Methodology

How a country record is built

1. Find the authority that actually publishes the rule for that country. For EU member states there are two layers: the VAT Directive sets the common floor and the national tax administration adds its own detail. Both get cited where both apply.
2. Open the page and read it. Not a summary of it, not a search-result snippet describing it.
3. Record the value together with the publisher, the exact URL and the date of reading.
4. Anything that could not be confirmed this way is left out of the record. It is not carried over from another country, inferred from a neighbouring rule, or written from memory.

What we deliberately do not do

• No content written from a model's recollection. A language model asked what belongs on a German invoice produces fluent text with plausible article numbers in it, and plausible is not the same as correct. Every figure here traces to a fetched page.
• No page per country times format times profession. That is a permutation matrix, not a content strategy, and it buries the pages that are actually researched.
• No country page without an opened primary source. We would rather publish a handful of countries properly than a long list where a quarter of it is filler. A thin page does not just fail on its own, it drags down the good ones next to it.
• No silent staleness. Retrieval dates are shown, not hidden, so you can judge for yourself whether a figure is old enough to double-check.

Review cycle

Each record carries a review date. A build check fails when any record passes twelve months without review, which means an unmaintained country page stops the site from shipping rather than sitting there looking authoritative. E-invoicing obligations move fastest and are checked first at every review.

Sources per jurisdiction

Every source below was opened on the date shown. Links go straight to the authority so you can check any claim yourself.

Found a mistake

Tell us through the contact form, ideally with the source. Corrections to a factual claim are made as soon as we can verify them.