[ { "country": "AE", "listed_providers": 0, "regime": "e-invoicing", "sources": [ { "authority_denials": [ { "lang": "en", "ledger_note": "Ledger's own words: the Ministry's own word for the first table is 'Accredited', and it names the instrument and the 'Accreditation procedure' the list rests on. The sentence does not say in terms that using an accredited provider is mandatory. Contrast the second table (ae_asp_preapproved_list), where the Ministry states accreditation in the future tense.", "read_on": "2026-10-11", "role": "characterises", "text": "As per Article 16 of Ministerial Decision No. 64 of 2025, On the eligibility criteria and Accreditation procedure for Service Providers under the Electronic Invoicing System, the following list sets out the eInvoicing Accredited Service Providers in the UAE.", "url": "https://mof.gov.ae/en/about-us/initiatives/einvoicing/einvoicing-accredited-service-providers-asps/" }, { "lang": "en", "ledger_note": "Ledger's own words: the Ministry's definition, in its Decision No. 243 of 2025, of the term it uses for the providers on this list. This is the approval limb of accredited.", "read_on": "2026-10-12", "role": "characterises", "text": "Accredited Service Provider: A Service Provider that is granted Accreditation to provide Electronic Invoicing Services in the State, in accordance with Ministerial Decision No. (64) of 2025.", "url": "https://mof.gov.ae/wp-content/uploads/2025/09/Ministerial-Decision-no.-243-of-2025-on-the-Electronic-Invoicing-System.pdf" }, { "lang": "en", "ledger_note": "Ledger's own words: Article 5, clause 1 of Decision No. 243 of 2025. The Ministry places on the Issuer and the Recipient, as applicable, a duty to appoint an Accredited Service Provider. This is the requirement limb of accredited. Who is an Issuer or Recipient, and from when, is set by other instruments and was not read.", "read_on": "2026-10-12", "role": "characterises", "text": "Without prejudice to the Issuer’s and Recipient’s obligations under this Decision, the Issuer and the Recipient, as applicable, shall appoint an Accredited Service Provider in accordance with Article 6 of this Decision.", "url": "https://mof.gov.ae/wp-content/uploads/2025/09/Ministerial-Decision-no.-243-of-2025-on-the-Electronic-Invoicing-System.pdf" }, { "lang": "en", "ledger_note": "Ledger's own words: Article 6, clause 7 of Decision No. 243 of 2025, the same duty stated again in the exchange and reporting article.", "read_on": "2026-10-12", "role": "characterises", "text": "The Issuer and the Recipient shall fulfil their obligations under this Article through the appointment of an Accredited Service Provider.", "url": "https://mof.gov.ae/wp-content/uploads/2025/09/Ministerial-Decision-no.-243-of-2025-on-the-Electronic-Invoicing-System.pdf" } ], "basis": "accredited", "basis_statement": "As per Article 16 of Ministerial Decision No. 64 of 2025, On the eligibility criteria and Accreditation procedure for Service Providers under the Electronic Invoicing System, the following list sets out the eInvoicing Accredited Service Providers in the UAE.", "id": "ae_asp_list", "kind": "provider_list", "last_updated": null, "publisher": "UAE Ministry of Finance", "publisher_basis": "read", "quarantined": false, "regime": "e-invoicing", "reuse_terms": "Restrictive. Quoted verbatim from https://mof.gov.ae/en/copyright/: 'Any unauthorised use, reproduction or printing of the information, materials and proprietary rights contained in this website is strictly prohibited.'", "snapshot_policy": "private", "source_url": "https://mof.gov.ae/en/about-us/initiatives/einvoicing/einvoicing-accredited-service-providers-asps/", "status": "to_verify" }, { "authority_denials": [ { "lang": "en", "ledger_note": "Ledger's own words: accreditation is stated in the future tense and is not yet granted to these providers. English, but carries no negation word at all, which is why a vocabulary of negations cannot read it.", "read_on": "2026-10-04", "role": "denies", "text": "Full Accreditation will be granted upon the successful completion of the remaining technical requirements and final approval by the Ministry of Finance.", "url": "https://mof.gov.ae/en/about-us/initiatives/einvoicing/einvoicing-accredited-service-providers-asps/" } ], "basis": "listed", "basis_statement": "The following Service Providers have successfully completed the initial pre-approval requirements and are currently undergoing the final production assessment stage of the UAE eInvoicing Service Provider Accreditation Process. Full Accreditation will be granted upon the successful completion of the remaining technical requirements and final approval by the Ministry of Finance.", "id": "ae_asp_preapproved_list", "kind": "provider_list", "last_updated": null, "publisher": "UAE Ministry of Finance", "publisher_basis": "read", "quarantined": false, "regime": "e-invoicing", "reuse_terms": "Same restrictive copyright notice as ae_asp_list, quoted verbatim from https://mof.gov.ae/en/copyright/: 'Any unauthorised use, reproduction or printing of the information, materials and proprietary rights contained in this website is strictly prohibited.'", "snapshot_policy": "private", "source_url": "https://mof.gov.ae/en/about-us/initiatives/einvoicing/einvoicing-accredited-service-providers-asps/", "status": "to_verify" }, { "id": "ae_mandate_page", "kind": "page", "last_updated": null, "publisher": "UAE Ministry of Finance", "publisher_basis": "read", "quarantined": false, "regime": "e-invoicing", "reuse_terms": "Same restrictive copyright as ae_asp_list (https://mof.gov.ae/en/copyright/).", "snapshot_policy": "private", "source_url": "https://mof.gov.ae/en/about-us/initiatives/einvoicing/", "status": "to_verify" } ] }, { "country": "AU", "listed_providers": 0, "regime": "e-invoicing", "sources": [ { "id": "au_ap_list", "kind": "provider_list", "last_updated": null, "publisher": "Australian Taxation Office (ATO)", "publisher_basis": "unread", "quarantined": false, "regime": "e-invoicing", "snapshot_policy": "private", "source_url": "https://softwaredevelopers.ato.gov.au/accreditation-Peppol-service-provider-register", "status": "to_verify" } ] }, { "country": "BE", "listed_providers": 0, "regime": "e-invoicing", "sources": [ { "id": "be_mandate_page", "kind": "page", "last_updated": null, "publisher": "FPS Finance (Federal Public Service Finance)", "publisher_basis": "unread", "quarantined": false, "regime": "e-invoicing", "snapshot_policy": "private", "source_url": "https://efacture.belgium.be/", "status": "to_verify" } ] }, { "country": "BG", "listed_providers": 0, "regime": "e-invoicing", "sources": [ { "id": "bg_mandate_page", "kind": "page", "last_updated": null, "publisher": "NRA (National Revenue Agency)", "publisher_basis": "unread", "quarantined": false, "regime": "e-invoicing", "snapshot_policy": "private", "source_url": "https://nra.bg/", "status": "to_verify" } ] }, { "country": "BH", "listed_providers": 0, "regime": "e-invoicing", "sources": [ { "id": "bh_mandate_page", "kind": "page", "last_updated": null, "publisher": "NBR (National Bureau for Revenue)", "publisher_basis": "unread", "quarantined": false, "regime": "e-invoicing", "snapshot_policy": "private", "source_url": "https://www.nbr.gov.bh/", "status": "to_verify" } ] }, { "country": "BR", "listed_providers": 0, "regime": "e-invoicing", "sources": [ { "id": "br_mandate_page", "kind": "page", "last_updated": null, "publisher": "Receita Federal / CONFAZ-SEFAZ (Portal da Nota Fiscal Eletronica)", "publisher_basis": "read", "quarantined": false, "regime": "e-invoicing", "snapshot_policy": "private", "source_url": "https://www.nfe.fazenda.gov.br/portal/principal.aspx", "status": "to_verify" } ] }, { "country": "CL", "listed_providers": 0, "regime": "e-invoicing", "sources": [ { "id": "cl_mandate_page", "kind": "page", "last_updated": null, "publisher": "SII (Servicio de Impuestos Internos)", "publisher_basis": "read", "quarantined": false, "regime": "e-invoicing", "snapshot_policy": "private", "source_url": "https://www.sii.cl/servicios_online/1039-.html", "status": "to_verify" } ] }, { "country": "CO", "listed_providers": 0, "regime": "e-invoicing", "sources": [ { "authority_denials": [ { "lang": "es", "ledger_note": "Ledger's own words: DIAN describes its enabling ('habilitación') process as the verification of the requirements a legal person must meet to be able to offer electronic invoicing services. The resolution cited here is the older 0042 of 2020; DIAN's other page on technology providers lists Resolución 00165 of 1 November 2023.", "read_on": "2026-10-11", "role": "characterises", "text": "Es el proceso establecido en la Resolución 0042 de 2020 a través del cual la DIAN verifica los requisitos de un aspirante a ser Proveedor Tecnológico, es decir, para que una persona jurídica pueda ofrecer los servicios de facturación electrónica a los responsables de expedir factura electrónica.", "url": "https://micrositios.dian.gov.co/sistema-de-facturacion-electronica/preguntas-y-respuestas-de-proveedores-tecnologicos/" }, { "lang": "es", "ledger_note": "Ledger's own words: when the verification succeeds DIAN issues a resolution enabling the provider. DIAN's page on technology providers labels the downloadable list 'Proveedores tecnológicos autorizados DIAN', and this list file's own column reads 'PROVEEDOR TECNOLOGICO HABILITADO'. 'Habilitado' and 'autorizado' are DIAN's words and neither is one of the five: the ceiling is the ledger's mapping of an approval granted by resolution, needed to offer the services, onto accredited.", "read_on": "2026-10-11", "role": "characterises", "text": "Si la verificación de los requisitos del aspirante es satisfactorio, la DIAN expide la resolución habilitándolo como proveedor tecnológico.", "url": "https://micrositios.dian.gov.co/sistema-de-facturacion-electronica/preguntas-y-respuestas-de-proveedores-tecnologicos/" }, { "lang": "es", "ledger_note": "Ledger's own words: DIAN's catalogue page. Its word is 'autorizados', and it offers the list to citizens who need to contract such services. It states no obligation to use a listed provider, which is why the requirement limb of accredited is not evidenced.", "read_on": "2026-10-12", "role": "characterises", "text": "El Catálogo de Participantes es un servicio público para dar a conocer las empresas Proveedores Tecnológicos autorizados por la DIAN. En el siguiente listado está disponible la información de NIT y Razón social de forma libre para todos los ciudadanos que requieran contratar dichos servicios.", "url": "https://micrositios.dian.gov.co/sistema-de-facturacion-electronica/proveedores-tecnologicos/" } ], "basis": "qualified", "basis_statement": "Es el proceso establecido en la Resolución 0042 de 2020 a través del cual la DIAN verifica los requisitos de un aspirante a ser Proveedor Tecnológico, es decir, para que una persona jurídica pueda ofrecer los servicios de facturación electrónica a los responsables de expedir factura electrónica. Si la verificación de los requisitos del aspirante es satisfactorio, la DIAN expide la resolución habilitándolo como proveedor tecnológico.", "id": "co_pac_list", "kind": "provider_list", "last_updated": null, "publisher": "DIAN (Direccion de Impuestos y Aduanas Nacionales)", "publisher_basis": "read", "quarantined": false, "regime": "e-invoicing", "reuse_terms": "RESTRICTIVE, read 2026-10-13 at https://www.dian.gov.co/Paginas/Privacidad.aspx ('Política de privacidad y Autorización de uso de los datos y contenidos'): 'Las imágenes, contenidos de información y servicios virtuales que se ponen a disposición del público en este sitio web se encuentran protegidos por la legislación vigente de derechos de autor y no podrán ser utilizados para la creación o promoción de servicios privados o con fines de lucro; en este sentido, la DIAN no concede ninguna licencia o autorización de uso de ninguna clase sobre sus derechos de propiedad intelectual o sobre cualquier otro derecho relacionado con las imágenes, contenidos y servicios virtuales del sitio web.'", "snapshot_policy": "private", "source_url": "https://www.dian.gov.co/impuestos/factura-electronica/Documents/Proveedores-habilitados-15102026.xlsx", "status": "to_verify" } ] }, { "country": "CZ", "listed_providers": 0, "regime": "e-invoicing", "sources": [ { "id": "cz_mandate_page", "kind": "page", "last_updated": null, "publisher": "Ministerstvo financi CR (Ministry of Finance)", "publisher_basis": "read", "quarantined": false, "regime": "e-invoicing", "snapshot_policy": "private", "source_url": "https://mf.gov.cz/cs/dane-a-ucetnictvi/elektronicka-fakturace/zakladni-informace", "status": "to_verify" } ] }, { "country": "DE", "listed_providers": 0, "regime": "e-invoicing", "sources": [ { "id": "de_mandate_page", "kind": "page", "last_updated": null, "publisher": "Bundesministerium der Finanzen (BMF)", "publisher_basis": "stated", "quarantined": false, "regime": "e-invoicing", "reuse_terms": "Only '© Bundesministerium der Finanzen' found on the page; no explicit reuse licence.", "snapshot_policy": "private", "source_url": "https://www.bundesfinanzministerium.de/Content/DE/FAQ/e-rechnung.html", "status": "to_verify" } ] }, { "country": "DK", "listed_providers": 0, "regime": "e-invoicing", "sources": [ { "id": "dk_mandate_page", "kind": "page", "last_updated": null, "publisher": "Erhvervsstyrelsen (Danish Business Authority)", "publisher_basis": "unread", "quarantined": false, "regime": "e-invoicing", "snapshot_policy": "private", "source_url": "https://nemhandel.dk/", "status": "to_verify" } ] }, { "country": "EE", "listed_providers": 0, "regime": "e-invoicing", "sources": [ { "id": "ee_mandate_page", "kind": "page", "last_updated": null, "publisher": "EMTA (Maksu- ja Tolliamet)", "publisher_basis": "read", "quarantined": false, "regime": "e-invoicing", "snapshot_policy": "private", "source_url": "https://www.emta.ee/ariklient/amet-uudised-ja-kontakt/maksu-ja-tolliamet/e-arved", "status": "to_verify" } ] }, { "country": "EG", "listed_providers": 0, "regime": "e-invoicing", "sources": [ { "id": "eg_mandate_page", "kind": "page", "last_updated": null, "publisher": "ETA (Egyptian Tax Authority)", "publisher_basis": "unread", "quarantined": false, "regime": "e-invoicing", "snapshot_policy": "private", "source_url": "https://www.eta.gov.eg/", "status": "to_verify" } ] }, { "country": "ES", "listed_providers": 0, "regime": "e-invoicing", "sources": [ { "authority_denials": [ { "context": "¿Debe un producto SIF obtener alguna certificación externa? ¿Debe registrarse el SIF previamente a su comercialización?", "lang": "es", "ledger_note": "Ledger's own words: AEAT answers the question above with a no. It says certifying the product does not need a process run by independent third parties, and that it is instead the producer's own 'auto-certificación' made as a Declaración Responsable. The sentence also characterises, by naming self-certification; it is filed once, as a denial, because it opens by denying that an external certification process is required. There is no list on this page; the denial is of the external certification or approval that a list would stand for.", "read_on": "2026-10-13", "role": "denies", "text": "Para certificar un producto no se requiere de procesos de certificación realizados por otras personas, entidades u organismos independientes –y, por tanto, ajenos al productor– que se dediquen a este tipo de tareas, sino que se trata de una “auto-certificación” del propio productor del producto SIF realizada como Declaración Responsable e incorporada al producto.", "url": "https://sede.agenciatributaria.gob.es/Sede/iva/sistemas-informaticos-facturacion-verifactu/preguntas-frecuentes/certificacion-sistemas-informaticos-declaracion-responsable.html" }, { "context": "En cuanto a su previo registro no está previsto en la norma.", "lang": "es", "ledger_note": "Ledger's own words: AEAT says no prior registration of the invoicing product is foreseen, by anyone. That denies a register of compliant products, which is the thing a provider list would be. The sentence before it, 'En cuanto a su previo registro no está previsto en la norma.', is the context.", "read_on": "2026-10-13", "role": "denies", "text": "Para cumplir con la normativa a este respecto no se prevé ningún registro previo del producto SIF por parte de nadie (ni productor, ni comercializador, ni usuario).", "url": "https://sede.agenciatributaria.gob.es/Sede/iva/sistemas-informaticos-facturacion-verifactu/preguntas-frecuentes/certificacion-sistemas-informaticos-declaracion-responsable.html" }, { "lang": "es", "ledger_note": "Ledger's own words: AEAT's description of who certifies. The producer or manufacturer certifies, in writing and visibly in the system, by a Declaración Responsable. It is the authority's own wording for the self_declared basis.", "read_on": "2026-10-13", "role": "characterises", "text": "Las entidades productoras o fabricantes del sistema informático deberán certificar, mediante una declaración responsable por escrito y de forma visible en el sistema y cada versión, que el sistema informático cumple con lo dispuesto en el artículo 29.2.j) de la Ley 58/2003, General Tributaria (LGT), así como con lo dispuesto en este Reglamento y en las especificaciones que, en su desarrollo, se han aprobado mediante orden ministerial.", "url": "https://sede.agenciatributaria.gob.es/Sede/iva/sistemas-informaticos-facturacion-verifactu/cuestiones-generales/certificacion-sistemas-informaticos_.html" } ], "basis": "self_declared", "basis_statement": "Las entidades productoras o fabricantes del sistema informático deberán certificar, mediante una declaración responsable por escrito y de forma visible en el sistema y cada versión, que el sistema informático cumple con lo dispuesto en el artículo 29.2.j) de la Ley 58/2003, General Tributaria (LGT), así como con lo dispuesto en este Reglamento y en las especificaciones que, en su desarrollo, se han aprobado mediante orden ministerial.", "id": "es_mandate_page", "kind": "page", "last_updated": null, "publisher": "AEAT (Agencia Tributaria)", "publisher_basis": "read", "quarantined": false, "regime": "e-invoicing", "reuse_terms": "AEAT 'Aviso legal', section 'Utilización de la información contenida en la web de la Agencia Tributaria' (https://sede.agenciatributaria.gob.es/Sede/condiciones-uso-sede-electronica/aviso-legal/utilizacion-informacion-contenida-web-aeat.html, page dated 03/febrero/2022, read 2026-10-13): 'La información disponible en el sitio web de la Agencia Tributaria, salvo indicación expresa en contrario, es susceptible de reutilización, quedando autorizada su reproducción total o parcial, modificación, distribución y comunicación, para usos comerciales y no comerciales, con sujeción a las siguientes condiciones:' The conditions listed are: 'Queda prohibida en cualquier circunstancia la desnaturalización del contenido de la información.' 'Es obligatorio citar la fuente de los documentos objeto de la reutilización.' 'Es obligatorio mencionar la fecha de la última actualización, cuando esté disponible, de los documentos objeto de la reutilización.' It is not a named licence. The 'Propiedad intelectual' page of the same notice (.../aviso-legal/propiedad-intelectual.html) reserves the site's design and code and says unauthorised reproduction of 'estas obras' is an infringement.", "snapshot_policy": "private", "source_url": "https://sede.agenciatributaria.gob.es/Sede/iva/sistemas-informaticos-facturacion-verifactu.html", "status": "to_verify" } ] }, { "country": "FI", "listed_providers": 0, "regime": "e-invoicing", "sources": [ { "id": "fi_mandate_page", "kind": "page", "last_updated": null, "publisher": "Verohallinto (Finnish Tax Administration)", "publisher_basis": "read", "quarantined": false, "regime": "e-invoicing", "snapshot_policy": "private", "source_url": "https://www.vero.fi/en/businesses-and-corporations/taxes-and-charges/payments/corporate-taxpayer--use-the-web-invoice/", "status": "to_verify" } ] }, { "country": "FR", "listed_providers": 155, "regime": "e-invoicing", "sources": [ { "authority_denials": [ { "lang": "fr", "ledger_note": "Ledger's own words: the page answers the question by naming registration. No sentence on either DGFiP page says in terms that this is not certification or homologation, so there is no denial to match, only the authority's chosen word.", "question": "Parle-t-on de certification / d’homologation / d’immatriculation ?", "read_on": "2026-10-04", "role": "characterises", "text": "Une plateforme agréée est une plateforme immatriculée par l’administration fiscale.", "url": "https://www.impots.gouv.fr/facturation-electronique-et-plateformes-agreees" }, { "lang": "fr", "ledger_note": "Ledger's own words: the same naming on the page this list is linked from.", "read_on": "2026-10-04", "role": "characterises", "text": "Une plateforme agréée est un opérateur de dématérialisation immatriculé par l'État.", "url": "https://www.impots.gouv.fr/je-consulte-la-liste-des-plateformes-agreees" } ], "basis": "recognised", "basis_statement": "Une plateforme agréée est une plateforme immatriculée par l’administration fiscale. À cet effet, un service dédié a été créé au sein de la DGFiP, le Service d'Immatriculation. L’immatriculation est délivrée à partir d’un dossier de candidature déposé par un opérateur répondant aux exigences qui sont imposées par voie réglementaire. Ainsi, un opérateur doit apporter des garanties suffisantes et démontrer sa capacité à accomplir les fonctionnalités attendues d’une plateforme agréée.", "id": "fr_pa_list", "kind": "provider_list", "last_updated": "2026-10-20T13:28:46+00:00", "publisher": "DGFiP", "publisher_basis": "read", "quarantined": false, "regime": "e-invoicing", "reuse_terms": "Licence Ouverte / Etalab 2.0 (https://www.impots.gouv.fr/mentions-legales): 'les informations de ce site sont proposés sous licence ouverte Etalab 2.0'; site graphics excluded.", "snapshot_policy": "private", "source_url": "https://www.impots.gouv.fr/sites/default/files/media/1_metier/2_professionnel/EV/2_gestion/290_facturation_electronique/listes_plateformes_agreees/liste_pa_attente_rapport_audit.xlsx", "status": "active" }, { "authority_denials": [ { "lang": "fr", "ledger_note": "Ledger's own words: definitive registration is granted only after the interoperability tests, so nothing has been granted to the operators on this list. The French negation is split ('n'est ... qu'après'), so no contiguous phrase of fewer words carries it.", "read_on": "2026-10-04", "role": "denies", "text": "L'immatriculation définitive n'est accordée qu'après réussite des tests d'interopérabilité en conditions réelles.", "url": "https://www.impots.gouv.fr/je-consulte-la-liste-des-plateformes-agreees" } ], "basis": "listed", "basis_statement": "Liste des opérateurs ayant déposé un dossier complet et conforme et en attente de leur immatriculation définitive conditionnée à la réussite des tests d'interopérabilité", "id": "fr_pa_reserve_list", "kind": "provider_list", "last_updated": null, "publisher": "DGFiP", "publisher_basis": "read", "quarantined": false, "regime": "e-invoicing", "reuse_terms": "Same Etalab 2.0 open licence as fr_pa_list (https://www.impots.gouv.fr/mentions-legales). Re-read 2026-10-18 at https://www.impots.gouv.fr/mentions-legales: 'les informations de ce site sont proposés sous licence ouverte Etalab 2.0'.", "snapshot_policy": "private", "source_url": "https://www.impots.gouv.fr/sites/default/files/media/1_metier/2_professionnel/EV/2_gestion/290_facturation_electronique/listes_plateformes_agreees/liste_pa_attente_test_interop.xlsx", "status": "to_verify" }, { "id": "fr_mandate_page", "kind": "page", "last_updated": null, "publisher": "DGFiP", "publisher_basis": "read", "quarantined": false, "regime": "e-invoicing", "reuse_terms": "Same Etalab 2.0 licence as fr_pa_list (https://www.impots.gouv.fr/mentions-legales).", "snapshot_policy": "public", "source_url": "https://www.impots.gouv.fr/facturation-electronique-et-plateformes-agreees", "status": "to_verify" } ], "withdrawn_providers": 0 }, { "country": "GB", "listed_providers": 0, "regimes": [ "e-invoicing", "mtd-vat" ], "sources": [ { "id": "gb_mandate_page", "kind": "page", "last_updated": null, "publisher": "HMRC / HM Treasury", "publisher_basis": "read", "quarantined": false, "regime": "e-invoicing", "reuse_terms": "Open Government Licence v3.0, https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/ . Publication footer, verbatim: 'This publication is licensed under the terms of the Open Government Licence v3.0 except where otherwise stated. To view this licence, visit nationalarchives.gov.uk/doc/open-government-licence/version/3 or write to the Information Policy Team, The National Archives, Kew, London TW9 4DU, or email: psi@nationalarchives.gov.uk'. Site footer, verbatim: 'All content is available under the Open Government Licence v3.0, except where otherwise stated'. Read 2026-10-12.", "snapshot_policy": "public", "source_url": "https://www.gov.uk/government/consultations/promoting-electronic-invoicing-across-uk-businesses-and-the-public-sector/outcome/promoting-electronic-invoicing-across-uk-businesses-and-the-public-sector-consultation-response", "status": "to_verify" }, { "authority_denials": [ { "lang": "en", "ledger_note": "Ledger's own words: HMRC says it does not recommend and is not responsible for the software. This denies endorsement, not recognition; the same page affirms 'All software listed on this page has been through HMRC’s recognition process.' (basis_statement), so basis stays recognised.", "read_on": "2026-10-04", "role": "denies", "text": "HMRC cannot recommend one software product or service over another and is not responsible for any problems you have with software that you’ve bought.", "url": "https://www.tax.service.gov.uk/making-tax-digital-software" } ], "basis": "recognised", "basis_statement": "All software listed on this page has been through HMRC’s recognition process.", "id": "gb_recognised_software", "kind": "provider_list", "last_updated": "2026-10-25T09:53:41+00:00", "publisher": "HMRC", "publisher_basis": "read", "quarantined": true, "regime": "mtd-vat", "reuse_terms": "Open Government Licence v3.0, https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/ (page footer: 'All content is available under the Open Government Licence v3.0, except where otherwise stated').", "snapshot_policy": "public", "source_url": "https://www.tax.service.gov.uk/making-tax-digital-software", "status": "active" }, { "id": "gb_tax_update_2026", "kind": "page", "last_updated": null, "publisher": "HMRC", "publisher_basis": "stated", "quarantined": false, "regime": "e-invoicing", "reuse_terms": "Open Government Licence v3.0, https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/ . Publication footer, verbatim: 'This publication is licensed under the terms of the Open Government Licence v3.0 except where otherwise stated. To view this licence, visit nationalarchives.gov.uk/doc/open-government-licence/version/3 or write to the Information Policy Team, The National Archives, Kew, London TW9 4DU, or email: psi@nationalarchives.gov.uk'. Site footer, verbatim: 'All content is available under the Open Government Licence v3.0, except where otherwise stated'. Read 2026-10-12.", "snapshot_policy": "public", "source_url": "https://www.gov.uk/government/publications/summary-of-tax-update-2026-simplification-modernisation-and-fairness/tax-update-2026-simplification-modernisation-and-fairness-summary", "status": "to_verify" }, { "id": "gb_openpeppol_uk_wg", "kind": "page", "last_updated": null, "publisher": "OpenPeppol AISBL", "publisher_basis": "stated", "quarantined": false, "regime": "e-invoicing", "reuse_terms": "Page footer: 'Copyright 2022-2023 - OpenPeppol AISBL'. No licence or reuse grant found on the page; no creative-commons or all-rights-reserved sentence either. Silent, so not reusable.", "snapshot_policy": "private", "source_url": "https://peppol.org/uk-einvoicing-mandate-expected-in-2029/", "status": "to_verify" }, { "id": "gb_budget_2026_roadmap", "kind": "page", "last_updated": null, "publisher": "HMRC / HM Treasury", "publisher_basis": "unread", "quarantined": false, "regime": "e-invoicing", "reuse_terms": "Not yet read: the page does not exist. The sibling GB pages carry the Open Government Licence v3.0 (https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/); that is not assumed for this one. Replace with the page's own sentence, verbatim.", "snapshot_policy": "private", "status": "to_verify" } ] }, { "country": "GR", "listed_providers": 0, "regime": "e-invoicing", "sources": [ { "id": "gr_asp_list", "kind": "provider_list", "last_updated": null, "publisher": "AADE (Independent Authority for Public Revenue)", "publisher_basis": "unread", "quarantined": false, "regime": "e-invoicing", "snapshot_policy": "private", "source_url": "https://www.aade.gr/en/mydata/e-invoicing-service-providers", "status": "to_verify" } ] }, { "country": "HR", "listed_providers": 0, "regime": "e-invoicing", "sources": [ { "id": "hr_mandate_page", "kind": "page", "last_updated": null, "publisher": "Porezna uprava (Croatian Tax Administration)", "publisher_basis": "unread", "quarantined": false, "regime": "e-invoicing", "snapshot_policy": "private", "source_url": "https://www.porezna-uprava.hr/", "status": "to_verify" } ] }, { "country": "HU", "listed_providers": 0, "regime": "e-invoicing", "sources": [ { "id": "hu_mandate_page", "kind": "page", "last_updated": null, "publisher": "NAV (Nemzeti Ado- es Vamhivatal)", "publisher_basis": "unread", "quarantined": false, "regime": "e-invoicing", "snapshot_policy": "private", "source_url": "https://nav.gov.hu/", "status": "to_verify" } ] }, { "country": "ID", "listed_providers": 0, "regime": "e-invoicing", "sources": [ { "id": "id_mandate_page", "kind": "page", "last_updated": null, "publisher": "DJP (Direktorat Jenderal Pajak)", "publisher_basis": "stated", "quarantined": false, "regime": "e-invoicing", "reuse_terms": "Footer 'Copyright (c) 2022 Direktorat Jenderal Pajak'; no licence grant found.", "snapshot_policy": "private", "source_url": "https://www.pajak.go.id/en/node/41026", "status": "to_verify" } ] }, { "country": "IE", "listed_providers": 0, "regime": "e-invoicing", "sources": [ { "id": "ie_mandate_page", "kind": "page", "last_updated": null, "publisher": "Irish Revenue (Revenue Commissioners)", "publisher_basis": "unread", "quarantined": false, "regime": "e-invoicing", "snapshot_policy": "private", "source_url": "https://www.revenue.ie/en/vat/vida-vat-modernisation/index.aspx", "status": "to_verify" } ] }, { "country": "IL", "listed_providers": 0, "regime": "e-invoicing", "sources": [ { "id": "il_mandate_page", "kind": "page", "last_updated": null, "publisher": "Israel Tax Authority", "publisher_basis": "unread", "quarantined": false, "regime": "e-invoicing", "snapshot_policy": "private", "source_url": "https://www.gov.il/", "status": "to_verify" } ] }, { "country": "IN", "listed_providers": 0, "regime": "e-invoicing", "sources": [ { "id": "in_gsp_list", "kind": "provider_list", "last_updated": null, "publisher": "GSTN (Goods and Services Tax Network)", "publisher_basis": "unread", "quarantined": false, "regime": "e-invoicing", "snapshot_policy": "private", "source_url": "https://www.gstn.org.in/empanelled-gsps", "status": "to_verify" } ] }, { "country": "IS", "listed_providers": 0, "regime": "e-invoicing", "sources": [ { "id": "is_mandate_page", "kind": "page", "last_updated": null, "publisher": "Fjarsysla rikisins (FJS)", "publisher_basis": "unread", "quarantined": false, "regime": "e-invoicing", "snapshot_policy": "private", "source_url": "https://www.fjs.is/", "status": "to_verify" } ] }, { "country": "IT", "listed_providers": 0, "regime": "e-invoicing", "sources": [ { "id": "it_mandate_page", "kind": "page", "last_updated": null, "publisher": "Agenzia delle Entrate", "publisher_basis": "unread", "quarantined": false, "regime": "e-invoicing", "snapshot_policy": "private", "source_url": "https://www.fatturapa.gov.it/it/comefare/intermediari/", "status": "to_verify" } ] }, { "country": "JO", "listed_providers": 0, "regime": "e-invoicing", "sources": [ { "id": "jo_mandate_page", "kind": "page", "last_updated": null, "publisher": "ISTD (Income and Sales Tax Department)", "publisher_basis": "read", "quarantined": false, "regime": "e-invoicing", "snapshot_policy": "private", "source_url": "https://www.istd.gov.jo/", "status": "to_verify" } ] }, { "country": "JP", "listed_providers": 0, "regime": "e-invoicing", "sources": [ { "authority_denials": [ { "lang": "en", "ledger_note": "Ledger's own words: the Digital Agency calls the step that makes a business a Peppol Certified Service Provider in Japan the 'Accreditation Process' and says it must be completed. The page's heading for it is 'Accreditation for Peppol Certified Service Provider'. The list page itself is titled 'List of Peppol Certified Service Provider in Japan' and carries no prose beyond '*Listed in alphabetical order.'", "read_on": "2026-10-11", "role": "characterises", "text": "A Japanese business who wishes to become a Peppol Certified Service Provider and to provide the Peppol Services in Japan must complete the Accreditation Process defined in the Guidance Note.", "url": "https://www.digital.go.jp/en/policies/electronic_invoice" }, { "lang": "ja", "ledger_note": "Ledger's own words: the same policy page in the Digital Agency's Japanese, recorded in the original and not translated here. It lists the same Guidance Note, titled 'Guidance Note of the Accreditation Process for new Peppol Service Provider'.", "read_on": "2026-10-11", "role": "characterises", "text": "Peppol Certified Service Providerの認定を受けることを希望する日本の事業者は、下記のGuidance Noteに従った手続を完了させる必要があります。", "url": "https://www.digital.go.jp/policies/electronic_invoice" } ], "basis": "qualified", "basis_statement": "A Japanese business who wishes to become a Peppol Certified Service Provider and to provide the Peppol Services in Japan must complete the Accreditation Process defined in the Guidance Note.", "id": "jp_peppol_list", "kind": "provider_list", "last_updated": null, "publisher": "Digital Agency (Japan)", "publisher_basis": "stated", "quarantined": false, "regime": "e-invoicing", "reuse_terms": "Digital Agency Copyright Policy, https://www.digital.go.jp/en/copyright-policy (last updated Feb 19, 2025; read 2026-10-13; it says the Japanese version is the original and the English is for reference): the Content on the site belongs to the Digital Agency and 'The \"Public Data License (Version 1.0)\" (PDL1.0) applies unless otherwise specified.' The policy requires source citation ('The user must cite the source when using [...]') and requires edited content to say it was edited. It does not apply to logos or to 'Content that clearly indicates the application of different rules of use, along with an explanation of specific and reasonable grounds'. The list page shows only '© Digital Agency, Government of Japan' and states no different rule. Replaces the 25 September entry ('no explicit reuse licence located'). Read again 2026-10-18 (English and Japanese policies and the PDL1.0 page): the PDL1.0 page says 'Commercial use of “This Content” is also permitted.'", "snapshot_policy": "private", "source_url": "https://www.digital.go.jp/en/policies/electronic_invoice/list-japanese", "status": "to_verify" } ] }, { "country": "KE", "listed_providers": 0, "regime": "e-invoicing", "sources": [ { "id": "ke_mandate_page", "kind": "page", "last_updated": null, "publisher": "KRA (Kenya Revenue Authority)", "publisher_basis": "unread", "quarantined": false, "regime": "e-invoicing", "snapshot_policy": "private", "source_url": "https://www.kra.go.ke/business/etims-electronic-tax-invoice-management-system", "status": "to_verify" } ] }, { "country": "LT", "listed_providers": 0, "regime": "e-invoicing", "sources": [ { "id": "lt_mandate_page", "kind": "page", "last_updated": null, "publisher": "VMI (Valstybine mokesciu inspekcija)", "publisher_basis": "read", "quarantined": false, "regime": "e-invoicing", "snapshot_policy": "private", "source_url": "https://www.vmi.lt/evmi/i.saf", "status": "to_verify" } ] }, { "country": "LV", "listed_providers": 0, "regime": "e-invoicing", "sources": [ { "authority_denials": [ { "context": "Pakalpojuma sniedzējiem esam apkopojuši rekomendējoša rakstura ieteikumus tehniskajām un juridiskajām prasībām.", "lang": "lv", "ledger_note": "Ledger's own words: VID says it does not use its recommendatory technical and legal requirements to evaluate providers or to decide inclusion in the list.", "read_on": "2026-10-04", "role": "denies", "text": "VID praksē tās neizmanto pakalpojumu sniedzēju izvērtēšanai un iekļaušanai sarakstā.", "url": "https://www.vid.gov.lv/lv/media/27231/download?attachment=" }, { "lang": "lv", "ledger_note": "Ledger's own words: VID places responsibility for the quality of the service on the provider itself.", "read_on": "2026-10-04", "role": "denies", "text": "Vēršam uzmanību, ka par sniegto pakalpojumu kvalitāti ir atbildīgs pats e-rēķinu pakalpojuma sniedzējs.", "url": "https://www.vid.gov.lv/lv/media/27231/download?attachment=" }, { "lang": "lv", "ledger_note": "Ledger's own words: VID's own description of the document as an informative list.", "read_on": "2026-10-04", "role": "characterises", "text": "Lai palīdzētu sagatavoties e-rēķinu ieviešanai, Valsts ieņēmumu dienests (VID) ir izveidojis informatīvu sarakstu, kurā iekļauti e-rēķinu pakalpojuma sniedzēji, kas Latvijā nodrošina pakalpojuma sniegšanu saistībā ar strukturētu elektronisko rēķinu izveidi, to nosūtīšanu un saņemšanu.", "url": "https://www.vid.gov.lv/lv/media/27231/download?attachment=" } ], "basis": "listed", "basis_statement": "Lai palīdzētu sagatavoties e-rēķinu ieviešanai, Valsts ieņēmumu dienests (VID) ir izveidojis informatīvu sarakstu, kurā iekļauti e-rēķinu pakalpojuma sniedzēji, kas Latvijā nodrošina pakalpojuma sniegšanu saistībā ar strukturētu elektronisko rēķinu izveidi, to nosūtīšanu un saņemšanu.", "id": "lv_ap_list", "kind": "provider_list", "last_updated": null, "publisher": "VID (Valsts ienemumu dienests)", "publisher_basis": "read", "quarantined": false, "regime": "e-invoicing", "snapshot_policy": "private", "source_url": "https://vid.gov.lv/lv/media/27231/download?attachment=", "status": "to_verify" } ] }, { "country": "MX", "listed_providers": 0, "regime": "e-invoicing", "sources": [ { "id": "mx_pac_list", "kind": "provider_list", "last_updated": null, "publisher": "SAT (Servicio de Administracion Tributaria)", "publisher_basis": "unread", "quarantined": false, "regime": "e-invoicing", "snapshot_policy": "private", "source_url": "https://www.sat.gob.mx/portal/public/tramites/lista-de-proveedores-autorizados-de-certificacion-de-cfdi", "status": "to_verify" } ] }, { "country": "MY", "listed_providers": 0, "regime": "e-invoicing", "sources": [ { "authority_denials": [ { "lang": "en", "ledger_note": "Ledger's own words: the heading of this list file, MDEC's own name for the list. A heading and not a sentence. Every row's Status column in the file read 'Accredited'.", "read_on": "2026-10-11", "role": "characterises", "text": "List of Accredited Peppol-Ready Accounting / ERP / Solution Providers (PRSP)", "url": "https://www.mdec.my/api/media/file/PRSP_18-09-26.pdf" }, { "lang": "en", "ledger_note": "Ledger's own words: MDEC, as Malaysia's Peppol Authority, names an accreditation process it runs. The page's text is in the served HTML as embedded page data, not in rendered markup.", "read_on": "2026-10-11", "role": "characterises", "text": "To be part of the initiative, a service provider must meet certain criteria as part of an accreditation process by MDEC.", "url": "https://www.mdec.my/programmes/national-e-invoicing-initiative/peppol-ready-solution-providers" }, { "lang": "en", "ledger_note": "Ledger's own words: MDEC's guideline (footer dated 13 May 2024) calls the status 'MDEC-accredited PRSP' and sets mandatory criteria, a due diligence assessment and a live product demonstration before MDEC confirms it; the accreditation is valid for 12 months and must be renewed.", "read_on": "2026-10-11", "role": "characterises", "text": "This guide is intended to provide an overview of the Peppol-Ready Solution Provider (PRSP) Accreditation process and requirements for parties interested to become an MDEC-accredited PRSP in Malaysia.", "url": "https://www.mdec.my/api/media/file/Guidelines%20on%20Accreditation%20of%20Peppol-Ready%20Solution%20Providers%20PRSP.pdf" }, { "lang": "en", "ledger_note": "Ledger's own words: MDEC's FAQ answer on what Peppol is. Its word is again 'Peppol-accredited', and the sentence gives organisations a choice of provider; it does not require them to use one.", "read_on": "2026-10-12", "role": "characterises", "text": "Any organisation can send and receive business documents across the Peppol Network via their chosen Peppol-accredited Service Provider.", "url": "https://www.mdec.my/programmes/national-e-invoicing-initiative/peppol-ready-solution-providers" }, { "lang": "en", "ledger_note": "Ledger's own words: MDEC's FAQ places the tax obligation with LHDNM, separate from the Peppol initiative whose providers this list names.", "read_on": "2026-10-12", "role": "characterises", "text": "LHDNM is responsible for e-invoicing for tax reporting and compliance.", "url": "https://www.mdec.my/programmes/national-e-invoicing-initiative/peppol-ready-solution-providers" }, { "context": "Whilst every care is taken to ensure the accuracy and integrity of the content herein (save for any content that is created or produced by, or derived from a third party), MDEC makes no warranties or representations whatsoever (whether express or implied) as to the:", "lang": "en", "ledger_note": "Ledger's own words: MDEC disclaims any warranty of title, merchantability or fitness for purpose for any product or service listed on its website. This is the site-wide Terms and Conditions, section headed DISCLAIMER, not a sentence on the programme page or in the list file. It does not name the Peppol-Ready Solution Provider list or the word accredited; the ledger files it as a denial because the list is a document on that website and its rows are listed services. It denies a warranty of fitness. It does not deny that MDEC accredits the providers, so basis and basis_ceiling are unchanged. The Terms and Conditions text is carried inside the page's script payload rather than in its visible markup.", "read_on": "2026-10-13", "role": "denies", "text": "title, merchantability or fitness for particular purpose of any product or service listed on or directed to by this Website/Portal;", "url": "https://www.mdec.my/terms-conditions" } ], "basis": "qualified", "basis_statement": "The function of a Peppol Authority is to manage the implementation of the Peppol framework in a particular country. This includes localising the Peppol standards to suit local requirements and to accrediting service providers that adhere to the Peppol standards. MDEC functions as the Peppol Authority for Malaysia. [...] To be part of the initiative, a service provider must meet certain criteria as part of an accreditation process by MDEC.", "id": "my_intermediaries", "kind": "provider_list", "last_updated": null, "publisher": "MDEC (Malaysia Digital Economy Corporation)", "publisher_basis": "stated", "quarantined": false, "regime": "e-invoicing", "reuse_terms": "Page footer states '© 2026 Malaysia Digital Economy Corporation Sdn Bhd... All rights reserved'; no reuse grant found. Read 2026-10-13, Terms and Conditions at https://www.mdec.my/terms-conditions: 'Unless otherwise stated, all content within this Website/Portal including but not limited to, the rights to the look and feel of this Website/Portal [...] are either owned by MDEC or have been licensed to MDEC by the respective owners of those rights for use in the Website/Portal and are protected in accordance with the applicable intellectual property laws.' No licence or reuse grant is given.", "snapshot_policy": "private", "source_url": "https://www.mdec.my/api/media/file/PRSP_18-09-26.pdf", "status": "to_verify" } ] }, { "country": "NG", "listed_providers": 0, "regime": "e-invoicing", "sources": [ { "id": "ng_mandate_page", "kind": "page", "last_updated": null, "publisher": "FIRS (Federal Inland Revenue Service)", "publisher_basis": "unread", "quarantined": false, "regime": "e-invoicing", "snapshot_policy": "private", "source_url": "https://www.firs.gov.ng/", "status": "to_verify" } ] }, { "country": "NO", "listed_providers": 0, "regime": "e-invoicing", "sources": [ { "id": "no_mandate_page", "kind": "page", "last_updated": null, "publisher": "Digitaliseringsdirektoratet (Digdir)", "publisher_basis": "read", "quarantined": false, "regime": "e-invoicing", "reuse_terms": "No licence statement found on either page (direct fetch).", "snapshot_policy": "private", "source_url": "https://docs.digdir.no/docs/eGovernment/introduksjon", "status": "to_verify" } ] }, { "country": "NZ", "listed_providers": 0, "regime": "e-invoicing", "sources": [ { "id": "nz_ap_list", "kind": "provider_list", "last_updated": null, "publisher": "MBIE (Ministry of Business, Innovation and Employment)", "publisher_basis": "unread", "quarantined": false, "regime": "e-invoicing", "snapshot_policy": "private", "source_url": "https://www.einvoicing.govt.nz/software/einvoicing-access-point-providers", "status": "to_verify" } ] }, { "country": "OM", "listed_providers": 0, "regime": "e-invoicing", "sources": [ { "id": "om_mandate_page", "kind": "page", "last_updated": null, "publisher": "Oman Tax Authority", "publisher_basis": "unread", "quarantined": false, "regime": "e-invoicing", "snapshot_policy": "private", "source_url": "https://tms.taxoman.gov.om/portal/", "status": "to_verify" } ] }, { "country": "PE", "listed_providers": 0, "regime": "e-invoicing", "sources": [ { "id": "pe_pse_list", "kind": "provider_list", "last_updated": null, "publisher": "SUNAT (Superintendencia Nacional de Aduanas y de Administracion Tributaria)", "publisher_basis": "read", "quarantined": false, "regime": "e-invoicing", "snapshot_policy": "private", "source_url": "https://www.sunat.gob.pe/orientacion/padrones/pse/ProveedoresServiciosElectronicos-PSE.pdf", "status": "to_verify" } ] }, { "country": "PH", "listed_providers": 0, "regime": "e-invoicing", "sources": [ { "id": "ph_mandate_page", "kind": "page", "last_updated": null, "publisher": "BIR (Bureau of Internal Revenue)", "publisher_basis": "unread", "quarantined": false, "regime": "e-invoicing", "snapshot_policy": "private", "source_url": "https://www.bir.gov.ph/", "status": "to_verify" } ] }, { "country": "PL", "listed_providers": 0, "regime": "e-invoicing", "sources": [ { "id": "pl_mandate_page", "kind": "page", "last_updated": null, "publisher": "Ministry of Finance / Krajowa Administracja Skarbowa (KAS)", "publisher_basis": "read", "quarantined": false, "regime": "e-invoicing", "reuse_terms": "gov.pl standard notice, confirmed by direct fetch: text content under Creative Commons CC BY-SA 4.0, audiovisual material under CC BY-NC-ND 4.0.", "snapshot_policy": "public", "source_url": "https://www.gov.pl/web/kas/krajowy-system-e-faktur", "status": "to_verify" } ] }, { "country": "PT", "listed_providers": 0, "regime": "e-invoicing", "sources": [ { "authority_denials": [ { "lang": "pt", "ledger_note": "Ledger's own words: AT ties its certification rules to this list. Its address differs from the registered one by the path segment 'Out/' (registered: .../pt/consultaProgCertificadosM24.action); the registered address answered HTTP 200 on 2026-10-11 with the heading 'Lista de Programas Certificados'. The FAQ's file name carries 2019-10-01 and AT still linked it from its Faturação page on the day read.", "read_on": "2026-10-11", "role": "characterises", "text": "A lista atualizada dos programas de faturação e respetivas versões certificadas e a identificação dos respetivos produtores encontra-se publicada no Portal das Finanças em https://www.portaldasfinancas.gov.pt/pt/Out/consultaProgCertificadosM24.action", "url": "https://info.portaldasfinancas.gov.pt/pt/apoio_ao_contribuinte/Negocios/Faturacao/Regras_de_faturacao/Documents/FAQ_DL28_2019_2019_10_01.pdf" }, { "lang": "pt", "ledger_note": "Ledger's own words: AT answers that invoicing software in use must be certified.", "read_on": "2026-10-11", "role": "characterises", "text": "Se utiliza programa informático de faturação, este deve ser certificado.", "url": "https://info.portaldasfinancas.gov.pt/pt/apoio_ao_contribuinte/Negocios/Faturacao/Regras_de_faturacao/Documents/FAQ_DL28_2019_2019_10_01.pdf" }, { "lang": "pt", "ledger_note": "Ledger's own words: AT states an obligation to use a programme certified by AT. AT's word is 'certificado' throughout and no sentence read uses 'acreditado': the ceiling is the ledger's mapping of 'AT certifies, and use of certified software is an obligation' onto the schema's description of accredited.", "read_on": "2026-10-11", "role": "characterises", "text": "As condições não são cumulativas, bastando que se verifique uma delas para que fique abrangido pela obrigação de utilização de programa certificado pela AT.", "url": "https://info.portaldasfinancas.gov.pt/pt/apoio_ao_contribuinte/Negocios/Faturacao/Regras_de_faturacao/Documents/FAQ_DL28_2019_2019_10_01.pdf" } ], "basis": "qualified", "basis_statement": "A lista atualizada dos programas de faturação e respetivas versões certificadas e a identificação dos respetivos produtores encontra-se publicada no Portal das Finanças em https://www.portaldasfinancas.gov.pt/pt/Out/consultaProgCertificadosM24.action", "id": "pt_certified_software", "kind": "provider_list", "last_updated": null, "publisher": "AT (Autoridade Tributaria e Aduaneira)", "publisher_basis": "read", "quarantined": false, "regime": "e-invoicing", "reuse_terms": "No footer licence or copyright notice found on the page (direct fetch). Read 2026-10-13, on the AT information site's 'Termos gerais e condições de uso' (https://info.portaldasfinancas.gov.pt/pt/quem_somos/privacidade/Pages/privacidade.aspx): 'É permitida a reprodução da informação contida neste site desde que a fonte seja mencionada, se destine a fins não comerciais, tenha sido obtida de forma lícita e não conflitue com dados legalmente protegidos.' That grants reproduction for non-commercial purposes with the source named. It is stated for 'este site' on info.portaldasfinancas.gov.pt, so whether it reaches the list on www.portaldasfinancas.gov.pt is not established, and whether a public register counts as non-commercial is a question the ledger does not settle. Not a named licence.", "snapshot_policy": "private", "source_url": "https://www.portaldasfinancas.gov.pt/pt/consultaProgCertificadosM24.action", "status": "to_verify" } ] }, { "country": "RO", "listed_providers": 0, "regime": "e-invoicing", "sources": [ { "id": "ro_mandate_page", "kind": "page", "last_updated": null, "publisher": "ANAF (Agentia Nationala de Administrare Fiscala)", "publisher_basis": "unread", "quarantined": false, "regime": "e-invoicing", "snapshot_policy": "private", "source_url": "https://www.anaf.ro/", "status": "to_verify" } ] }, { "country": "RS", "listed_providers": 0, "regime": "e-invoicing", "sources": [ { "authority_denials": [ { "lang": "sr", "ledger_note": "Ledger's own words: the Ministry's own description of who is on the register: intermediaries that received the Ministry of Finance's consent ('сагласност'). Serbian Cyrillic as published; one non-breaking space in the page is recorded as an ordinary space.", "read_on": "2026-10-11", "role": "characterises", "text": "На следећем линку можете преузети датотеку Регистра информационих посредника који су добили сагласност Министарства финансија.", "url": "https://www.efaktura.gov.rs/tekst/1228/registar-informacionih-posrednika.php" }, { "lang": "sr", "ledger_note": "Ledger's own words: the Ministry says consent to perform intermediary activities is given under a decree to a legal person that meets listed conditions (the FAQ lists eight, and one of them excludes an applicant whose consent was withdrawn earlier). The sentence ends at a colon because the conditions follow it in the source.", "read_on": "2026-10-11", "role": "characterises", "text": "У складу са одредбама Уредбе о поступку и условима за давање и одузимање сагласности за обављање послова информационог посредника, сагласност за обављање послова информационог посредника може добити правно лице које испуњава следеће услове:", "url": "https://www.efaktura.gov.rs/tekst/380/najcesce-postavljana-pitanja.php" }, { "lang": "sr", "ledger_note": "Ledger's own words: the Ministry says using an intermediary is not legally mandatory. That denies a requirement on taxpayers to use one; it does not deny that the Ministry's consent approves those who do act as intermediaries, so it does not lower the ceiling. It is recorded because the schema's description of accredited includes an approval that is required, and a reader should see what the page says about that.", "read_on": "2026-10-11", "role": "denies", "text": "Информациони посредник није законски обавезан, а систем електронских фактура омогућава непосредан приступ систему без накнаде за крајње кориснике.", "url": "https://www.efaktura.gov.rs/tekst/380/najcesce-postavljana-pitanja.php" } ], "basis": "qualified", "basis_statement": "На следећем линку можете преузети датотеку Регистра информационих посредника који су добили сагласност Министарства финансија.", "id": "rs_intermediaries", "kind": "provider_list", "last_updated": null, "publisher": "Ministry of Finance (Serbia)", "publisher_basis": "read", "quarantined": false, "regime": "e-invoicing", "reuse_terms": "Restrictive. Footer of the register page https://www.efaktura.gov.rs/tekst/1228/registar-informacionih-posrednika.php, read 2026-10-18: 'Веб презентација jе лиценциранa под условима лиценце Creative Commons Ауторство-Некомерцијално-Без прерада 3.0 Србија' (Creative Commons Attribution-NonCommercial-NoDerivs 3.0 Serbia, https://creativecommons.org/licenses/by-nc-nd/3.0/rs/). It is stated for the web presentation; whether it reaches the register file under /extfile/ is not established.", "snapshot_policy": "private", "source_url": "https://www.efaktura.gov.rs/extfile/sr/1232/Registar%20informacionih%20posrednika%20verzija%20od%2006102025%20-%20cr%20(1).xlsx", "status": "to_verify" } ] }, { "country": "SA", "listed_providers": 0, "regime": "e-invoicing", "sources": [ { "authority_denials": [ { "lang": "en", "ledger_note": "Ledger's own words: ZATCA's own word is 'qualification'. The page has a non-breaking space between 'the' and 'E-invoicing', recorded here as an ordinary space.", "read_on": "2026-10-11", "role": "characterises", "text": "Below is an indicative list of Solution Providers (SPs) on ZATCA’s website who have passed ZATCA’s qualification process and criteria applicable to the different phases of the E-invoicing implementation journey.", "url": "https://zatca.gov.sa/en/E-Invoicing/SolutionProviders/Pages/SolutionProvidersDirectory.aspx" }, { "lang": "en", "ledger_note": "Ledger's own words: ZATCA declines to call inclusion an approval, which is what keeps the ceiling below accredited.", "read_on": "2026-10-11", "role": "denies", "text": "This list is not considered as an approval by ZATCA of the e-solutions provided by the solution providers.", "url": "https://zatca.gov.sa/en/E-Invoicing/SolutionProviders/Pages/SolutionProvidersDirectory.aspx" }, { "lang": "en", "ledger_note": "Ledger's own words: ZATCA says using a listed provider is not required.", "read_on": "2026-10-11", "role": "denies", "text": "ZATCA considers any taxpayer who meets the requirements to be compliant, even if the Solution Provider is not included in the Solution Providers Directory.", "url": "https://zatca.gov.sa/en/E-Invoicing/SolutionProviders/Pages/SolutionProvidersDirectory.aspx" }, { "lang": "en", "ledger_note": "Ledger's own words: the same page's weaker description: providers 'who have expressed their willingness', which reads closer to self-declaration than the 'passed ... qualification process' sentence above. The page does not reconcile the two. The ceiling is the stronger reading, because ZATCA states that one in terms and the two denials agree with it; basis stays at qualified, so nothing is raised.", "read_on": "2026-10-11", "role": "characterises", "text": "This list is a guiding list (non-legally binding to taxpayers) for invoicing providers who have expressed their willingness to provide solutions that meet the requirements of issuing electronic invoices and notices.", "url": "https://zatca.gov.sa/en/E-Invoicing/SolutionProviders/Pages/SolutionProvidersDirectory.aspx" } ], "basis": "qualified", "basis_statement": "Below is an indicative list of Solution Providers (SPs) on ZATCA’s website who have passed ZATCA’s qualification process and criteria applicable to the different phases of the E-invoicing implementation journey. [...] This list is a guiding list (non-legally binding to taxpayers) for invoicing providers who have expressed their willingness to provide solutions that meet the requirements of issuing electronic invoices and notices. This list is not considered as an approval by ZATCA of the e-solutions provided by the solution providers. ZATCA shall not bear any liability arising from publishing this list directly or indirectly", "id": "sa_solution_providers", "kind": "provider_list", "last_updated": null, "publisher": "ZATCA (Zakat, Tax and Customs Authority)", "publisher_basis": "stated", "quarantined": false, "regime": "e-invoicing", "reuse_terms": "No reuse terms stated on the page.", "snapshot_policy": "private", "source_url": "https://zatca.gov.sa/en/E-Invoicing/SolutionProviders/Pages/SolutionProvidersDirectory.aspx", "status": "to_verify" }, { "id": "sa_mandate_page", "kind": "page", "last_updated": null, "publisher": "ZATCA (Zakat, Tax and Customs Authority)", "publisher_basis": "read", "quarantined": false, "regime": "e-invoicing", "reuse_terms": "No reuse terms stated on the page (same host as sa_solution_providers).", "snapshot_policy": "private", "source_url": "https://zatca.gov.sa/en/E-Invoicing/Pages/default.aspx", "status": "to_verify" } ] }, { "country": "SE", "listed_providers": 0, "regime": "e-invoicing", "sources": [ { "id": "se_mandate_page", "kind": "page", "last_updated": null, "publisher": "Upphandlingsmyndigheten (National Agency for Public Procurement)", "publisher_basis": "read", "quarantined": false, "regime": "e-invoicing", "reuse_terms": "No licence statement found on the page (direct fetch).", "snapshot_policy": "private", "source_url": "https://www.upphandlingsmyndigheten.se/digitalisering-och-e-handel/peppol/kom-igang-med-peppol/infor-anslutning/", "status": "to_verify" } ] }, { "country": "SG", "listed_providers": 0, "regime": "e-invoicing", "sources": [ { "authority_denials": [ { "lang": "en", "ledger_note": "Ledger's own words: IMDA's own sentence, from the introduction of its accreditation scheme page: an access point provider in Singapore is required to attain an accreditation IMDA instituted.", "read_on": "2026-10-11", "role": "characterises", "text": "Peppol Service Providers who are interested to provide Access Point services in Singapore will be required to comply with the Peppol Authority Specific Requirements as listed in OpenPeppol website and attain the Peppol Service Provider Accreditation instituted by IMDA.", "url": "https://www.imda.gov.sg/how-we-can-help/nationwide-e-invoicing-framework/peppol-service-provider-accreditation-scheme" }, { "lang": "en", "ledger_note": "Ledger's own words: IMDA names InvoiceNow service provider accreditation as its own responsibility.", "read_on": "2026-10-11", "role": "characterises", "text": "As the Peppol Authority, IMDA is responsible for Peppol Authority Specific Requirements (PASR) in Singapore and InvoiceNow service provider accreditations.", "url": "https://www.imda.gov.sg/how-we-can-help/nationwide-e-invoicing-framework" }, { "lang": "en", "ledger_note": "Ledger's own words: the heading of the first table in the list file, IMDA's own name for this tier. A heading and not a sentence: the file carries no prose beyond 'Updated as of 14 May 2025' and its table headings.", "read_on": "2026-10-11", "role": "characterises", "text": "Accredited Access Point Providers", "url": "https://www.imda.gov.sg/-/media/imda/files/programme/nationwide-e-invoicing-framework/invoicenow/invoicenowap.pdf" }, { "lang": "en", "ledger_note": "Ledger's own words: IMDA's own phrase for the status, and the approval limb of accredited. It is addressed to providers who are interested, and says nothing of a business having to use one.", "read_on": "2026-10-12", "role": "characterises", "text": "Service Providers who are interested to become an IMDA-accredited Access Point Provider (AP) and InvoiceNow-Ready Solution Provider (IRSP) can find out more about the accreditation process below:", "url": "https://www.imda.gov.sg/how-we-can-help/nationwide-e-invoicing-framework" }, { "lang": "en", "ledger_note": "Ledger's own words: the nearest IMDA comes to a requirement on businesses. It requires transmission via the InvoiceNow network and does not say the access point must be an IMDA-accredited one; that step is the ledger's inference and is not taken. Recorded so the missing limb is visible.", "read_on": "2026-10-12", "role": "characterises", "text": "IRAS announced the GST InvoiceNow Requirement, which requires GST-registered businesses to transmit invoice data to IRAS via the InvoiceNow network.", "url": "https://www.imda.gov.sg/how-we-can-help/nationwide-e-invoicing-framework" } ], "basis": "qualified", "basis_statement": "Accredited Access Point Providers", "id": "sg_ap_list", "kind": "provider_list", "last_updated": null, "publisher": "IMDA (Infocomm Media Development Authority)", "publisher_basis": "stated", "quarantined": false, "regime": "e-invoicing", "reuse_terms": "Restrictive. IMDA Terms of Use (www.imda.gov.sg/terms-of-use): clause 6 permits use 'solely for personal, internal, non-commercial, informational purposes' and forbids commercial use without 'specific prior written consent from IMDA'; clause 7 forbids reproducing, publishing or distributing the Site or Contents 'without the prior written permission of IMDA'.", "snapshot_policy": "private", "source_url": "https://www.imda.gov.sg/-/media/imda/files/programme/nationwide-e-invoicing-framework/invoicenow/invoicenowap.pdf", "status": "to_verify" }, { "basis": "listed", "basis_statement": "Conditionally Accredited Access Point Providers", "id": "sg_ap_list_conditional", "kind": "provider_list", "last_updated": null, "publisher": "IMDA (Infocomm Media Development Authority)", "publisher_basis": "read", "quarantined": false, "regime": "e-invoicing", "reuse_terms": "Same restrictive IMDA Terms of Use as sg_ap_list - nothing about reuse differs between the two tiers.", "snapshot_policy": "private", "source_url": "https://www.imda.gov.sg/-/media/imda/files/programme/nationwide-e-invoicing-framework/invoicenow/invoicenowap.pdf", "status": "to_verify" } ] }, { "country": "SI", "listed_providers": 0, "regime": "e-invoicing", "sources": [ { "id": "si_mandate_page", "kind": "page", "last_updated": null, "publisher": "FURS (Financna uprava Republike Slovenije)", "publisher_basis": "read", "quarantined": false, "regime": "e-invoicing", "reuse_terms": "No content-reuse licence found; the page's only licence-shaped text is TYPO3 CMS's own GNU/GPL notice, which covers the software, not the content - treated as silent on reuse.", "snapshot_policy": "private", "source_url": "https://www.fu.gov.si/en/poslovni_dogodki_podjetja/invoicing", "status": "to_verify" } ] }, { "country": "SK", "listed_providers": 0, "regime": "e-invoicing", "sources": [ { "id": "sk_mandate_page", "kind": "page", "last_updated": null, "publisher": "Financna sprava SR (Financial Administration)", "publisher_basis": "read", "quarantined": false, "regime": "e-invoicing", "snapshot_policy": "private", "source_url": "https://www.financnasprava.sk/_img/pfsedit/Dokumenty_PFS/Podnikatelia/Dan_z_pridanej_hodnoty/efaktura/2026/2026.09.11_FAQ_eFaktura.pdf", "status": "to_verify" } ] }, { "country": "TH", "listed_providers": 0, "regime": "e-invoicing", "sources": [ { "id": "th_mandate_page", "kind": "page", "last_updated": null, "publisher": "Revenue Department (RD)", "publisher_basis": "unread", "quarantined": false, "regime": "e-invoicing", "snapshot_policy": "private", "source_url": "https://www.rd.go.th/", "status": "to_verify" } ] }, { "country": "TR", "listed_providers": 0, "regime": "e-invoicing", "sources": [ { "id": "tr_integrator_list", "kind": "provider_list", "last_updated": null, "publisher": "GIB (Revenue Administration)", "publisher_basis": "unread", "quarantined": false, "regime": "e-invoicing", "snapshot_policy": "private", "source_url": "https://ebelge.gib.gov.tr/efaturaozelentegratorlerlistesi.html", "status": "to_verify" } ] }, { "country": "TW", "listed_providers": 0, "regime": "e-invoicing", "sources": [ { "id": "tw_mandate_page", "kind": "page", "last_updated": null, "publisher": "Ministry of Finance (Taiwan)", "publisher_basis": "unread", "quarantined": false, "regime": "e-invoicing", "snapshot_policy": "private", "source_url": "https://www.einvoice.nat.gov.tw/", "status": "to_verify" } ] }, { "country": "VN", "listed_providers": 0, "regime": "e-invoicing", "sources": [ { "id": "vn_provider_list", "kind": "provider_list", "last_updated": null, "publisher": "Tong cuc Thue (General Department of Taxation)", "publisher_basis": "unread", "quarantined": false, "regime": "e-invoicing", "snapshot_policy": "private", "source_url": "https://gdt.gov.vn", "status": "to_verify" } ] }, { "country": "XX", "listed_providers": 0, "regime": "e-invoicing", "sources": [ { "authority_denials": [ { "lang": "en", "ledger_note": "Ledger's own words: on the list page itself OpenPeppol's word is 'Certified' (its heading reads 'Peppol Certified and Fully Compliant Service Providers') and it says a listing can be removed for non-compliance penalties. The page defines neither 'certified' nor any approval and carries no disclaimer. 'Certified' is not one of the five words, so this sentence alone would not support a ceiling.", "read_on": "2026-10-11", "role": "characterises", "text": "Certified as Service Providers may be removed from this list if they are subject to non-compliance penalties.", "url": "https://peppol.org/members/peppol-certified-service-providers/" }, { "lang": "en", "ledger_note": "Ledger's own words: OpenPeppol's own word for the providers on its network is 'Peppol-accredited'. The 'join' button beside this sentence links to https://peppol.org/join/join/ (the application page), not to the certified-providers list, so the sentence does not itself name the list this source reads. The same page says the network is a 'network of Peppol-accredited Service Providers'.", "read_on": "2026-10-11", "role": "characterises", "text": "Use the ‘join’ link to find a complete list of all Peppol-accredited Service Providers.", "url": "https://peppol.org/about/for-end-users/" }, { "lang": "en", "ledger_note": "Ledger's own words: the same word again, on the page addressed to service providers, which also says 'As a peppol-certified service provider, you gain access to a bigger market'. Both words are OpenPeppol's own and the page does not say they are one set.", "read_on": "2026-10-11", "role": "characterises", "text": "Our interoperable, four-corner network allows buyers and suppliers to connect once via any Peppol-accredited Service Provider to reach and exchange standardised business documents with anyone else connected to the Peppol network.", "url": "https://peppol.org/about/for-service-providers/" } ], "basis": "qualified", "basis_statement": "Certified as Service Providers may be removed from this list if they are subject to non-compliance penalties.", "id": "peppol_certified_providers", "kind": "provider_list", "last_updated": null, "publisher": "OpenPeppol AISBL", "publisher_basis": "stated", "quarantined": false, "regime": "e-invoicing", "reuse_terms": "No reuse grant found on the page; the only statement is the footer 'Copyright 2022-2023 - OpenPeppol AISBL'. Publisher is a private association, not a public authority. Decided 18 October 2026: it stays a source, its pages are read, and its file is not republished.", "snapshot_policy": "private", "source_url": "https://peppol.org/members/peppol-certified-service-providers/", "status": "to_verify" } ] } ]