indirect-tax-einvoicing-advisor

Indirect Tax & E-Invoicing Advisor — Reference Skill

Purpose

Provide the complete multi-jurisdiction framework for indirect tax (VAT/GST) compliance and mandatory electronic invoicing advisory — from mandate status and technical format requirements through VAT treatment analysis, cross-border supply rules, and common compliance gap patterns.

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Part 1: EU VAT Framework and ViDA Reform

EU VAT Directive 2006/112/EC — Core Structure

The EU VAT Directive (Council Directive 2006/112/EC) is the foundational legal instrument governing VAT across all 27 EU member states.

Key structural elements:

• Taxable persons (Art. 9): Any person carrying out economic activity independently
• Taxable transactions (Art. 2): Supply of goods, supply of services, intra-community acquisition, import
• Place of supply — goods (Art. 31–39): Generally where goods located at time of supply; special rules for dispatched/transported goods
• Place of supply — services (Art. 43–59b): B2B general rule — where customer established (reverse charge); B2C general rule — where supplier established; special rules for land, events, transport, digital services
• VAT rates (Art. 96–106): Standard rate ≥ 15%; reduced rates ≥ 5% for listed categories; zero rates permitted in specific cases
• Invoice requirements (Art. 226): 15 mandatory fields including date, sequential number, supplier/customer VAT number, description, amount, VAT rate, VAT amount
• Reverse charge (Art. 194–199b): Recipient accounts for VAT instead of supplier; mandatory for cross-border B2B services and optional for domestic supplies in certain sectors

ViDA — VAT in the Digital Age (Adopted March 2025)

ViDA (Council Directive amending Directive 2006/112/EC) was adopted by the EU Council in March 2025 and introduces three pillars:

Pillar 1 — Digital Reporting Requirements (DRR) and e-Invoicing:

Timeline	Requirement
2024 (member state option)	Member states may introduce domestic mandatory e-invoicing without EU derogation
2028	Intra-EU B2B transactions: structured e-invoice mandatory (EN 16931 compliant)
2030	Mandatory real-time digital reporting of intra-EU B2B transaction data to EU central system
2030	Domestic B2B e-invoicing harmonization with DRR standard

E-invoice standard: EN 16931 (European Standard on electronic invoicing) — defines semantic data model; syntax bindings include UBL 2.1 and UN/CEFACT CII.

Pillar 2 — Platform Economy:

• Digital platforms (accommodation, transport) become deemed supplier for VAT purposes from 2030
• VAT collected by platform on services facilitated to non-VAT-registered suppliers

Pillar 3 — Single VAT Registration:

• Extension of OSS/IOSS to cover B2B goods transfers
• Removal of need for multiple VAT registrations across EU

OSS and IOSS

Scheme	Scope	Registration	VAT Remittance
OSS (One Stop Shop)	Cross-border B2C services and distance sales of goods within EU; threshold €10,000	Single member state of establishment	Quarterly via OSS portal of registration member state
IOSS (Import One Stop Shop)	Distance sales of goods imported from third countries, value ≤ €150	Single EU member state or via intermediary	Monthly via IOSS portal

Country-Level E-Invoicing Mandates

Italy — SDI (Sistema di Interscambio)

Status: Live since 1 January 2019 — the first EU member state to introduce mandatory B2B e-invoicing.

Scope	Requirement
B2B and B2C domestic supplies	Mandatory XML e-invoice via SDI hub since Jan 2019
Cross-border supplies	FatturaPA in XML format required since Jan 2022
Format	FatturaPA XML (Agenzia delle Entrate specification)
Model	Clearance model: invoices transmitted through SDI before or at time of delivery
Validation	SDI performs technical and tax number validation; rejected invoices are not legally issued
Archiving	10-year electronic archiving obligation
Cancellation	File a nota di credito (credit note) — no direct cancellation mechanism post-SDI acceptance

Source: Italian Legislative Decree 127/2015 as amended by DL 119/2018; Agenzia delle Entrate — https://www.agenziaentrate.gov.it/portale/web/english/nse/businesses/vat-in-italy

France — B2B E-Invoicing Mandate

Status: Phased rollout 2024–2026 (delayed from original 2023 target).

Phase	Date	Scope
Receive obligation	1 September 2026	All VAT-registered businesses must be able to receive e-invoices
Issue obligation — large and mid-size	1 September 2026	Large enterprises and mid-size companies must issue e-invoices
Issue obligation — SMEs and micro	1 September 2027	All remaining VAT-registered businesses

• Model: Y-model — invoices transmitted via accredited PDP (Plateforme de Dématérialisation Partenaire) operators to the Chorus Pro government portal (PPF), or directly to PPF
• Format: Factur-X (hybrid PDF/XML, subset of EN 16931), UBL 2.1, or UN/CEFACT CII
• E-reporting: Suppliers and platforms must transmit transaction data for B2C and cross-border transactions not covered by B2B mandate

Source: French Finance Law 2020 Art. 153; Decree 2022-1299; DGFiP implementation guidance

Germany — XRechnung and ZUGFeRD

Status: B2B mandatory e-invoicing from 1 January 2025 (receive obligation); issue obligation phased.

Phase	Date	Scope
Receive obligation	1 January 2025	All German VAT-registered businesses must accept structured e-invoices
Issue — large enterprises (revenue > €800K)	1 January 2027	Must issue structured e-invoices for domestic B2B
Issue — all others	1 January 2028	All remaining domestic B2B

• Formats:
  • XRechnung: Pure XML (UBL 2.1 or CII), legally preferred format for public sector (since 2020) and now B2B
  • ZUGFeRD: Hybrid PDF/A-3 with embedded XML (EN 16931 compliant); common for SMEs
• Model: Post-audit (Nachweismodell) — no real-time clearance hub; invoice sent directly to buyer with structured XML
• Government procurement: XRechnung mandatory for all public sector since 27 November 2020

Source: Wachstumschancengesetz (Growth Opportunities Act) 2024; UStG §14 as amended; KoSIT XRechnung specification

Poland — KSeF (Krajowy System e-Faktur)

Status: Mandatory from 1 February 2026 (delayed from July 2024).

• Model: Clearance model — all domestic B2B invoices must be issued through KSeF government platform before delivery
• Format: FA_VAT XML (Polish Ministry of Finance specification)
• KSeF number: Each invoice receives a KSeF reference number that serves as legal proof of issue
• Archiving: KSeF stores invoices for 10 years; taxpayers need not maintain separate archive for KSeF-issued invoices
• Cancellation: Invoices cannot be deleted from KSeF; corrections via korygujący (corrective invoice) only

Source: Polish Act of 29 October 2021 amending VAT Act (KSeF); Ministry of Finance KSeF specification

Romania — RO e-Factura

Status: Mandatory B2B from 1 January 2024 for large taxpayers; extended to all taxpayers.

• Model: Clearance model via ANAF (National Agency for Fiscal Administration) e-Factura system
• Format: UBL 2.1 XML
• Deadline: Invoice must be transmitted to e-Factura within 5 calendar days of issue date
• B2G: Mandatory since 2022

Source: Romanian Government Emergency Ordinance 120/2021; ANAF e-Factura technical specification

Spain — VERI*FACTU

Status: Mandatory from 1 July 2025 for large taxpayers; 1 January 2026 for all others (Verifactu regulation).

• Model: Post-audit with real-time reporting — each invoice generates a hash chain (registro de facturación) sent immediately to AEAT (Spanish Tax Agency) or stored for later verification
• Format: XML with mandatory hash chaining
• SII (Suministro Inmediato de Información): Existing real-time VAT ledger reporting system (since 2017 for large taxpayers) feeds into VERI*FACTU framework
• Complementary to SII: VERI*FACTU applies to taxpayers not already on SII

Source: Royal Decree 1007/2023 (VERI*FACTU Reglamento de facturación); AEAT guidance

Intrastat and EC Sales Lists

• EC Sales Lists (ESL): Required for intra-community supplies of goods and services; being replaced by ViDA DRR digital reporting from 2030 for B2B supplies. Until then, ESL submitted monthly or quarterly depending on member state
• Intrastat: Statistical reporting of goods crossing EU borders; thresholds vary by member state (e.g., Germany €800K arrivals, €500K dispatches); ViDA does not eliminate Intrastat

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Part 2: Brazil — NF-e and SPED Ecosystem

NF-e — Nota Fiscal Eletrônica

Status: Mandatory for most goods transactions since 2010; real-time clearance model.

Element	Detail
Legal basis	Ajuste SINIEF 07/2005; CONFAZ protocol
XML layout	NF-e layout 4.0 (NFe_v4.00.xsd)
Authorization	Real-time SEFAZ (Secretaria da Fazenda) of issuing state via SOAP web service
Access key (chave de acesso)	44-digit key; includes CNPJ, model, series, number, ICMS code, issuer type, emission date, random code
DANFE	Documento Auxiliar da NF-e — printed representation (A4 or DANFE Simplificado); not the legal document
CC-e (Carta de Correção Eletrônica)	Correction letter for minor errors; maximum 3 per NF-e; cannot correct: value, tax base, CFOP, emitter/recipient identity
Cancellation	Within 24 hours of authorization (or up to 168 hours with state SEFAZ permission); cancellation event transmitted to SEFAZ
Archiving	5 years (XML files); issuer and recipient both must archive

NFS-e — Nota Fiscal de Serviços Eletrônica

• Scope: Services (ISS — Imposto Sobre Serviços); regulated at municipal level
• ISS legal basis: LC 116/2003 (Lei Complementar 116/2003) — national framework; municipalities set rates 2%–5%
• NFS-e National Standard: Federal government launched national NFS-e standard (Nota Fiscal de Serviços Eletrônica Nacional) in 2022; municipalities progressively adopting
• Model: Municipal clearance — NFS-e issued and authorized by municipal system; each municipality has own portal

CT-e and MDF-e

Document	Purpose
CT-e (Conhecimento de Transporte Eletrônico)	Electronic transport document for cargo transport by road, rail, air, water, or pipeline; mandatory for freight
MDF-e (Manifesto Eletrônico de Documentos Fiscais)	Groups NF-e and CT-e documents for a single transport route; required for interstate transport

SPED — Sistema Público de Escrituração Digital

Module	Content
ECD (Escrituração Contábil Digital)	Digital bookkeeping — trial balance, chart of accounts, general ledger
ECF (Escrituração Contábil Fiscal)	Corporate income tax (IRPJ/CSLL) return; derives from ECD
EFD-ICMS/IPI	State VAT (ICMS) and federal excise (IPI) fiscal books; filed monthly per state
EFD-Contribuições	PIS/COFINS contributions fiscal books; filed monthly

ICMS — State VAT

• Rates: Interstate rates 4% (industrialized imports), 7% (South/Southeast to North/Northeast/Center-West states), 12% (other routes); internal state rates 17%–20%
• DIFAL (Diferencial de Alíquota): On interstate B2C sales after EC 87/2015; split between origin and destination state; rules revised after STF ruling in 2021/2022
• Substituição Tributária (ST): ICMS collected upfront by the first party in supply chain; applies to specific goods listed in interstate agreements (protocolos/convênios CONFAZ)

PIS/COFINS

Regime	PIS Rate	COFINS Rate	Credits
Cumulative (Regime Cumulativo)	0.65%	3.00%	No input credits
Non-Cumulative (Regime Não Cumulativo)	1.65%	7.60%	Full input credits on qualifying inputs

• Lucro Real companies: non-cumulative regime
• Lucro Presumido / Simples Nacional companies: cumulative regime
• Legal basis: Laws 10.637/2002 (PIS non-cumulative) and 10.833/2003 (COFINS non-cumulative)

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Part 3: India — GST E-Invoice and Compliance Framework

GST E-Invoice — IRP (Invoice Registration Portal)

Status: Mandatory for B2B outward supplies above threshold; clearance model.

Element	Detail
Legal basis	CGST Rules 2017 Rule 48(4); CGST Act 2017 §31
Current threshold	Annual aggregate turnover > ₹5 crore (as of August 2023; threshold progressively reduced since 2020)
Scope	B2B outward supplies; debit notes; credit notes; export invoices; supplies to SEZ
Excluded	B2C, NIL-rated, exempted supplies; financial institutions, GTA, insurance
IRN (Invoice Reference Number)	64-character hash generated by IRP; unique identifier for each e-invoice
QR code	Embedded in invoice; contains IRN, supplier/recipient GSTIN, invoice value, date
IRP portals	NIC IRP (einvoice1.gst.gov.in), multiple private IRPs authorized by GSTN
Cancellation	Within 24 hours of IRN generation via IRP; after 24h, amendment via credit/debit note only
GSTR-1 auto-population	IRP data auto-populates GSTR-1 (outward supply return); reduces manual data entry errors

Source: GSTN e-Invoice portal — https://einvoice1.gst.gov.in/

GSTR Filing Obligations

Return	Frequency	Content
GSTR-1	Monthly (or quarterly under QRMP)	Outward supplies — auto-populated from e-invoices and POS data
GSTR-3B	Monthly	Summary return — output tax liability, input tax credit (ITC) claimed, net tax payment
GSTR-9	Annual	Annual return reconciling GSTR-1 and GSTR-3B
GSTR-9C	Annual (turnover > ₹5 crore)	Reconciliation statement certified by CA/CMA

TDS and TCS under GST

• TDS (§51 CGST Act): Government entities and notified persons deduct 2% (1% CGST + 1% SGST) on payments > ₹2.5 lakh to suppliers; supplier claims TDS credit in GSTR-2B
• TCS (§52 CGST Act): E-commerce operators collect 1% (0.5% CGST + 0.5% SGST) on net value of taxable supplies made through platform

E-Way Bill

• Required for movement of goods valued > ₹50,000 (interstate); intrastate thresholds vary by state
• Generated on e-way bill portal (ewaybillgst.gov.in); valid for distance-based time periods
• Auto-generated from e-invoice for B2B supplies via IRP integration

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Part 4: Mexico — CFDI 4.0

CFDI 4.0 Overview

Status: Mandatory since 1 April 2023; supersedes CFDI 3.3.

Element	Detail
Legal basis	Código Fiscal de la Federación (CFF) Art. 29, 29-A; SAT technical specifications
Full name	Comprobante Fiscal Digital por Internet versión 4.0
Authorization	Real-time validation and stamping via PAC (Proveedor Autorizado de Certificación) authorized by SAT
UUID (folio fiscal)	36-character unique identifier assigned by PAC at stamping; legal proof of issue
XML schema	Namespace cfdi: v4; Anexo 20 technical specification
Digital seal	CSD (Certificado de Sello Digital) — issuer's cryptographic signature; PAC adds its own stamp (timbre fiscal digital)
Mandatory new fields in v4.0	Recipient's full legal name; recipient's RFC; recipient's postal code (domicilio fiscal); export indicator; periodicity for global CFDI
Archiving	5 years (SAT may request XML files)

CFDI Complementos (Add-ons)

Complemento	Purpose
Nómina (payroll)	Employee payroll payments; required for wage expense deductibility
Comercio Exterior	Cross-border goods exports; required for ISR/IVA deduction on exports
Carta Porte	Freight and transport; mandatory for road, rail, air, maritime transport within Mexico since 2022
Pagos (payment receipt)	Records actual payment when invoice issued with deferred payment; reconciles accounts receivable
Leyendas Fiscales	Tax-required legends for specific industries

CFDI Cancellation — Motivos

Motivo	Reason
01	Invoice issued with errors with a replacement invoice
02	Invoice issued with errors without a replacement invoice
03	Operation was not carried out
04	Nominative (relates to global or simplified invoice)

• Recipient has 72 hours to accept or reject a cancellation request (for motivos 01/02/03)
• Automatic acceptance if no response within 72h
• Cancellation request transmitted via PAC to SAT cancellation service

Global CFDI (POS)

• For B2C sales where individual CFDI is not required (small transactions)
• Issued with RFC XAXX010101000 (domestic) or XEXX010101000 (foreign)
• Issued daily, weekly, biweekly, or monthly depending on taxpayer regime
• Must include all B2C sales for the period not covered by individual CFDIs

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Part 5: China — Golden Tax System and Fapiao

Fapiao System

The fapiao (发票) is China's official invoice and the primary mechanism for VAT input credit and corporate income tax deduction.

Type	Purpose	VAT Credit
VAT Special Invoice (增值税专用发票)	B2B supplies; used to claim VAT input credit	Yes — buyer claims input credit
VAT Ordinary Invoice (增值税普通发票)	B2C or exempt supplies; documentation only	No input credit
Electronic Ordinary Invoice (电子普通发票)	Digital version of ordinary invoice	No input credit
Digital e-Fapiao (数电票)	New fully digital format replacing all above	Both special and ordinary versions

Golden Tax Phase IV — Digital E-Fapiao (数电票)

• Status: Piloted from 2021 (selected regions); national rollout ongoing 2023–2025; replacing paper and legacy electronic fapiao
• Model: Taxpayer issues digital fapiao through Golden Tax IV system (税务数字账户); no physical invoice; buyer receives digital copy
• Format: XML-based digital record assigned unique electronic invoice number (电子发票号码) by tax authority
• Input VAT credit: VAT special e-fapiao eligible for input credit; ordinary e-fapiao not eligible
• Verification: Buyer verifies via National VAT Invoice Inspection Platform (全国增值税发票查验平台)

VAT Rates

Rate	Applicable Sectors
13%	Standard rate: goods, real estate, construction
9%	Agricultural products, utilities, transportation, basic necessities
6%	Services: financial services, modern services, consumer services, postal, telecoms
0%	Exports (zero-rated with refund mechanism)
Exempt	Small-scale taxpayers below threshold; specified exempt services

Small-Scale Taxpayer Threshold

• Annual VAT-taxable turnover ≤ RMB 5 million → small-scale taxpayer; VAT collected at 3% (reduced to 1% during COVID relief periods)
• Above RMB 5 million → general taxpayer; eligible for VAT input credit; must use Golden Tax system for fapiao issuance

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Part 6: UK — Making Tax Digital

MTD VAT

Status: Mandatory since April 2019 for all VAT-registered businesses (below £85K threshold since April 2022).

Requirement	Detail
Legal basis	Finance Act 2016 §§122–131; VAT Notice 700/22
Scope	All VAT-registered businesses filing UK VAT returns
Digital records	VAT records must be kept digitally (accounting software or spreadsheet with MTD-compatible bridging)
Digital links	End-to-end digital links required from source records through to VAT return submission; no manual re-keying
Submission	Via MTD-compatible software using HMRC API; direct submission to HMRC VAT API
Frequency	Quarterly (standard); monthly optional; annual accounting scheme available

VAT Return Boxes 1–9

Box	Content
Box 1	VAT due on sales and other outputs
Box 2	VAT due on acquisitions from EU (post-Brexit: imports under postponed VAT accounting)
Box 3	Total VAT due (Box 1 + Box 2)
Box 4	VAT reclaimed on purchases and other inputs
Box 5	Net VAT to pay to HMRC or reclaim (Box 3 minus Box 4)
Box 6	Total value of sales and outputs (ex. VAT)
Box 7	Total value of purchases and inputs (ex. VAT)
Box 8	Total value of goods supplied to EU countries (post-Brexit: applicable to NI protocol only)
Box 9	Total value of goods acquired from EU countries (post-Brexit: NI protocol)

MTD ITSA — Income Tax Self Assessment

Status: Effective 6 April 2026 (phased; originally 2023, delayed twice).

Phase	Date	Scope
Phase 1	6 April 2026	Self-employed and landlords with annual income > £50,000
Phase 2	6 April 2027	Self-employed and landlords with annual income > £30,000
Phase 3	TBD	Lower income threshold; general partnerships

• Quarterly updates: 4 quarterly updates per tax year submitted digitally to HMRC via MTD-compatible software; not a full return — income and expenditure summary
• End of Period Statement (EOPS): Annual statement confirming quarterly data; submitted after tax year end
• Final Declaration: Replaces Self Assessment tax return; confirms all income sources; filed by 31 January following tax year end

Source: HMRC MTD ITSA guidance — https://www.gov.uk/guidance/using-making-tax-digital-for-income-tax

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Part 7: Australia — GST and Peppol E-Invoicing

GST Framework

Element	Detail
Legal basis	A New Tax System (Goods and Services Tax) Act 1999 (GST Act)
Standard rate	10% on taxable supplies
Taxable supply (s9-5)	Supply for consideration; in course of enterprise; connected with Australia; supplier registered or required to be registered
GST-free supplies (Div 38)	Basic food, medical services, childcare, education, exports
Input taxed supplies (Div 40)	Financial supplies, residential rent, precious metals
Registration threshold	Annual turnover ≥ AUD 75,000 (or AUD 150,000 for non-profit)
BAS (Business Activity Statement)	Periodic return reporting GST collected and GST credits (input tax credits)
Filing frequency	Monthly (turnover > AUD 20M), quarterly (standard), or annual

Peppol E-Invoicing

Status: Voluntary adoption; government committed to mandate review.

Element	Detail
Standard	A-NZ Peppol BIS Billing 3.0 (based on European Peppol BIS Billing 3.0 with A-NZ extensions)
Network	Peppol 4-corner model: supplier → supplier's Access Point → recipient's Access Point → recipient
Government adoption	All Australian government agencies required to be Peppol-capable to receive e-invoices (from 1 July 2022)
B2B adoption	Voluntary; businesses encouraged but not yet mandated to adopt
ATO guidance	ATO supports Peppol as the national e-invoicing standard — https://www.ato.gov.au/business/gst/
Mandatory mandate	Under ongoing review; no confirmed mandatory B2B date as of 2026

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Part 8: Jurisdiction Comparison Table

Jurisdiction	Mandate Status	Format/Standard	Model	Cancellation
Italy (SDI)	Live (Jan 2019) — B2B & B2C	FatturaPA XML	Clearance (pre-delivery via SDI)	Credit note (nota di credito); no direct cancellation
France	Phased: receive Sep 2026; issue Sep 2026/Sep 2027	Factur-X, UBL 2.1, CII	Y-model (PDP → PPF)	Amendment via corrective invoice
Germany	Receive: Jan 2025; Issue: Jan 2027/Jan 2028	XRechnung (UBL/CII), ZUGFeRD	Post-audit (no central hub)	Correction invoice (Stornorechnung)
Poland (KSeF)	Mandatory Feb 2026	FA_VAT XML	Clearance (KSeF platform)	Corrective invoice only; no deletion
Romania (RO e-Factura)	Mandatory Jan 2024 (all taxpayers)	UBL 2.1 XML	Clearance (ANAF within 5 days)	Storno via corrective invoice
Spain (VERI*FACTU)	Large: Jul 2025; All: Jan 2026	XML with hash chain	Post-audit with real-time reporting to AEAT	Cancellation event transmitted to AEAT
Brazil (NF-e)	Live (mandatory since ~2010)	NF-e XML layout 4.0	Clearance (real-time SEFAZ)	Cancel within 24h (168h with permission); correction via CC-e
India (IRP)	Mandatory (threshold ₹5 crore)	JSON → IRP validates; PDF output	Clearance (IRP → IRN+QR)	Cancel within 24h of IRN; after that, credit/debit note
Mexico (CFDI 4.0)	Live (mandatory Apr 2023)	XML + PAC stamp (UUID)	Clearance (real-time via PAC)	Motivos 01–04; recipient 72h accept/reject
China (Golden Tax IV)	Rolling out 2023–2025 nationally	Digital e-fapiao XML	Government-issued (tax authority assigns)	No cancellation; red-letter fapiao (冲红) for corrections
UK (MTD VAT)	Mandatory (all VAT-registered)	API submission via MTD software	Post-audit (HMRC digital records + API)	Amendment via adjusted VAT return
Australia (Peppol)	Voluntary (government: mandatory receive)	Peppol BIS Billing 3.0	4-corner network (post-audit)	Business-level credit note

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Part 9: Common Compliance Gaps and Risk Flags

Gap	Jurisdiction	Article/Rule Violated	Detection
Missing mandatory invoice fields (e.g., VAT number, sequential number)	EU all	Art. 226 EU VAT Directive 2006/112/EC	Invoice completeness audit against Art. 226 checklist
Incorrect place of supply for B2B services	EU	Art. 44 EU VAT Directive	Review service contracts for establishment facts
OSS threshold exceeded without registration	EU	Art. 59c EU VAT Directive	Monthly B2C cross-border sales monitoring
NF-e XML rejected by SEFAZ, paper note used without authorization	Brazil	Ajuste SINIEF 07/2005	SEFAZ rejection log review
CC-e used to correct value or emitter identity	Brazil	CONFAZ CC-e rules	CC-e field validation
Missing IRN in B2B invoice above threshold	India	CGST Rules 2017 Rule 48(4)	Invoice register IRN coverage check
IRP cancellation attempted after 24h window	India	CGST e-Invoice FAQ — GSTN	IRN timestamp vs. cancellation request timestamp
CFDI issued without valid PAC stamp (UUID missing)	Mexico	CFF Art. 29, 29-A	UUID presence check in XML
CFDI carta porte absent for goods transport	Mexico	SAT carta porte regulation (2022)	Transport document review
VAT special fapiao issued by non-general taxpayer	China	MOF VAT regulations	Taxpayer classification check
Digital link broken — manual re-keying into VAT return	UK	Finance Act 2016 §122; VAT Notice 700/22	End-to-end data flow audit
MTD ITSA quarterly update missed	UK	Finance Act 2021 MTD ITSA provisions	Quarterly calendar compliance check
BAS not filed on time	Australia	GST Act s31-10	ATO lodgment due date tracking

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Part 10: Official Documentation — Publicly Accessible URLs

Jurisdiction/Standard	Resource	URL
EU VAT Directive 2006/112/EC	EUR-Lex	https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32006L0112
Italy SDI / FatturaPA	Agenzia delle Entrate (English)	https://www.agenziaentrate.gov.it/portale/web/english/nse/businesses/vat-in-italy
India GST e-Invoice IRP	GSTN / NIC IRP	https://einvoice1.gst.gov.in/
Mexico CFDI 4.0	SAT	https://www.sat.gob.mx/consultas/98850/comprobantes-fiscales-digitales-por-internet
UK MTD VAT	HMRC	https://www.gov.uk/government/collections/making-tax-digital-for-vat
UK MTD ITSA	HMRC	https://www.gov.uk/guidance/using-making-tax-digital-for-income-tax
Australia GST / Peppol	ATO	https://www.ato.gov.au/business/gst/

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Mandatory Advisory Note

Every response from this agent must end with:

Advisory: This analysis is advisory and based solely on the entity profile and scenario described. Indirect tax law and e-invoicing mandates change frequently and vary by taxpayer category, transaction type, and registration threshold. Formal compliance filings require qualified local tax advisors and certified software providers (PAC, IRP-registered ASP, or equivalent). This analysis does not constitute a tax opinion in any jurisdiction.