Country research

Research a country, do not guess its mandate.

This site does not publish a mandate calendar. Obligations, formats, routes and dates change, and a calendar copied from a secondary source would go stale in a way that is hard to see. Instead, each country guide is dated, source-labelled, and written as a research route: what to check, in which official source, and in what order.

How to use a country guide

Start with the European Commission country factsheets for European countries, then the national tax authority or government platform for that country, then the trading partner or public buyer that will receive the invoice. Check scope first (who is obliged, and for which transactions), then format, then route, then reporting. A date on this site is the date the guide was checked, not a promise that a rule will change on a given day.

European country guides

Country guides beyond Europe

Primary sources | Corrections