{ "schema_version": "1.0.0", "last_updated": "2026-08", "verification_state": "unverified-draft", "note": "Shared by both editions. Every factual field is an object carrying value and source. Where todo_verify is true the value has not been confirmed against a primary source and must not be relied on. See verification-queue.json for the open items.", "editions": { "en": "Implementer-facing. Facts and specifications. Path in doc_en.", "zh": "Shop-owner-facing. Written separately, not a translation. Covers material the English edition does not, and carries additional open items of its own. Path in doc_zh." }, "source_types": { "official-authority": "Published or administered by a named government body identified in the country record. Confirm against that body's own publication.", "public-regulation": "Derives from published law, decree or regulation. Confirm against the current text including amendments.", "unverified": "Not attributable to either of the above as written. Treat as unknown." }, "countries": [ { "country": "Australia", "iso_3166_1_alpha_2": "AU", "iso_3166_1_alpha_3": "AUS", "doc_en": "en/countries/australia.md", "doc_zh": "zh/countries/australia.md", "currency": { "iso_4217": { "value": "AUD", "source": "official-authority" }, "symbol": { "value": "$", "source": "official-authority" }, "symbol_position": { "value": "prefix", "source": "unverified" }, "decimal_places": { "value": 2, "source": "official-authority" }, "thousands_separator": { "value": ",", "source": "unverified" }, "decimal_separator": { "value": ".", "source": "unverified" }, "cash_rounding": { "value": "nearest 5 cents", "source": "unverified", "todo_verify": true } }, "tax": { "standard_gst_rate_percent": { "value": 10, "source": "public-regulation", "has_expiry": false, "note": "Flat, with no scheduled expiry. GST-free and input-taxed categories exist, notably most basic food, defined by schedule." }, "gst_free_food": { "value": true, "note": "Basic food is generally GST-free, prepared and packaged food generally not. Per-product tax categories are unavoidable for grocery catalogues.", "source": "public-regulation", "todo_verify": true }, "price_display": { "value": "tax-inclusive", "source": "unverified", "todo_verify": true }, "fiscal_system": { "value": "ATO", "clearance_mandate": false, "device_accreditation": false, "note": "No fiscalisation for retail. Peppol e-invoicing exists for B2B and B2G contexts.", "source": "official-authority", "todo_verify": true } }, "receipt": { "obligation": "on request", "must_provide_within_days": 28, "exempt_at_or_below": { "amount": 82.5, "includes_gst": true }, "required_fields_under_1000": [ "that the document is intended to be a tax invoice", "seller identity", "seller ABN", "date of issue", "brief description including quantity and price" ], "requirements_at_or_above_1000": { "value": null, "todo_verify": true }, "note": "The POS must be able to produce a compliant tax invoice on demand, including after the fact.", "common_paper_widths_mm": [ 80, 58 ], "source": "public-regulation", "verified_secondary": "2026-08" }, "layby": { "regulated": true, "instrument": "Australian Consumer Law", "source": "public-regulation", "verified_secondary": "2026-08", "definition": [ "sale of goods", "three or more instalments including any deposit", "goods not supplied until paid in full", "no interest charged" ], "written_agreement_required": true, "copy_to_customer": true, "electronic_delivery_acceptable": true, "agreement_terms": [ "goods", "total price", "deposit", "payment schedule", "termination rights", "any termination fee" ], "stock_reserved_not_sold": true, "gst_attribution_timing": { "value": null, "todo_verify": true, "note": "Determines what the business activity statement reports. Cannot be guessed." }, "termination_fee_cap": { "value": null, "todo_verify": true } }, "languages": { "official": [ "en" ], "retail_print_default": "en", "common_split_deployment": { "back_office": "zh", "till": "en" }, "script": "Latin", "printer_encoding_risk": "low" }, "payment_methods": [ "cards", "account-to-account", "cash", "bnpl" ], "payment_notes": { "dominant": "cards", "contactless_default": true, "rails": [ "PayID", "Osko" ], "bnpl_note": "Each provider settles and reconciles on its own terms; treat each as a distinct tender type." }, "connectivity": { "offline_selling_required": true }, "timezone": "multiple", "utc_offset": "varies", "multiple_timezones": true, "observes_dst": true, "dst_note": "Some states observe daylight saving and others do not. A multi-store deployment cannot assume one offset; the business-day boundary must be per-store.", "open_verification_items": { "en": 5, "zh": 5 }, "food_service": { "tax_treatment": { "dine_in_takeaway_delivery_differ": { "value": null, "source": "unverified", "todo_verify": true }, "small_business_reduced_rate": { "value": null, "source": "unverified", "todo_verify": true }, "alcohol_taxed_separately": { "value": null, "source": "unverified", "todo_verify": true } }, "service_charge_and_tips": { "service_charge_customary": { "value": null, "source": "unverified", "todo_verify": true }, "service_charge_rate_percent": { "value": null, "source": "unverified", "todo_verify": true }, "service_charge_mandatory": { "value": null, "source": "unverified", "todo_verify": true }, "service_charge_taxable": { "value": null, "source": "unverified", "todo_verify": true }, "tips_through_pos_and_recorded": { "value": null, "source": "unverified", "todo_verify": true }, "service_charge_own_receipt_line": { "value": null, "source": "unverified", "todo_verify": true } }, "receipt": { "must_distinguish_dine_in_and_takeaway": { "value": null, "source": "unverified", "todo_verify": true }, "must_itemise_menu_items": { "value": null, "source": "unverified", "todo_verify": true }, "table_number_mandatory": { "value": null, "source": "unverified", "todo_verify": true }, "guest_count_mandatory": { "value": null, "source": "unverified", "todo_verify": true } }, "operating_conventions": { "business_day_crosses_midnight": { "value": true, "note": "Restaurants routinely trade past midnight. The business-day boundary must be configurable per site or one night's trade splits across two reporting days.", "source": "unverified" }, "accounting_date_rule_after_midnight": { "value": null, "source": "unverified", "todo_verify": true }, "typical_trading_hours": { "value": null, "source": "unverified", "todo_verify": true }, "kitchen_ticket_language_independent": { "value": true, "note": "Deployment pattern, not a legal requirement. Chinese-owned restaurants commonly run a Chinese-reading kitchen, a local-language dining room and a Chinese back office: three independent language settings.", "source": "unverified" } }, "capabilities_required": [ { "name": "floor plan and table state", "note": "A sale is attached to a table rather than opened and closed in one pass." }, { "name": "tab allocation", "note": "Split by item and split evenly are different operations; both get asked for." }, { "name": "guest count", "note": "Needed for per-head reporting, and required on the document in some markets." }, { "name": "tip adjustment", "note": "The tip is often added after card authorisation, so the amount must be adjustable post-authorisation." } ] } }, { "country": "Indonesia", "iso_3166_1_alpha_2": "ID", "iso_3166_1_alpha_3": "IDN", "doc_en": "en/countries/indonesia.md", "doc_zh": "zh/countries/indonesia.md", "currency": { "iso_4217": { "value": "IDR", "source": "official-authority" }, "symbol": { "value": "Rp", "source": "official-authority" }, "symbol_position": { "value": "prefix", "source": "unverified" }, "decimal_places": { "value": 0, "source": "unverified" }, "thousands_separator": { "value": ".", "source": "unverified" }, "decimal_separator": { "value": ",", "source": "unverified" }, "typical_price_magnitude": { "value": "5000 - 5000000", "note": "Order of magnitude only.", "source": "unverified" } }, "tax": { "statutory_vat_rate_percent": { "value": 12, "source": "public-regulation", "verified_secondary": "2026-08" }, "effective_vat_rate_percent": { "value": 11, "mechanism": "tax base of 11/12 of selling price", "instrument": "PMK No. 131 of 2024", "note": "Implement the base adjustment, not a flat 11 percent. Rounding differs on some amounts.", "source": "public-regulation", "verified_secondary": "2026-08" }, "luxury_goods": { "value": 12, "base": "unadjusted", "scheme": "PPnBM", "source": "public-regulation", "todo_verify": true }, "price_display": { "value": "tax-inclusive", "source": "unverified", "todo_verify": true }, "fiscal_system": { "value": "e-Faktur", "authority": "Directorate General of Taxes", "retail_b2c_scope": null, "source": "official-authority", "todo_verify": true } }, "receipt": { "mandatory_fields_confirmed": false, "common_paper_widths_mm": [ 80, 58 ] }, "languages": { "official": [ "id" ], "retail_print_default": "id", "common_split_deployment": { "back_office": "zh", "till": "id" }, "script": "Latin", "diacritics_in_commercial_use": false, "printer_encoding_risk": "low" }, "payment_methods": [ "qris", "e-wallet", "cash", "cards", "bank-transfer" ], "payment_notes": { "national_qr_standard": "QRIS", "interoperable": true, "note": "One merchant QR accepts participating wallets and banks; no per-wallet integration needed.", "confirmation_is_visual_at_counter": true, "tender_reference_required": true }, "connectivity": { "offline_selling_required": true, "local_conditions": { "value": null, "source": "unverified", "todo_verify": true } }, "timezone": [ "Asia/Jakarta", "Asia/Makassar", "Asia/Jayapura" ], "utc_offset": [ "+07:00", "+08:00", "+09:00" ], "multiple_timezones": true, "observes_dst": false, "open_verification_items": { "en": 8, "zh": 8 }, "food_service": { "tax_treatment": { "dine_in_takeaway_delivery_differ": { "value": null, "source": "unverified", "todo_verify": true }, "small_business_reduced_rate": { "value": null, "source": "unverified", "todo_verify": true }, "alcohol_taxed_separately": { "value": null, "source": "unverified", "todo_verify": true } }, "service_charge_and_tips": { "service_charge_customary": { "value": null, "source": "unverified", "todo_verify": true }, "service_charge_rate_percent": { "value": null, "source": "unverified", "todo_verify": true }, "service_charge_mandatory": { "value": null, "source": "unverified", "todo_verify": true }, "service_charge_taxable": { "value": null, "source": "unverified", "todo_verify": true }, "tips_through_pos_and_recorded": { "value": null, "source": "unverified", "todo_verify": true }, "service_charge_own_receipt_line": { "value": null, "source": "unverified", "todo_verify": true } }, "receipt": { "must_distinguish_dine_in_and_takeaway": { "value": null, "source": "unverified", "todo_verify": true }, "must_itemise_menu_items": { "value": null, "source": "unverified", "todo_verify": true }, "table_number_mandatory": { "value": null, "source": "unverified", "todo_verify": true }, "guest_count_mandatory": { "value": null, "source": "unverified", "todo_verify": true } }, "operating_conventions": { "business_day_crosses_midnight": { "value": true, "note": "Restaurants routinely trade past midnight. The business-day boundary must be configurable per site or one night's trade splits across two reporting days.", "source": "unverified" }, "accounting_date_rule_after_midnight": { "value": null, "source": "unverified", "todo_verify": true }, "typical_trading_hours": { "value": null, "source": "unverified", "todo_verify": true }, "kitchen_ticket_language_independent": { "value": true, "note": "Deployment pattern, not a legal requirement. Chinese-owned restaurants commonly run a Chinese-reading kitchen, a local-language dining room and a Chinese back office: three independent language settings.", "source": "unverified" } }, "capabilities_required": [ { "name": "floor plan and table state", "note": "A sale is attached to a table rather than opened and closed in one pass." }, { "name": "tab allocation", "note": "Split by item and split evenly are different operations; both get asked for." }, { "name": "guest count", "note": "Needed for per-head reporting, and required on the document in some markets." }, { "name": "tip adjustment", "note": "The tip is often added after card authorisation, so the amount must be adjustable post-authorisation." } ] } }, { "country": "Kenya", "iso_3166_1_alpha_2": "KE", "iso_3166_1_alpha_3": "KEN", "doc_en": "en/countries/kenya.md", "doc_zh": "zh/countries/kenya.md", "currency": { "iso_4217": { "value": "KES", "source": "official-authority" }, "symbol": { "value": "KSh", "source": "official-authority" }, "symbol_position": { "value": "prefix", "source": "unverified" }, "decimal_places": { "value": 2, "source": "official-authority" }, "thousands_separator": { "value": ",", "source": "unverified" }, "decimal_separator": { "value": ".", "source": "unverified" }, "typical_price_magnitude": { "value": "10 - 10000", "note": "Order of magnitude only, for field sizing. Not price data.", "source": "unverified" }, "authority_to_confirm": "Central Bank of Kenya" }, "tax": { "standard_vat_rate_percent": { "value": 16, "source": "public-regulation", "verified_secondary": "2026-08" }, "active_rates_percent": { "value": [ 16, 0 ], "note": "Exempt supplies are a separate category from zero-rated.", "source": "public-regulation", "verified_secondary": "2026-08" }, "price_display": { "value": "tax-inclusive", "source": "unverified", "todo_verify": true }, "fiscal_system": { "value": "eTIMS", "long_name": "electronic Tax Invoice Management System", "authority": "Kenya Revenue Authority (KRA)", "predecessor": "register-based regime using ETR devices and control units", "mandatory_since": "2022-11-30", "scope_extended": { "date": "2024-01", "note": "Obligation extended beyond VAT-registered businesses to taxpayers generally, including small traders and professionals." }, "invoice_without_etims_reference_is_invalid": true, "electronic_signature_required": { "value": true, "todo_verify": true }, "retention_years": { "value": 5, "todo_verify": true }, "source": "official-authority", "verified_secondary": "2026-08" }, "per_line_tax_categories_required": true, "distinguishes_zero_rated_and_exempt": true }, "receipt": { "mandatory_fields_confirmed": false, "mandatory_fields_draft": [ "seller name and taxpayer PIN", "invoice serial number", "date and time", "buyer PIN where input tax is claimed", "item description, quantity, unit price", "taxable value per tax rate", "tax rate and tax amount", "gross total", "control unit serial number", "control unit invoice number" ], "legal_invoice_number_source": { "value": "control-unit", "note": "The legal invoice number is returned by the control unit, not generated by the POS.", "source": "public-regulation", "todo_verify": true }, "qr_code_required": { "value": true, "source": "public-regulation", "todo_verify": true }, "qr_code_payload": { "value": null, "source": "unverified", "todo_verify": true }, "common_paper_widths_mm": [ 80, 58 ] }, "languages": { "official": [ "en", "sw" ], "retail_print_default": "en", "common_split_deployment": { "back_office": "zh", "till": "en" }, "script": "Latin", "diacritics_in_commercial_use": false, "printer_encoding_risk": "low" }, "payment_methods": [ "mobile-money", "cash", "cards", "bank-transfer" ], "payment_notes": { "dominant_non_cash": "mobile-money", "primary_service": "M-Pesa", "merchant_collection_forms": [ "till-style (Buy Goods)", "bill-style (Paybill)" ], "merchant_collection_differences": { "value": null, "source": "unverified", "todo_verify": true }, "split_tender_common": true, "tender_reference_required": true, "tender_reference_is_reconciliation_key": true, "card_terminal_integration_universal": false }, "connectivity": { "offline_selling_required": true, "local_conditions": { "value": null, "source": "unverified", "todo_verify": true } }, "timezone": "Africa/Nairobi", "utc_offset": "+03:00", "observes_dst": false, "open_verification_items": { "en": 12, "zh": 13 }, "food_service": { "tax_treatment": { "dine_in_takeaway_delivery_differ": { "value": null, "source": "unverified", "todo_verify": true }, "small_business_reduced_rate": { "value": null, "source": "unverified", "todo_verify": true }, "alcohol_taxed_separately": { "value": null, "source": "unverified", "todo_verify": true } }, "service_charge_and_tips": { "service_charge_customary": { "value": null, "source": "unverified", "todo_verify": true }, "service_charge_rate_percent": { "value": null, "source": "unverified", "todo_verify": true }, "service_charge_mandatory": { "value": null, "source": "unverified", "todo_verify": true }, "service_charge_taxable": { "value": null, "source": "unverified", "todo_verify": true }, "tips_through_pos_and_recorded": { "value": null, "source": "unverified", "todo_verify": true }, "service_charge_own_receipt_line": { "value": null, "source": "unverified", "todo_verify": true } }, "receipt": { "must_distinguish_dine_in_and_takeaway": { "value": null, "source": "unverified", "todo_verify": true }, "must_itemise_menu_items": { "value": null, "source": "unverified", "todo_verify": true }, "table_number_mandatory": { "value": null, "source": "unverified", "todo_verify": true }, "guest_count_mandatory": { "value": null, "source": "unverified", "todo_verify": true } }, "operating_conventions": { "business_day_crosses_midnight": { "value": true, "note": "Restaurants routinely trade past midnight. The business-day boundary must be configurable per site or one night's trade splits across two reporting days.", "source": "unverified" }, "accounting_date_rule_after_midnight": { "value": null, "source": "unverified", "todo_verify": true }, "typical_trading_hours": { "value": null, "source": "unverified", "todo_verify": true }, "kitchen_ticket_language_independent": { "value": true, "note": "Deployment pattern, not a legal requirement. Chinese-owned restaurants commonly run a Chinese-reading kitchen, a local-language dining room and a Chinese back office: three independent language settings.", "source": "unverified" } }, "capabilities_required": [ { "name": "floor plan and table state", "note": "A sale is attached to a table rather than opened and closed in one pass." }, { "name": "tab allocation", "note": "Split by item and split evenly are different operations; both get asked for." }, { "name": "guest count", "note": "Needed for per-head reporting, and required on the document in some markets." }, { "name": "tip adjustment", "note": "The tip is often added after card authorisation, so the amount must be adjustable post-authorisation." } ] } }, { "country": "Malaysia", "iso_3166_1_alpha_2": "MY", "iso_3166_1_alpha_3": "MYS", "doc_en": "en/countries/malaysia.md", "doc_zh": "zh/countries/malaysia.md", "currency": { "iso_4217": { "value": "MYR", "source": "official-authority" }, "symbol": { "value": "RM", "source": "official-authority" }, "symbol_position": { "value": "prefix", "source": "unverified" }, "decimal_places": { "value": 2, "source": "official-authority" }, "thousands_separator": { "value": ",", "source": "unverified" }, "decimal_separator": { "value": ".", "source": "unverified" }, "cash_rounding": { "value": "nearest 5 sen", "note": "Record as its own amount, not a price adjustment.", "source": "unverified", "todo_verify": true } }, "tax": { "model": { "value": "SST", "long_name": "Sales Tax and Service Tax", "is_vat": false, "note": "No input-tax credit chain. Sales tax typically levied at manufacture or import rather than at each sale. Do not reuse a VAT data model.", "source": "public-regulation" }, "rates": { "value": null, "source": "unverified", "todo_verify": true }, "fiscal_system": { "value": "MyInvois", "authority": "LHDN (Inland Revenue Board)", "source": "official-authority", "verified_secondary": "2026-08", "phases": [ { "phase": 1, "start": "2024-08-01", "turnover": "above RM100m" }, { "phase": 2, "start": "2025-01-01", "turnover": "RM25m-RM100m" }, { "phase": 3, "start": "2025-07-01", "turnover": "RM5m-RM25m" }, { "phase": 4, "start": "2026-01-01", "turnover": "RM1m-RM5m", "relaxation_until": "2027-12-31", "relaxation_todo_verify": true } ], "exemption_threshold_myr": { "value": 1000000, "effective": "2026-01-01", "previous": 500000 }, "individual_invoice_required_above_myr": { "value": 10000, "effective": "2026-01-01", "note": "Consolidation no longer permitted above this value. Reaches the till: the cashier may need a TIN mid-transaction." } } }, "receipt": { "mandatory_fields_confirmed": false, "common_paper_widths_mm": [ 80, 58 ] }, "languages": { "official": [ "ms" ], "widely_used": [ "en", "zh", "ta" ], "retail_print_default": "ms", "note": "Chinese is in genuine commercial use here, unlike most markets in this repository. Per-user language selection across ms/en/zh rather than a fixed back-office/till split.", "script": "Latin", "printer_encoding_risk": "low", "cjk_on_receipt_needs_raster": true }, "payment_methods": [ "duitnow-qr", "e-wallet", "cards", "cash", "bank-transfer" ], "payment_notes": { "national_qr_standard": "DuitNow QR", "interoperable": true }, "connectivity": { "offline_selling_required": true }, "timezone": "Asia/Kuala_Lumpur", "utc_offset": "+08:00", "observes_dst": false, "open_verification_items": { "en": 8, "zh": 8 }, "food_service": { "tax_treatment": { "dine_in_takeaway_delivery_differ": { "value": null, "source": "unverified", "todo_verify": true }, "small_business_reduced_rate": { "value": null, "source": "unverified", "todo_verify": true }, "alcohol_taxed_separately": { "value": null, "source": "unverified", "todo_verify": true } }, "service_charge_and_tips": { "service_charge_customary": { "value": null, "source": "unverified", "todo_verify": true }, "service_charge_rate_percent": { "value": null, "source": "unverified", "todo_verify": true }, "service_charge_mandatory": { "value": null, "source": "unverified", "todo_verify": true }, "service_charge_taxable": { "value": null, "source": "unverified", "todo_verify": true }, "tips_through_pos_and_recorded": { "value": null, "source": "unverified", "todo_verify": true }, "service_charge_own_receipt_line": { "value": null, "source": "unverified", "todo_verify": true }, "service_tax_on_food_service_percent": { "value": 6, "note": "Service tax applying to food and beverage services. Confirm whether this differs from the general service tax rate for other sectors.", "source": "public-regulation", "todo_verify": true } }, "receipt": { "must_distinguish_dine_in_and_takeaway": { "value": null, "source": "unverified", "todo_verify": true }, "must_itemise_menu_items": { "value": null, "source": "unverified", "todo_verify": true }, "table_number_mandatory": { "value": null, "source": "unverified", "todo_verify": true }, "guest_count_mandatory": { "value": null, "source": "unverified", "todo_verify": true } }, "operating_conventions": { "business_day_crosses_midnight": { "value": true, "note": "Restaurants routinely trade past midnight. The business-day boundary must be configurable per site or one night's trade splits across two reporting days.", "source": "unverified" }, "accounting_date_rule_after_midnight": { "value": null, "source": "unverified", "todo_verify": true }, "typical_trading_hours": { "value": null, "source": "unverified", "todo_verify": true }, "kitchen_ticket_language_independent": { "value": true, "note": "Deployment pattern, not a legal requirement. Chinese-owned restaurants commonly run a Chinese-reading kitchen, a local-language dining room and a Chinese back office: three independent language settings.", "source": "unverified" } }, "capabilities_required": [ { "name": "floor plan and table state", "note": "A sale is attached to a table rather than opened and closed in one pass." }, { "name": "tab allocation", "note": "Split by item and split evenly are different operations; both get asked for." }, { "name": "guest count", "note": "Needed for per-head reporting, and required on the document in some markets." }, { "name": "tip adjustment", "note": "The tip is often added after card authorisation, so the amount must be adjustable post-authorisation." } ], "halal": { "certification_authority": "JAKIM", "labelling_requirements": { "value": null, "source": "unverified", "todo_verify": true }, "note": "Separation is operational as well as informational where a kitchen handles both halal and non-halal. A boolean on a menu item does not capture it.", "source": "public-regulation", "todo_verify": true }, "cash_rounding_on_split_bills": { "value": "nearest 5 sen on the cash portion only", "note": "On a split bill paid partly in cash and partly by card, only the cash portion rounds. Record the difference as its own amount.", "source": "unverified", "todo_verify": true } } }, { "country": "Nigeria", "iso_3166_1_alpha_2": "NG", "iso_3166_1_alpha_3": "NGA", "doc_en": "en/countries/nigeria.md", "doc_zh": "zh/countries/nigeria.md", "currency": { "iso_4217": { "value": "NGN", "source": "official-authority" }, "symbol": { "value": "₦", "source": "official-authority" }, "symbol_position": { "value": "prefix", "source": "unverified" }, "decimal_places": { "value": 2, "source": "unverified" }, "thousands_separator": { "value": ",", "source": "unverified" }, "decimal_separator": { "value": ".", "source": "unverified" }, "symbol_outside_default_codepage": true, "price_volatility": { "value": "high", "note": "Bulk repricing, effective-dated prices and change history are worth more here than a static catalogue import." } }, "tax": { "standard_vat_rate_percent": { "value": 7.5, "source": "public-regulation", "verified_secondary": "2026-08" }, "price_display": { "value": null, "source": "unverified", "todo_verify": true }, "fiscal_system": { "value": "FIRSMBS", "long_name": "FIRS Merchant-Buyer Solution", "authority": "Federal Inland Revenue Service", "model": "clearance", "returns": [ "Invoice Reference Number (IRN)", "cryptographic stamp" ], "note": "Invoice submitted for validation before being provided to the buyer.", "phases": { "large_taxpayers": "2025-11-01", "later_phases_conflicting": true, "reported_variants": [ "all remaining VAT-registered businesses from 2026-01-01", "medium businesses by July 2026, small businesses by July 2027" ], "resolution": "Must be confirmed with FIRS directly. Do not rely on either variant." }, "b2c_in_scope": { "value": null, "todo_verify": true, "note": "Most important open question. A clearance model at a retail counter, where waiting is unacceptable, requires a different design." }, "source": "official-authority", "verified_secondary": "2026-08", "todo_verify": true } }, "receipt": { "mandatory_fields_confirmed": false, "irn_must_be_printed": { "value": null, "todo_verify": true }, "common_paper_widths_mm": [ 80, 58 ] }, "languages": { "official": [ "en" ], "widely_spoken": [ "ha", "yo", "ig" ], "retail_print_default": "en", "common_split_deployment": { "back_office": "zh", "till": "en" }, "script": "Latin", "printer_encoding_risk": "low" }, "payment_methods": [ "bank-transfer", "ussd", "cards", "cash" ], "payment_notes": { "dominant_non_cash": "bank-transfer", "confirmation_is_visual_at_counter": true, "tender_reference_required": true, "reference_should_be_mandatory": true, "reference_must_be_editable_after_sale": true, "note": "A day of takings arrives as many small transfers. Matching them to sales depends entirely on references captured at the till." }, "connectivity": { "offline_selling_required": true, "note": "In a clearance model the permitted catch-up behaviour is a compliance question, not an engineering choice.", "local_conditions": { "value": null, "source": "unverified", "todo_verify": true } }, "timezone": "Africa/Lagos", "utc_offset": "+01:00", "observes_dst": false, "open_verification_items": { "en": 7, "zh": 7 }, "food_service": { "tax_treatment": { "dine_in_takeaway_delivery_differ": { "value": null, "source": "unverified", "todo_verify": true }, "small_business_reduced_rate": { "value": null, "source": "unverified", "todo_verify": true }, "alcohol_taxed_separately": { "value": null, "source": "unverified", "todo_verify": true } }, "service_charge_and_tips": { "service_charge_customary": { "value": null, "source": "unverified", "todo_verify": true }, "service_charge_rate_percent": { "value": null, "source": "unverified", "todo_verify": true }, "service_charge_mandatory": { "value": null, "source": "unverified", "todo_verify": true }, "service_charge_taxable": { "value": null, "source": "unverified", "todo_verify": true }, "tips_through_pos_and_recorded": { "value": null, "source": "unverified", "todo_verify": true }, "service_charge_own_receipt_line": { "value": null, "source": "unverified", "todo_verify": true } }, "receipt": { "must_distinguish_dine_in_and_takeaway": { "value": null, "source": "unverified", "todo_verify": true }, "must_itemise_menu_items": { "value": null, "source": "unverified", "todo_verify": true }, "table_number_mandatory": { "value": null, "source": "unverified", "todo_verify": true }, "guest_count_mandatory": { "value": null, "source": "unverified", "todo_verify": true } }, "operating_conventions": { "business_day_crosses_midnight": { "value": true, "note": "Restaurants routinely trade past midnight. The business-day boundary must be configurable per site or one night's trade splits across two reporting days.", "source": "unverified" }, "accounting_date_rule_after_midnight": { "value": null, "source": "unverified", "todo_verify": true }, "typical_trading_hours": { "value": null, "source": "unverified", "todo_verify": true }, "kitchen_ticket_language_independent": { "value": true, "note": "Deployment pattern, not a legal requirement. Chinese-owned restaurants commonly run a Chinese-reading kitchen, a local-language dining room and a Chinese back office: three independent language settings.", "source": "unverified" } }, "capabilities_required": [ { "name": "floor plan and table state", "note": "A sale is attached to a table rather than opened and closed in one pass." }, { "name": "tab allocation", "note": "Split by item and split evenly are different operations; both get asked for." }, { "name": "guest count", "note": "Needed for per-head reporting, and required on the document in some markets." }, { "name": "tip adjustment", "note": "The tip is often added after card authorisation, so the amount must be adjustable post-authorisation." } ] } }, { "country": "Peru", "iso_3166_1_alpha_2": "PE", "iso_3166_1_alpha_3": "PER", "doc_en": "en/countries/peru.md", "doc_zh": "zh/countries/peru.md", "currency": { "iso_4217": { "value": "PEN", "source": "official-authority" }, "symbol": { "value": "S/", "source": "official-authority", "legacy_form": "S/." }, "symbol_position": { "value": "prefix", "source": "unverified" }, "decimal_places": { "value": 2, "source": "official-authority" }, "thousands_separator": { "value": ",", "source": "unverified" }, "decimal_separator": { "value": ".", "source": "unverified" }, "typical_price_magnitude": { "value": "1 - 500", "note": "Order of magnitude only, for field sizing. Not price data.", "source": "unverified" }, "cash_rounding": { "value": "to nearest 0.10 in trade practice", "note": "Cash settles to the nearest ten centimos while card and wallet settle to the exact centavo. Model the difference as its own amount on the sale.", "source": "unverified", "todo_verify": true }, "authority_to_confirm": "Banco Central de Reserva del Peru" }, "tax": { "standard_vat_rate_percent": { "value": 18, "name": "IGV", "composition_note": "16% IGV component plus a 2% municipal promotion component (IPM), quoted and printed as a single figure.", "source": "public-regulation", "verified_secondary": "2026-08" }, "reduced_rate_percent": { "value": 10.5, "composition": "8% IGV + 2.5% IPM", "applies_to": "micro and small enterprises whose main activity is restaurants, hotels or tourist lodging", "eligibility": { "max_annual_sales_uit": 1700, "min_share_of_income_percent": 70 }, "applies_through": "2026-12-31", "next_scheduled": { "value": 15, "composition": "12% IGV + 3% IPM", "from": "2027-01-01", "through": "2027-12-31" }, "note": "Steps rather than expires. The common error is to treat 2027 as a return to the standard 18%; the scheduled 2027 value is 15%. Corrected 2026-08-14 from an earlier value of 10 (8% + 2%) with reverts_to 18.", "source": "official-authority", "authority_to_confirm": "SUNAT", "verified_against": "SUNAT orientation page, read 2026-08-14", "todo_verify": false }, "price_display": { "value": "tax-inclusive for consumers", "source": "unverified", "todo_verify": true }, "fiscal_system": { "value": "CPE", "long_name": "Comprobantes de Pago Electronicos", "authority": "SUNAT (Superintendencia Nacional de Aduanas y de Administracion Tributaria)", "document_format": "structured XML registered with the authority, which returns an acceptance response", "source": "official-authority", "todo_verify": true }, "additional_levies": [ { "name": "plastic bag tax (ICBPER)", "per_unit": true, "appears_as_own_receipt_line": true, "amount": 0.5, "currency": "PEN", "rate_in_force_since": "2023", "declared_and_paid": "monthly by the establishment", "source": "public-regulation", "verified_secondary": "2026-08" }, { "name": "selective consumption tax", "applies_to": [ "alcohol", "tobacco", "fuel", "sugary drinks" ], "computed_before_vat": true, "note": "Forms part of the base for IGV. A flat percentage-per-line tax model cannot express this.", "source": "public-regulation", "todo_verify": true } ] }, "receipt": { "document_type_depends_on_customer": { "value": true, "note": "Consumer and business sales are different legal documents chosen at the point of sale.", "source": "public-regulation" }, "document_types": [ { "name": "Boleta de venta electronica", "issued_to": "consumers", "customer_id_required_above_threshold": true, "threshold_amount": 700, "threshold_currency": "PEN", "accepted_documents": [ "DNI", "carne de extranjeria", "passport" ], "below_threshold": "customer fields optional", "source": "public-regulation", "verified_secondary": "2026-08" }, { "name": "Factura electronica", "issued_to": "businesses", "requires_buyer_tax_id": true, "source": "public-regulation", "todo_verify": true }, { "name": "Nota de credito / Nota de debito", "issued_to": "either", "must_reference_original_document": true, "source": "public-regulation", "todo_verify": true } ], "mandatory_fields_confirmed": false, "mandatory_fields_draft": [ "issuer name, RUC and address", "document type and serial/correlative number", "date of issue", "customer identifier per document type", "item description, quantity, unit price, line total", "taxable base and IGV amount", "separately levied taxes as their own lines", "total payable", "reference to original document for credit and debit notes", "QR code" ], "numbering": { "per_series_sequential": true, "gaps_not_permitted": true, "source": "public-regulation", "todo_verify": true }, "qr_code_required": { "value": true, "mandatory_since": "2019-01-01", "scope_note": "Attaches to the taxpayer's own emission system (SEE-Del contribuyente); reportedly not to SUNAT's web and free-facturador routes. Confirm scope.", "source": "public-regulation", "verified_secondary": "2026-08", "todo_verify": true }, "qr_code_payload": { "field_separator": "|", "fields_in_order": [ "RUC", "document type", "series", "number", "total IGV", "total amount", "issue date", "acquirer document type", "acquirer document number", "hash value" ], "print_constraints": { "position": "lower part of the printed representation", "max_size_cm": { "height": 2, "width": 6 }, "quiet_zone_mm": 1, "colour": "black", "symbology": "QR Code 2005 per ISO/IEC 18004:2006" }, "source": "public-regulation", "verified_secondary": "2026-08", "todo_verify": true }, "common_paper_widths_mm": [ 80, 58 ] }, "languages": { "official": [ "es", "qu", "ay" ], "official_note": "Quechua and Aymara hold official status where they predominate. Commercial documents and POS interfaces are in Spanish.", "retail_print_default": "es", "common_split_deployment": { "back_office": "zh", "till": "es" }, "script": "Latin", "diacritics_in_commercial_use": true, "printer_encoding_risk": "medium", "encoding_notes": { "required_characters": [ "ñ", "á", "é", "í", "ó", "ú", "ü", "¿", "¡" ], "requires_western_european_code_page": true, "failure_is_subtle": "Symptoms are mild enough to reach production unnoticed. Test with deliberately accented data." }, "description_length_vs_english": "longer, commonly by a fifth or more" }, "payment_methods": [ "mobile-wallet-qr", "cash", "cards", "bank-transfer" ], "payment_notes": { "wallets": [ "Yape", "Plin" ], "wallet_interoperability": { "value": true, "scope": null, "source": "unverified", "todo_verify": true }, "confirmation_is_visual_at_counter": true, "tender_reference_required": true, "multiple_card_acquirers_in_common_use": true }, "connectivity": { "offline_selling_required": true, "rejected_documents_need_a_visible_queue": true, "local_conditions": { "value": null, "source": "unverified", "todo_verify": true } }, "timezone": "America/Lima", "utc_offset": "-05:00", "observes_dst": false, "open_verification_items": { "en": 13, "zh": 14 }, "food_service": { "tax_treatment": { "dine_in_takeaway_delivery_differ": { "value": null, "source": "unverified", "todo_verify": true }, "small_business_reduced_rate": { "value": 10.5, "composition": "8% IGV + 2.5% IPM", "applies_to": "micro and small enterprises whose main activity is restaurants, hotels or tourist lodging", "eligibility": { "max_annual_sales_uit": 1700, "min_share_of_income_percent": 70 }, "applies_through": "2026-12-31", "next_scheduled": { "value": 15, "composition": "12% IGV + 3% IPM", "from": "2027-01-01", "through": "2027-12-31" }, "note": "A segment rate, not a product rate: eligibility depends on the business and its income mix, so it cannot be configured by attaching a rate to menu items. Relevant to the chifa segment. Two components change together — updating only the IGV part yields 10 instead of 10.5.", "source": "official-authority", "authority_to_confirm": "SUNAT", "verified_against": "SUNAT orientation page, read 2026-08-14", "todo_verify": false }, "alcohol_taxed_separately": { "value": null, "source": "unverified", "todo_verify": true } }, "service_charge_and_tips": { "service_charge_customary": { "value": null, "source": "unverified", "todo_verify": true }, "service_charge_rate_percent": { "value": null, "source": "unverified", "todo_verify": true }, "service_charge_mandatory": { "value": null, "source": "unverified", "todo_verify": true }, "service_charge_taxable": { "value": null, "source": "unverified", "todo_verify": true }, "tips_through_pos_and_recorded": { "value": null, "source": "unverified", "todo_verify": true }, "service_charge_own_receipt_line": { "value": null, "source": "unverified", "todo_verify": true } }, "receipt": { "must_distinguish_dine_in_and_takeaway": { "value": null, "source": "unverified", "todo_verify": true }, "must_itemise_menu_items": { "value": null, "source": "unverified", "todo_verify": true }, "table_number_mandatory": { "value": null, "source": "unverified", "todo_verify": true }, "guest_count_mandatory": { "value": null, "source": "unverified", "todo_verify": true } }, "operating_conventions": { "business_day_crosses_midnight": { "value": true, "note": "Restaurants routinely trade past midnight. The business-day boundary must be configurable per site or one night's trade splits across two reporting days.", "source": "unverified" }, "accounting_date_rule_after_midnight": { "value": null, "source": "unverified", "todo_verify": true }, "typical_trading_hours": { "value": null, "source": "unverified", "todo_verify": true }, "kitchen_ticket_language_independent": { "value": true, "note": "Deployment pattern, not a legal requirement. Chinese-owned restaurants commonly run a Chinese-reading kitchen, a local-language dining room and a Chinese back office: three independent language settings.", "source": "unverified" } }, "capabilities_required": [ { "name": "floor plan and table state", "note": "A sale is attached to a table rather than opened and closed in one pass." }, { "name": "tab allocation", "note": "Split by item and split evenly are different operations; both get asked for." }, { "name": "guest count", "note": "Needed for per-head reporting, and required on the document in some markets." }, { "name": "tip adjustment", "note": "The tip is often added after card authorisation, so the amount must be adjustable post-authorisation." } ] } }, { "country": "Philippines", "iso_3166_1_alpha_2": "PH", "iso_3166_1_alpha_3": "PHL", "doc_en": "en/countries/philippines.md", "doc_zh": "zh/countries/philippines.md", "currency": { "iso_4217": { "value": "PHP", "source": "official-authority" }, "symbol": { "value": "₱", "source": "official-authority" }, "symbol_position": { "value": "prefix", "source": "unverified" }, "decimal_places": { "value": 2, "source": "official-authority" }, "thousands_separator": { "value": ",", "source": "unverified" }, "decimal_separator": { "value": ".", "source": "unverified" }, "symbol_outside_default_codepage": true }, "tax": { "standard_vat_rate_percent": { "value": 12, "source": "public-regulation", "todo_verify": true }, "price_display": { "value": "tax-inclusive", "source": "unverified", "todo_verify": true }, "fiscal_system": { "value": "BIR", "long_name": "Bureau of Internal Revenue", "source": "official-authority", "verified_secondary": "2026-08", "device_accreditation_required": true, "accreditation": { "document": "Acknowledgement Certificate", "replaced": "Permit to Use (PTU)", "system": "eAccReg", "form": "BIR Form 1907", "note": "Gating dependency with lead time. The machine must be registered before it may issue receipts." }, "eis": { "name": "Electronic Invoicing System", "group_1": "taxpayers using CAS or invoicing software", "group_1_deadline": "2026-12-31", "instrument": "RR 26-2025 issued 2025-09-05, extending RR 11-2025", "group_2": "POS users", "group_2_deadline": null, "separate_from_cas_accreditation": true } }, "statutory_discounts": { "name": "Senior Citizen and PWD discount", "is_promotional_discount": false, "removes_qualifying_portion_from_vat_base": true, "note": "Model in the tax engine, not the discount engine. Most common way to get the Philippines wrong; surfaces at audit rather than at the till.", "computation": null, "source": "public-regulation", "todo_verify": true } }, "receipt": { "mandatory_fields_confirmed": false, "required_machine_behaviours": [ "sequential numbering that cannot be reset or reused", "Z-reading with accumulated totals retained", "SC/PWD discount handling and reporting", "machine registration details printed on the receipt" ], "common_paper_widths_mm": [ 80, 58 ] }, "languages": { "official": [ "fil", "en" ], "retail_print_default": "en", "common_split_deployment": { "back_office": "zh", "till": "en" }, "script": "Latin", "printer_encoding_risk": "low", "note": "An English till needs no translation and creates no hiring barrier." }, "payment_methods": [ "e-wallet", "cash", "cards", "bank-transfer" ], "payment_notes": { "wallets": [ "GCash", "Maya" ], "transfer_rails": [ "InstaPay", "PESONet" ], "confirmation_is_visual_at_counter": true }, "connectivity": { "offline_selling_required": true }, "timezone": "Asia/Manila", "utc_offset": "+08:00", "observes_dst": false, "open_verification_items": { "en": 8, "zh": 8 }, "food_service": { "tax_treatment": { "dine_in_takeaway_delivery_differ": { "value": null, "source": "unverified", "todo_verify": true }, "small_business_reduced_rate": { "value": null, "source": "unverified", "todo_verify": true }, "alcohol_taxed_separately": { "value": null, "source": "unverified", "todo_verify": true } }, "service_charge_and_tips": { "service_charge_customary": { "value": null, "source": "unverified", "todo_verify": true }, "service_charge_rate_percent": { "value": null, "source": "unverified", "todo_verify": true }, "service_charge_mandatory": { "value": null, "source": "unverified", "todo_verify": true }, "service_charge_taxable": { "value": null, "source": "unverified", "todo_verify": true }, "tips_through_pos_and_recorded": { "value": null, "source": "unverified", "todo_verify": true }, "service_charge_own_receipt_line": { "value": null, "source": "unverified", "todo_verify": true } }, "receipt": { "must_distinguish_dine_in_and_takeaway": { "value": null, "source": "unverified", "todo_verify": true }, "must_itemise_menu_items": { "value": null, "source": "unverified", "todo_verify": true }, "table_number_mandatory": { "value": null, "source": "unverified", "todo_verify": true }, "guest_count_mandatory": { "value": null, "source": "unverified", "todo_verify": true } }, "operating_conventions": { "business_day_crosses_midnight": { "value": true, "note": "Restaurants routinely trade past midnight. The business-day boundary must be configurable per site or one night's trade splits across two reporting days.", "source": "unverified" }, "accounting_date_rule_after_midnight": { "value": null, "source": "unverified", "todo_verify": true }, "typical_trading_hours": { "value": null, "source": "unverified", "todo_verify": true }, "kitchen_ticket_language_independent": { "value": true, "note": "Deployment pattern, not a legal requirement. Chinese-owned restaurants commonly run a Chinese-reading kitchen, a local-language dining room and a Chinese back office: three independent language settings.", "source": "unverified" } }, "capabilities_required": [ { "name": "floor plan and table state", "note": "A sale is attached to a table rather than opened and closed in one pass." }, { "name": "tab allocation", "note": "Split by item and split evenly are different operations; both get asked for." }, { "name": "guest count", "note": "Needed for per-head reporting, and required on the document in some markets." }, { "name": "tip adjustment", "note": "The tip is often added after card authorisation, so the amount must be adjustable post-authorisation." } ] } }, { "country": "South Africa", "iso_3166_1_alpha_2": "ZA", "iso_3166_1_alpha_3": "ZAF", "doc_en": "en/countries/south-africa.md", "doc_zh": "zh/countries/south-africa.md", "currency": { "iso_4217": { "value": "ZAR", "source": "official-authority" }, "symbol": { "value": "R", "source": "official-authority" }, "symbol_position": { "value": "prefix", "source": "unverified" }, "decimal_places": { "value": 2, "source": "official-authority" }, "separator_convention": { "formal": "space thousands, comma decimal", "also_seen": "comma thousands, period decimal", "note": "The two conventions invert each other. Set explicitly; do not inherit a locale default.", "source": "unverified", "todo_verify": true } }, "tax": { "standard_vat_rate_percent": { "value": 15, "source": "public-regulation", "verified_secondary": "2026-08", "note": "Proposed rises to 15.5 percent (2025-05-01) and 16 percent (2026-04-01) were reversed; the 2026 Budget confirmed 15 percent for 2026/27." }, "registration_threshold_zar": { "value": 2300000, "previous": 1000000, "effective": "2026-04-01", "source": "public-regulation", "verified_secondary": "2026-08" }, "price_display": { "value": "tax-inclusive", "source": "unverified", "todo_verify": true }, "fiscal_system": { "value": "SARS", "clearance_mandate_identified": false, "note": "Modernisation programme under way.", "source": "official-authority", "todo_verify": true } }, "receipt": { "invoice_types": [ "full tax invoice", "abridged tax invoice" ], "threshold_between_them": null, "note": "Same shape of problem as Peru: the cashier must know which document the customer needs.", "mandatory_fields_confirmed": false, "common_paper_widths_mm": [ 80, 58 ] }, "layby": { "regulated": true, "instrument": "Consumer Protection Act", "requirements_confirmed": false, "software_must_support": [ "stock reserved, not sold, until paid in full", "instalments recorded against an open agreement, each receipted", "cancellation and refund handling", "a customer-facing document stating the terms" ], "note": "Modelling as unrelated part-payments loses the agreement, the reservation and the audit trail.", "todo_verify": true }, "languages": { "official_count": 12, "commercial_default": "en", "retail_print_default": "en", "common_split_deployment": { "back_office": "zh", "till": "en" }, "script": "Latin", "printer_encoding_risk": "low" }, "payment_methods": [ "cards", "cash", "qr-wallet", "eft" ], "payment_notes": { "dominant": "cards", "note": "Card-heavy by regional standards; terminal integration matters more than in mobile-money markets." }, "connectivity": { "offline_selling_required": true, "power_outages_structural": true, "note": "Scheduled and unscheduled outages are a defining local constraint. Test abrupt power loss mid-transaction, not just network loss. Battery-backed hardware is baseline.", "local_conditions": { "value": null, "source": "unverified", "todo_verify": true } }, "timezone": "Africa/Johannesburg", "utc_offset": "+02:00", "observes_dst": false, "open_verification_items": { "en": 7, "zh": 7 }, "food_service": { "tax_treatment": { "dine_in_takeaway_delivery_differ": { "value": null, "source": "unverified", "todo_verify": true }, "small_business_reduced_rate": { "value": null, "source": "unverified", "todo_verify": true }, "alcohol_taxed_separately": { "value": null, "source": "unverified", "todo_verify": true } }, "service_charge_and_tips": { "service_charge_customary": { "value": null, "source": "unverified", "todo_verify": true }, "service_charge_rate_percent": { "value": null, "source": "unverified", "todo_verify": true }, "service_charge_mandatory": { "value": null, "source": "unverified", "todo_verify": true }, "service_charge_taxable": { "value": null, "source": "unverified", "todo_verify": true }, "tips_through_pos_and_recorded": { "value": null, "source": "unverified", "todo_verify": true }, "service_charge_own_receipt_line": { "value": null, "source": "unverified", "todo_verify": true } }, "receipt": { "must_distinguish_dine_in_and_takeaway": { "value": null, "source": "unverified", "todo_verify": true }, "must_itemise_menu_items": { "value": null, "source": "unverified", "todo_verify": true }, "table_number_mandatory": { "value": null, "source": "unverified", "todo_verify": true }, "guest_count_mandatory": { "value": null, "source": "unverified", "todo_verify": true } }, "operating_conventions": { "business_day_crosses_midnight": { "value": true, "note": "Restaurants routinely trade past midnight. The business-day boundary must be configurable per site or one night's trade splits across two reporting days.", "source": "unverified" }, "accounting_date_rule_after_midnight": { "value": null, "source": "unverified", "todo_verify": true }, "typical_trading_hours": { "value": null, "source": "unverified", "todo_verify": true }, "kitchen_ticket_language_independent": { "value": true, "note": "Deployment pattern, not a legal requirement. Chinese-owned restaurants commonly run a Chinese-reading kitchen, a local-language dining room and a Chinese back office: three independent language settings.", "source": "unverified" } }, "capabilities_required": [ { "name": "floor plan and table state", "note": "A sale is attached to a table rather than opened and closed in one pass." }, { "name": "tab allocation", "note": "Split by item and split evenly are different operations; both get asked for." }, { "name": "guest count", "note": "Needed for per-head reporting, and required on the document in some markets." }, { "name": "tip adjustment", "note": "The tip is often added after card authorisation, so the amount must be adjustable post-authorisation." } ] } }, { "country": "Thailand", "iso_3166_1_alpha_2": "TH", "iso_3166_1_alpha_3": "THA", "doc_en": "en/countries/thailand.md", "doc_zh": "zh/countries/thailand.md", "currency": { "iso_4217": { "value": "THB", "source": "official-authority" }, "symbol": { "value": "฿", "source": "official-authority" }, "symbol_position": { "value": "prefix", "source": "unverified" }, "decimal_places": { "value": 2, "source": "official-authority" }, "thousands_separator": { "value": ",", "source": "unverified" }, "decimal_separator": { "value": ".", "source": "unverified" }, "symbol_outside_default_codepage": true }, "tax": { "standard_vat_rate_percent": { "value": 7, "statutory": 10, "source": "public-regulation", "instrument": "Royal Decree No. 799 B.E. 2568, gazetted 2025-09-14", "verified_secondary": "2026-08-14", "expires": "2026-09-30", "note": "Nearest expiry in this repository. The statute prescribes 10 percent and permits reduction by royal decree; each decree runs one year.", "decree_history": [ { "decree": "No. 790 B.E. 2567", "gazetted": "2024-09-20", "reduced_rate_through": "2025-09-30" }, { "decree": "No. 799 B.E. 2568", "gazetted": "2025-09-14", "reduced_rate_through": "2026-09-30" } ], "pending_extension": { "reduced_rate_through": "2027-09-30", "cabinet_approved": "2026-07-27", "revenue_department_notice": "2026-08-02", "gazetted": null, "source": "unverified", "note": "Cabinet approval and a Revenue Department notice are not the operative instrument. Until a royal decree covering 2026-10-01 onward is gazetted, the statutory 10 percent is the legal fallback. Preceding decrees were gazetted in the second half of September, so expect an answer by mid-September 2026." }, "todo_verify": true }, "price_display": { "value": "tax-inclusive", "source": "unverified", "todo_verify": true }, "fiscal_system": { "value": "e-Tax Invoice and e-Receipt", "authority": "Revenue Department", "mandatory": false, "note": "Voluntary; no legislated B2B mandate reported for 2026 or 2027. Tax incentives for adoption.", "formats": [ "XML", "PDF/A-3" ], "standard": "RD STD 03-2566", "security": [ "qualified digital signature", "ETDA time stamp" ], "transmission": "monthly by the 15th of the following month", "source": "official-authority", "verified_secondary": "2026-08" } }, "receipt": { "tax_invoice_required_fields": [ "seller TIN (13 digits)", "buyer TIN (13 digits)", "date", "description of goods or services", "VAT as a separate line" ], "note": "Omitting any of these blocks the buyer's input VAT claim.", "retail_receipt_fields_confirmed": false, "calendar": { "buddhist_era_common": true, "offset_years": 543, "example": "2026 CE = 2569 BE", "rule": "Store one canonical form and convert at render time.", "todo_verify": true }, "common_paper_widths_mm": [ 80, 58 ] }, "languages": { "official": [ "th" ], "retail_print_default": "th", "common_split_deployment": { "back_office": "zh", "till": "th" }, "script": "Thai", "printer_encoding_risk": "high", "encoding_notes": { "no_word_spaces": true, "line_breaking": "requires a dictionary-based or ICU-style algorithm; cannot split on whitespace", "stacked_marks": "vowel signs above and below the consonant plus tone marks; measure display width, not codepoint count", "line_height": "tight leading clips the upper tone marks", "code_pages": [ "TIS-620", "CP874" ], "recommended_print_path": "raster" }, "acceptance_test_requires_native_reader": true }, "payment_methods": [ "promptpay", "cash", "cards", "e-wallet" ], "payment_notes": { "national_rail": "PromptPay", "confirmation_is_visual_at_counter": true }, "connectivity": { "offline_selling_required": true }, "timezone": "Asia/Bangkok", "utc_offset": "+07:00", "observes_dst": false, "open_verification_items": { "en": 6, "zh": 6 }, "food_service": { "tax_treatment": { "dine_in_takeaway_delivery_differ": { "value": null, "source": "unverified", "todo_verify": true }, "small_business_reduced_rate": { "value": null, "source": "unverified", "todo_verify": true }, "alcohol_taxed_separately": { "value": null, "source": "unverified", "todo_verify": true } }, "service_charge_and_tips": { "service_charge_customary": { "value": null, "source": "unverified", "todo_verify": true }, "service_charge_rate_percent": { "value": null, "source": "unverified", "todo_verify": true }, "service_charge_mandatory": { "value": null, "source": "unverified", "todo_verify": true }, "service_charge_taxable": { "value": null, "source": "unverified", "todo_verify": true }, "tips_through_pos_and_recorded": { "value": null, "source": "unverified", "todo_verify": true }, "service_charge_own_receipt_line": { "value": null, "source": "unverified", "todo_verify": true } }, "receipt": { "must_distinguish_dine_in_and_takeaway": { "value": null, "source": "unverified", "todo_verify": true }, "must_itemise_menu_items": { "value": null, "source": "unverified", "todo_verify": true }, "table_number_mandatory": { "value": null, "source": "unverified", "todo_verify": true }, "guest_count_mandatory": { "value": null, "source": "unverified", "todo_verify": true } }, "operating_conventions": { "business_day_crosses_midnight": { "value": true, "note": "Restaurants routinely trade past midnight. The business-day boundary must be configurable per site or one night's trade splits across two reporting days.", "source": "unverified" }, "accounting_date_rule_after_midnight": { "value": null, "source": "unverified", "todo_verify": true }, "typical_trading_hours": { "value": null, "source": "unverified", "todo_verify": true }, "kitchen_ticket_language_independent": { "value": true, "note": "Deployment pattern, not a legal requirement. Chinese-owned restaurants commonly run a Chinese-reading kitchen, a local-language dining room and a Chinese back office: three independent language settings.", "source": "unverified" } }, "capabilities_required": [ { "name": "floor plan and table state", "note": "A sale is attached to a table rather than opened and closed in one pass." }, { "name": "tab allocation", "note": "Split by item and split evenly are different operations; both get asked for." }, { "name": "guest count", "note": "Needed for per-head reporting, and required on the document in some markets." }, { "name": "tip adjustment", "note": "The tip is often added after card authorisation, so the amount must be adjustable post-authorisation." } ] } }, { "country": "Vietnam", "iso_3166_1_alpha_2": "VN", "iso_3166_1_alpha_3": "VNM", "doc_en": "en/countries/vietnam.md", "doc_zh": "zh/countries/vietnam.md", "currency": { "iso_4217": { "value": "VND", "source": "official-authority" }, "symbol": { "value": "₫", "source": "official-authority" }, "symbol_position": { "value": "suffix", "source": "unverified" }, "decimal_places": { "value": 0, "source": "unverified", "todo_verify": true }, "thousands_separator": { "value": ".", "source": "unverified" }, "decimal_separator": { "value": ",", "source": "unverified" }, "typical_price_magnitude": { "value": "10000 - 10000000", "note": "Order of magnitude only, for field sizing. Not price data.", "source": "unverified" }, "authority_to_confirm": "State Bank of Vietnam" }, "tax": { "standard_vat_rate_percent": { "value": 10, "source": "public-regulation", "verified_secondary": "2026-08" }, "reduced_rates_percent": { "value": [ 5, 0 ], "source": "public-regulation", "todo_verify": true }, "temporary_rate_reduction": { "value": 8, "in_force": true, "effective_from": "2025-07-01", "expires": "2026-12-31", "instrument": "Resolution 204/2025/QH15", "implementing_decree": "Decree 174/2025/ND-CP", "excluded_sectors": [ "telecommunications", "real estate", "finance", "banking", "securities", "insurance" ], "note": "Lapses 31 December 2026 unless extended again. A hardcoded 8% produces silently wrong tax from 1 January 2027. Exact goods-level coverage still open.", "source": "public-regulation", "verified_secondary": "2026-08", "todo_verify": true }, "rates_must_be_date_effective": true, "price_display": { "value": "tax-inclusive", "source": "unverified", "todo_verify": true }, "fiscal_system": { "value": "electronic invoicing (hoa don dien tu)", "retail_variant": "e-invoice generated from cash registers", "authority": "tax administration under the Ministry of Finance", "framework": "Decree 123/2020/ND-CP as amended by Decree 70/2025/ND-CP, effective 2025-06-01", "cash_register_obligation": { "revenue_threshold_vnd": 1000000000, "applies_to": [ "household and individual businesses at or above the threshold", "retail stores, shopping centres, supermarkets", "restaurants and catering", "hotels", "passenger transport", "entertainment" ], "real_time_transmission_required": true, "digital_signature_mandatory": false }, "source": "public-regulation", "verified_secondary": "2026-08" } }, "receipt": { "mandatory_fields_confirmed": false, "mandatory_fields_draft": [ "seller name, address and tax code", "buyer name and tax code where an invoice is requested", "invoice form and serial symbol, invoice number", "date of issue", "item name, unit, quantity, unit price, line amount", "VAT rate and VAT amount", "total payable", "seller digital signature", "tax authority code where applicable" ], "counter_slip_and_einvoice_are_separate_documents": { "value": true, "note": "The slip handed to the customer and the registered e-invoice are distinct artefacts with independent numbering and lifecycles.", "source": "public-regulation", "todo_verify": true }, "qr_code_required": { "value": null, "source": "unverified", "todo_verify": true }, "common_paper_widths_mm": [ 80, 58 ] }, "languages": { "official": [ "vi" ], "retail_print_default": "vi", "common_split_deployment": { "back_office": "zh", "till": "vi" }, "script": "Latin", "diacritics_in_commercial_use": true, "printer_encoding_risk": "high", "encoding_notes": { "stacked_diacritics": "Vowel-quality diacritic plus tone mark on the same letter.", "cp1258_covers_full_repertoire": false, "legacy_encodings_in_supplier_data": [ "TCVN3", "VNI" ], "recommended_print_path": "raster" }, "product_needs_dual_name_field": true }, "payment_methods": [ "bank-transfer-qr", "e-wallet", "cash", "cards" ], "payment_notes": { "dominant_non_cash": "bank-transfer-qr", "qr_standard": "VietQR over NAPAS 247", "e_wallets": [ "MoMo", "ZaloPay", "Viettel Money" ], "treat_each_wallet_as_distinct_tender": true, "confirmation_is_visual_at_counter": true, "tender_reference_required": true, "reference_must_be_editable_after_sale": true, "card_terminal_integration_universal": false }, "connectivity": { "offline_selling_required": true, "issuance_deadline_constrains_offline_design": true, "local_conditions": { "value": null, "source": "unverified", "todo_verify": true } }, "timezone": "Asia/Ho_Chi_Minh", "utc_offset": "+07:00", "observes_dst": false, "open_verification_items": { "en": 13, "zh": 14 }, "food_service": { "tax_treatment": { "dine_in_takeaway_delivery_differ": { "value": null, "source": "unverified", "todo_verify": true }, "small_business_reduced_rate": { "value": null, "source": "unverified", "todo_verify": true }, "alcohol_taxed_separately": { "value": null, "source": "unverified", "todo_verify": true } }, "service_charge_and_tips": { "service_charge_customary": { "value": null, "source": "unverified", "todo_verify": true }, "service_charge_rate_percent": { "value": null, "source": "unverified", "todo_verify": true }, "service_charge_mandatory": { "value": null, "source": "unverified", "todo_verify": true }, "service_charge_taxable": { "value": null, "source": "unverified", "todo_verify": true }, "tips_through_pos_and_recorded": { "value": null, "source": "unverified", "todo_verify": true }, "service_charge_own_receipt_line": { "value": null, "source": "unverified", "todo_verify": true } }, "receipt": { "must_distinguish_dine_in_and_takeaway": { "value": null, "source": "unverified", "todo_verify": true }, "must_itemise_menu_items": { "value": null, "source": "unverified", "todo_verify": true }, "table_number_mandatory": { "value": null, "source": "unverified", "todo_verify": true }, "guest_count_mandatory": { "value": null, "source": "unverified", "todo_verify": true } }, "operating_conventions": { "business_day_crosses_midnight": { "value": true, "note": "Restaurants routinely trade past midnight. The business-day boundary must be configurable per site or one night's trade splits across two reporting days.", "source": "unverified" }, "accounting_date_rule_after_midnight": { "value": null, "source": "unverified", "todo_verify": true }, "typical_trading_hours": { "value": null, "source": "unverified", "todo_verify": true }, "kitchen_ticket_language_independent": { "value": true, "note": "Deployment pattern, not a legal requirement. Chinese-owned restaurants commonly run a Chinese-reading kitchen, a local-language dining room and a Chinese back office: three independent language settings.", "source": "unverified" } }, "capabilities_required": [ { "name": "floor plan and table state", "note": "A sale is attached to a table rather than opened and closed in one pass." }, { "name": "tab allocation", "note": "Split by item and split evenly are different operations; both get asked for." }, { "name": "guest count", "note": "Needed for per-head reporting, and required on the document in some markets." }, { "name": "tip adjustment", "note": "The tip is often added after card authorisation, so the amount must be adjustable post-authorisation." } ] } } ] }