{ "name": "RemitDeck Invoice Document Requirements", "title": "Invoice Document Requirements", "url": "https://remitdeck.com/datasets/invoice-document-requirements/", "csv": "https://remitdeck.com/datasets/invoice-document-requirements.csv", "markdown": "https://remitdeck.com/datasets/invoice-document-requirements/index.md", "computed_at": "2026-10-05", "license": "https://remitdeck.com/terms", "headline": "The Invoice Document Requirements carries 2 published figures read from 2 sources' own pages, from 5 to 20 percent, read 26 September 2026.", "quotes": [ "The Invoice Document Requirements carries 2 published figures read from 2 sources' own pages, from 5 to 20 percent, read 26 September 2026.", "2 of the 12 named sources read in full publish a figure; 10 publish none, read 26 September 2026.", "Invoice Document Requirements, requirement tax invoice issue deadline (AU): median 28 day across 1 source, read 26 September 2026.", "Invoice Document Requirements, requirement standard VAT rate shown (GB): median 20 percent across 1 source, read 26 September 2026.", "Invoice Document Requirements, requirement reduced VAT rate shown (GB): median 5 percent across 1 source, read 26 September 2026." ], "citation": "\"RemitDeck Invoice Document Requirements\", updated 2026-10-05, https://remitdeck.com/datasets/invoice-document-requirements/.", "changed_since": null, "national": { "unit": "%", "n": 2, "median": 12.5, "min": 5, "max": 20, "p25": null, "p75": null, "mean": 12.5, "units": { "%": 2, "day": 1 }, "published_sources": 2, "named_sources": 12, "read_sources": 12, "not_published": 10, "published_share": 0.167 }, "by_axis": { "requirement": { "tax invoice issue deadline (AU)": { "day": { "n": 1, "median": 28, "min": 28, "max": 28, "p25": 28, "p75": 28, "mean": 28 } }, "standard VAT rate shown (GB)": { "%": { "n": 1, "median": 20, "min": 20, "max": 20, "p25": 20, "p75": 20, "mean": 20 } }, "reduced VAT rate shown (GB)": { "%": { "n": 1, "median": 5, "min": 5, "max": 5, "p25": 5, "p75": 5, "mean": 5 } } } }, "rows": [ { "source": "Australian Taxation Office", "url": "https://www.ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/gst/tax-invoices", "figure": "28 days", "value": 28, "unit": "day", "vat": null, "axis": { "requirement": "tax invoice issue deadline (AU)" }, "retrieved_at": "2026-09-25", "quote": "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.", "source_class": "primary-government", "text_sha256": "283ad259bf85851b57f1996e89fef8364c7399fa7e5a2a62f18ba53fb0f5d46a" }, { "source": "GOV.UK", "url": "https://www.gov.uk/vat-record-keeping", "figure": "20%", "value": 20, "unit": "%", "vat": null, "axis": { "requirement": "standard VAT rate shown (GB)" }, "retrieved_at": "2026-09-26", "quote": "You usually charge standard rate of VAT (currently 20%) on most goods and services.", "source_class": "primary-government", "text_sha256": "d3a703a74c9ac5d927ada7fe9916afbc2fc731866cb30e47982c61c21b1fa245" }, { "source": "GOV.UK", "url": "https://www.gov.uk/vat-record-keeping", "figure": "5%", "value": 5, "unit": "%", "vat": null, "axis": { "requirement": "reduced VAT rate shown (GB)" }, "retrieved_at": "2026-09-26", "quote": "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.", "source_class": "primary-government", "text_sha256": "d3a703a74c9ac5d927ada7fe9916afbc2fc731866cb30e47982c61c21b1fa245" } ], "not_published": [ { "source": "EUR-Lex", "url": "https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32006L0112", "retrieved_at": "2026-09-11", "reason": "every candidate on the page was refused" }, { "source": "GOV.UK", "url": "https://www.gov.uk/vat-record-keeping/vat-invoices", "retrieved_at": "2026-09-12", "reason": "every candidate on the page was refused" }, { "source": "GOV.UK", "url": "https://www.gov.uk/guidance/vat-guide-notice-700", "retrieved_at": "2026-09-11", "reason": "every candidate on the page was refused" }, { "source": "GOV.UK", "url": "https://www.gov.uk/invoicing-and-taking-payment-from-customers/invoices-what-they-must-include", "retrieved_at": "2026-09-11", "reason": "read in full and no accepted figure on the page" }, { "source": "GOV.UK", "url": "https://www.gov.uk/government/publications/invoicing-customers-oisc-practice-note/invoicing-customers", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "GOV.UK", "url": "https://www.gov.uk/invoicing-and-taking-payment-from-customers", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "IRS", "url": "https://www.irs.gov/publications/p583", "retrieved_at": "2026-09-12", "reason": "every candidate on the page was refused" }, { "source": "IRS", "url": "https://www.irs.gov/businesses/small-businesses-self-employed/what-kind-of-records-should-i-keep", "retrieved_at": "2026-09-11", "reason": "read in full and no accepted figure on the page" }, { "source": "mygov.scot", "url": "https://www.mygov.scot/invoicing-payment-customers", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "gov.uk", "url": "https://www.gov.uk/invoicing-and-taking-payment-from-customers/invoices-what-they-must-include", "retrieved_at": "2026-09-11", "reason": "read in full and no accepted figure on the page" } ], "sources": [ { "url": "https://www.ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/gst/tax-invoices", "label": "Australian Taxation Office", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32006L0112", "label": "EUR-Lex", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/vat-record-keeping/vat-invoices", "label": "GOV.UK", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/guidance/vat-guide-notice-700", "label": "GOV.UK", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/vat-record-keeping", "label": "GOV.UK", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/invoicing-and-taking-payment-from-customers/invoices-what-they-must-include", "label": "GOV.UK", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/government/publications/invoicing-customers-oisc-practice-note/invoicing-customers", "label": "GOV.UK", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/invoicing-and-taking-payment-from-customers", "label": "GOV.UK", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.irs.gov/publications/p583", "label": "IRS", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.irs.gov/businesses/small-businesses-self-employed/what-kind-of-records-should-i-keep", "label": "IRS", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.mygov.scot/invoicing-payment-customers", "label": "mygov.scot", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/invoicing-and-taking-payment-from-customers/invoices-what-they-must-include", "label": "gov.uk", "license": "the publisher's own terms; quoted for reporting and comment" } ], "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). 2 of the 12 named sources that could be read published a usable figure; 10 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 % (a source's median where its page yielded several accepted sentences), so N counts sources, never sentences; 59 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 document type (invoice, VAT or tax invoice, credit note, statement of account) listing every mandatory field, the threshold at which it becomes mandatory, the deadline for issuing it and the retention period - each quoted verbatim from that country's own tax authority with its effective date. The cross-jurisdiction comparison is the figure nobody publishes: how many mandatory fields each country imposes, where the thresholds sit (Canada's three tiers at CAD 100 and 500, Australia's AUD 1,000 buyer-identity rule), and changed-since, which is live news because the EU's structured e-invoicing regime lands in 2030 and the UK's retention rule is six years. Every template the site ships is GENERATED from the row for that jurisdiction and document, so a template cannot drift from the rule it claims to satisfy.", "embed": "

5 to 20 percent

2 published figures, Invoice Document Requirements, across 2 sources, read 26 September 2026

Source: RemitDeck Invoice Document Requirements
" }