | Qualified invoice with issuer registration number, JP PINT over Peppol | Post-audit | Ours | 0221 |
| Australia | A-NZ Peppol BIS Billing 3.0, addressed by ABN | Post-audit | Ours | 0151 |
| Vietnam | E-invoice (XML) with a General Department of Taxation code | Clearance | Ours | — |
“Clearance” means the authority authorises the document before it is legally valid. “Post-audit” means you issue it and report afterwards. In clearance countries the numbering usually belongs to the authority, and any tool that promises otherwise is describing something that cannot happen.
The standard underneath
BR-CO-17 says VAT is computed from the taxable base, never extracted from the gross total. The two formulas differ by a cent, and validators reject the difference.
$100.00 tax inclusive, at 21%
| Taxable base | 82.64 |
| VAT 21% | 17.35 |
| Rounding — BT-114 | 0.01 |
| Payable | 100.00 |
Paste your own XML into the validator and it will tell you which rule you are failing.
Oltrano