E invoicing requirements (7 sources)
The Einvoicing Mandates And Invoice Content carries 7 published figures read from 7 sources' own pages, from 28 to 60 day, read 26 September 2026.
ReceivableLedger sells its own paid plan in this category (our pricing). It is not counted here: every figure in this index is another provider's own published price, read from its own page.
7 of the 19 named sources read in full publish a figure; 11 publish none, read 26 September 2026.
By rule
| Breakdown | Median | Range | Sources |
|---|---|---|---|
| rulepayment term, public authorities (EU) | 30day | 30 to 30day | 1 |
| rulepayment term, business to business (EU) | 60day | 60 to 60day | 1 |
| rulerecovery cost compensation (EU) | 40EUR | 40 to 40EUR | 1 |
| rulestatutory late payment interest (EU) | 8% | 8 to 8% | 1 |
| ruleintra-Community acquisition threshold (EU) | 10,000EUR | 10,000 to 10,000EUR | 1 |
| ruledistance selling threshold (EU) | 35,000EUR | 35,000 to 35,000EUR | 1 |
| ruleminimum reduced VAT rate (EU) | 5% | 5 to 5% | 1 |
| ruletax invoice issue deadline (AU) | 28day | 28 to 28day | 1 |
| ruleVAT invoice issue deadline (GB) | 30day | 30 to 30day | 1 |
| rulesimplified invoice threshold (GB) | 250GBP | 250 to 250GBP | 1 |
| rulee-invoice reporting window (IN) | 30day | 30 to 30day | 1 |
| rulepayment term, public authorities (GB) | 30day | 30 to 30day | 1 |
| rulepayment term, business to business (GB) | 60day | 60 to 60day | 1 |
| ruleVAT standard rate (GB) | 20% | 20 to 20% | 1 |
| ruleVAT reduced rate (GB) | 5% | 5 to 5% | 1 |
| ruleVAT zero rate (GB) | 0% | 0 to 0% | 1 |
Every figure, with its source
One row per source: the figure the source's own page publishes, the page, and the day it was read. A figure that is not on a page we read is not on this one.
| Source | Figure | Breakdown | Read |
|---|---|---|---|
| EU VAT Directive 2006/112/EC | 35,000EUR | distance selling threshold (EU) | 2026-09-25 |
| EU VAT Directive 2006/112/EC | 10,000EUR | intra-Community acquisition threshold (EU) | 2026-09-25 |
| HMRC Record keeping (VAT Notice 700/21) | 250GBP | simplified invoice threshold (GB) | 2026-09-25 |
| European Commission late payment rules | 60day | payment term, business to business (EU) | 2026-09-11 |
| GOV.UK late commercial payments, interest and debt recovery | 60day | payment term, business to business (GB) | 2026-09-26 |
| European Commission late payment rules | 40EUR | recovery cost compensation (EU) | 2026-09-11 |
| European Commission late payment rules | 30day | payment term, public authorities (EU) | 2026-09-11 |
| HMRC Record keeping (VAT Notice 700/21) | 30day | VAT invoice issue deadline (GB) | 2026-09-25 |
| India GST e-Invoice portal | 30day | e-invoice reporting window (IN) | 2026-09-25 |
| GOV.UK late commercial payments, interest and debt recovery | 30day | payment term, public authorities (GB) | 2026-09-26 |
| ATO tax invoices | 28day | tax invoice issue deadline (AU) | 2026-09-25 |
| gov.uk | 20% | VAT standard rate (GB) | 2026-09-26 |
| European Commission late payment rules | 8% | statutory late payment interest (EU) | 2026-09-11 |
| EU VAT Directive 2006/112/EC | 5% | minimum reduced VAT rate (EU) | 2026-09-25 |
| gov.uk | 5% | VAT reduced rate (GB) | 2026-09-26 |
| gov.uk | 0% | VAT zero rate (GB) | 2026-09-26 |
The sentence each figure was read from (16)
- EU VAT Directive 2006/112/EC, read 2026-09-25:
The Member State within the territory of which the goods are located at the time when their dispatch or transport to the customer ends may limit the threshold referred to in paragraph 1 to EUR 35 000 or the equivalent in national currency, where that Member State fears that the threshold of EUR 100 000 might cause serious distortion of competition.
- EU VAT Directive 2006/112/EC, read 2026-09-25:
during the current calendar year, the total value of intra-Community acquisitions of goods does not exceed a threshold which the Member States shall determine but which may not be less than EUR 10 000 or the equivalent in national currency;
- HMRC Record keeping (VAT Notice 700/21), read 2026-09-25:
£250 or less (including VAT), then you can issue an invoice showing your name, address and VAT registration number, the time of supply (tax point), a description which identifies the goods or services supplied, and for each VAT rate applicable, the total amount payable, including VAT shown in sterling and the VAT rate charged — exempt supplies must not be included in this type of VAT invoice
- European Commission late payment rules, read 2026-09-11:
enterprises have to pay their invoices within 60 days, unless they expressly agree otherwise and provided it is not grossly unfair
- GOV.UK late commercial payments, interest and debt recovery, read 2026-09-26:
You can agree a longer period than 60 days for business transactions - but it must be fair to both businesses.
- European Commission late payment rules, read 2026-09-11:
automatic entitlement to interest for late payment and €40 minimum as compensation for recovery costs
- European Commission late payment rules, read 2026-09-11:
public authorities have to pay for the goods and services that they procure within 30 days or, in very exceptional circumstances, within 60 days
- HMRC Record keeping (VAT Notice 700/21), read 2026-09-25:
Normally you must issue a VAT invoice within 30 days of the date you make the supply.
- India GST e-Invoice portal, read 2026-09-25:
10 crores and above will not be allowed to report e-Invoices older than 30 days from the date of reporting on the IRP portals.
- GOV.UK late commercial payments, interest and debt recovery, read 2026-09-26:
If you agree a payment date, it must usually be within 30 days for public authorities or 60 days for business transactions.
- ATO tax invoices, read 2026-09-25:
If a customer asks for a tax invoice, you must provide one within 28 days, unless it is for a sale of $82.50 (including GST) or less.
- gov.uk, read 2026-09-26:
You usually charge standard rate of VAT (currently 20%) on most goods and services.
- European Commission late payment rules, read 2026-09-11:
statutory interest of at least 8% above the European Central Bank’s reference rate
- EU VAT Directive 2006/112/EC, read 2026-09-25:
The reduced rates shall be fixed as a percentage of the taxable amount, which may not be less than 5 %.
- gov.uk, read 2026-09-26:
You charge reduced rate (currently 5%) instead of standard rate on certain goods or services, or if the circumstances of the sale meets certain rules.
- gov.uk, read 2026-09-26:
Zero rate means you must still account for and charge VAT (for example, you must include it on your invoices) but the rate you use is 0%.
Read in full, publishes no figure
11 named sources were read in full on the dates shown and print no usable figure. They are counted, never filled in.
- GOV.UK invoicing and taking payment from customers, read 2026-09-11: read in full and no accepted figure on the page
- Late Payment of Commercial Debts (Interest) Act 1998, read 2026-09-11: read in full and no accepted figure on the page
- IRS recordkeeping for small business, read 2026-09-11: read in full and no accepted figure on the page
- Poland KSeF (Ministry of Finance), read 2026-09-25: read in full and no accepted figure on the page
- OpenPeppol, read 2026-09-18: read in full and no accepted figure on the page
- European Commission: VAT in the Digital Age (ViDA), read 2026-09-25: every candidate on the page was refused
- European Commission: ViDA proposal, read 2026-09-25: every candidate on the page was refused
- CRA GST/HST for businesses, read 2026-09-18: read in full and no accepted figure on the page
- HMRC VATREC16027: pro-forma invoices, read 2026-09-11: read in full and no accepted figure on the page
- HMRC VATREC9010: invoice content, read 2026-09-11: read in full and no accepted figure on the page
- Fed Small Business (Federal Reserve), read 2026-09-25: read in full and no accepted figure on the page
Methodology
Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2).
7 of the 19 named sources that could be read published a usable figure; 11 published none and are recorded as not published, never filled in; 0 could not be read (blocked, dead or unreachable) and count nowhere.
The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source in day (a source's median where its page yielded several accepted sentences), so N counts sources, never sentences; 40 candidate sentence(s) were refused by a reviewer with the reason recorded.
The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per jurisdiction per rule - the mandatory fields of a valid invoice, the issue deadline, the retention period, whether numbering must be sequential, the legal standing of a proforma, and the date and turnover threshold at which e-invoicing becomes mandatory - each quoted verbatim from that jurisdiction's own authority with its effective date.
The derivation is the CROSS-JURISDICTION comparison nobody publishes without selling software beside it: which fields are common to all, where the UK and EU diverge from the US and Australia (sequential numbering required versus unique-only), and a rolling calendar of every mandate date still ahead, changed-since each read.
40 candidate sentences on these pages were refused by a reviewer; each refusal and its reason is recorded in the review ledger.
Sources (19)
- HMRC VAT invoices (VAT record keeping)(the publisher's own terms; quoted for reporting and comment)
- HMRC Record keeping (VAT Notice 700/21)(the publisher's own terms; quoted for reporting and comment)
- GOV.UK invoicing and taking payment from customers(the publisher's own terms; quoted for reporting and comment)
- GOV.UK late commercial payments, interest and debt recovery(the publisher's own terms; quoted for reporting and comment)
- Late Payment of Commercial Debts (Interest) Act 1998(the publisher's own terms; quoted for reporting and comment)
- EU VAT Directive 2006/112/EC(the publisher's own terms; quoted for reporting and comment)
- ATO tax invoices(the publisher's own terms; quoted for reporting and comment)
- IRS recordkeeping for small business(the publisher's own terms; quoted for reporting and comment)
- India GST e-Invoice portal(the publisher's own terms; quoted for reporting and comment)
- Poland KSeF (Ministry of Finance)(the publisher's own terms; quoted for reporting and comment)
- OpenPeppol(the publisher's own terms; quoted for reporting and comment)
- European Commission: VAT in the Digital Age (ViDA)(the publisher's own terms; quoted for reporting and comment)
- European Commission: ViDA proposal(the publisher's own terms; quoted for reporting and comment)
- CRA GST/HST for businesses(the publisher's own terms; quoted for reporting and comment)
- HMRC VATREC16027: pro-forma invoices(the publisher's own terms; quoted for reporting and comment)
- HMRC VATREC9010: invoice content(the publisher's own terms; quoted for reporting and comment)
- European Commission late payment rules(the publisher's own terms; quoted for reporting and comment)
- Fed Small Business (Federal Reserve)(the publisher's own terms; quoted for reporting and comment)
- gov.uk(the publisher's own terms; quoted for reporting and comment)
Cite or embed this figure
Cite or embed this figure
The Einvoicing Mandates And Invoice Content carries 7 published figures read from 7 sources' own pages, from 28 to 60 day, read 26 September 2026.
7 of the 19 named sources read in full publish a figure; 11 publish none, read 26 September 2026.
Einvoicing Mandates And Invoice Content, rule payment term, public authorities (EU): median 30 day across 1 source, read 26 September 2026.
Einvoicing Mandates And Invoice Content, rule payment term, business to business (EU): median 60 day across 1 source, read 26 September 2026.
Einvoicing Mandates And Invoice Content, rule recovery cost compensation (EU): median 40 EUR across 1 source, read 26 September 2026.
Einvoicing Mandates And Invoice Content, rule statutory late payment interest (EU): median 8 percent across 1 source, read 26 September 2026.
Einvoicing Mandates And Invoice Content, rule intra-Community acquisition threshold (EU): median 10,000 EUR across 1 source, read 26 September 2026.
Einvoicing Mandates And Invoice Content, rule distance selling threshold (EU): median 35,000 EUR across 1 source, read 26 September 2026.
Einvoicing Mandates And Invoice Content, rule minimum reduced VAT rate (EU): median 5 percent across 1 source, read 26 September 2026.
Einvoicing Mandates And Invoice Content, rule tax invoice issue deadline (AU): median 28 day across 1 source, read 26 September 2026.
Einvoicing Mandates And Invoice Content, rule VAT invoice issue deadline (GB): median 30 day across 1 source, read 26 September 2026.
Einvoicing Mandates And Invoice Content, rule simplified invoice threshold (GB): median 250 GBP across 1 source, read 26 September 2026.
Einvoicing Mandates And Invoice Content, rule e-invoice reporting window (IN): median 30 day across 1 source, read 26 September 2026.
Einvoicing Mandates And Invoice Content, rule payment term, public authorities (GB): median 30 day across 1 source, read 26 September 2026.
Einvoicing Mandates And Invoice Content, rule payment term, business to business (GB): median 60 day across 1 source, read 26 September 2026.
Einvoicing Mandates And Invoice Content, rule VAT standard rate (GB): median 20 percent across 1 source, read 26 September 2026.
Einvoicing Mandates And Invoice Content, rule VAT reduced rate (GB): median 5 percent across 1 source, read 26 September 2026.
Einvoicing Mandates And Invoice Content, rule VAT zero rate (GB): median 0 percent across 1 source, read 26 September 2026.
Cite as: "ReceivableLedger Einvoicing Mandates And Invoice Content", updated 2026-10-05, https://receivableledger.com/datasets/einvoicing-mandates-and-invoice-content/.
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