{ "schema_version": "1.1.0", "last_updated": "2026-08", "note": "Every TODO: verify item across both editions and all ten countries, covering both retail and food service. Each item names what to check and the authority or instrument to check it against. The editions field lists which editions carry the item: most are shared, a few are specific to one. Nothing here has been confirmed against a primary source; items marked confirmed-secondary were researched in 2026-08 and cited in SOURCES.md, which is not the same thing.", "status_values": [ "open", "confirmed-secondary", "confirmed-authority", "partially-resolved", "confirmed", "corrected" ], "priority_values": { "high": "Wrong value causes an incorrect legal document, a wrong tax amount, or a failed integration.", "medium": "Wrong value causes visible defects or rework but not an invalid document.", "low": "Wrong value causes cosmetic or convenience issues." }, "totals": { "recounted": "2026-08-20", "recount_note": "Recomputed from the items array after adding the Indic scripts group (13 items) and PE-15. The 2026-08-17 figures were correct as of that pass.", "items": 220, "by_status": { "confirmed-authority": 1, "confirmed-secondary": 13, "open": 205, "partially-resolved": 1 }, "by_country_or_language": { "AU": 14, "ID": 17, "KE": 22, "MY": 18, "NG": 16, "PE": 24, "PH": 17, "TH": 15, "VN": 23, "ZA": 16, "ar": 6, "cyrl": 12, "he": 7, "indic": 13 } }, "known_defects": [ { "defect": "duplicate id", "id": "PE-FS-04", "detail": "Two different items share the id PE-FS-04: one records the corrected reduced restaurant and hotel rate, the other asks whether the service charge is itself taxable. Found on 2026-08-17 and left in place rather than renumbered, because an id that has been published is a reference someone may already hold. Renumber deliberately, not as a side effect.", "found": "2026-08-17" } ], "items": [ { "id": "KE-01", "country": "KE", "editions": [ "en", "zh" ], "section": "Tax", "item": "Current standard VAT rate, and whether any reduced rate applies to retail goods.", "current_draft_value": "16%", "verify_against": "Kenya Revenue Authority; VAT Act and schedules", "priority": "high", "status": "confirmed-secondary", "finding": "Standard rate 16%; active rates 16% and 0%. Exempt is a separate category.", "still_needs_primary_source": true }, { "id": "KE-02", "country": "KE", "editions": [ "en", "zh" ], "section": "Tax", "item": "Whether displayed consumer prices are legally required to be VAT-inclusive.", "current_draft_value": "tax-inclusive by practice", "verify_against": "VAT Act; consumer protection legislation", "priority": "medium", "status": "open" }, { "id": "KE-03", "country": "KE", "editions": [ "en", "zh" ], "section": "Receipt requirements", "item": "Full mandatory field list for an electronic tax invoice.", "current_draft_value": "10-field draft list", "verify_against": "current text of the electronic tax invoice regulations", "priority": "high", "status": "open" }, { "id": "KE-04", "country": "KE", "editions": [ "en", "zh" ], "section": "Receipt requirements", "item": "What the receipt QR code must encode, and whether a verification URL format is prescribed.", "current_draft_value": null, "verify_against": "Kenya Revenue Authority technical specification", "priority": "high", "status": "open" }, { "id": "KE-05", "country": "KE", "editions": [ "en", "zh" ], "section": "Receipt requirements", "item": "Whether the QR requirement applies to all sales or only to VAT-registered sellers.", "current_draft_value": null, "verify_against": "electronic tax invoice regulations", "priority": "medium", "status": "confirmed-secondary", "finding": "eTIMS obligation extended in 2024-01 beyond VAT-registered businesses to taxpayers generally, so assume in scope unless a specific exclusion is confirmed.", "still_needs_primary_source": true }, { "id": "KE-06", "country": "KE", "editions": [ "en", "zh" ], "section": "Tax", "item": "Current name and status of the electronic invoicing system, and whether the older register-based regime is still accepted anywhere.", "current_draft_value": "eTIMS, succeeding a TIMS/ETR regime", "verify_against": "Kenya Revenue Authority", "priority": "high", "status": "confirmed-secondary", "finding": "eTIMS is current. E-invoicing mandatory since 2022-11-30.", "still_needs_primary_source": true }, { "id": "KE-07", "country": "KE", "editions": [ "en", "zh" ], "section": "Integration", "item": "Integration modes available for transmitting invoices to the authority.", "current_draft_value": null, "verify_against": "Kenya Revenue Authority integration documentation", "priority": "high", "status": "open" }, { "id": "KE-08", "country": "KE", "editions": [ "en", "zh" ], "section": "Offline behaviour", "item": "Required behaviour when the connection to the tax authority is unavailable at the moment of sale, and the permitted catch-up window.", "current_draft_value": null, "verify_against": "electronic tax invoice regulations", "priority": "high", "status": "open", "note": "Determines the offline design. Must be resolved from the regulation, not by engineering preference." }, { "id": "KE-09", "country": "KE", "editions": [ "en", "zh" ], "section": "Identifiers", "item": "Taxpayer PIN format and validation rules.", "current_draft_value": null, "verify_against": "Kenya Revenue Authority", "priority": "medium", "status": "open", "note": "Do not add client-side validation before this is confirmed." }, { "id": "KE-10", "country": "KE", "editions": [ "en", "zh" ], "section": "Currency", "item": "Whether small-denomination rounding at the till has any legal basis or is purely trade practice.", "current_draft_value": "practice only", "verify_against": "Central Bank of Kenya; consumer protection legislation", "priority": "medium", "status": "open" }, { "id": "KE-11", "country": "KE", "editions": [ "en", "zh" ], "section": "Payment methods", "item": "Operational differences between till-style and bill-style mobile money merchant collection, including settlement timing and transaction costs.", "current_draft_value": null, "verify_against": "the mobile money provider's merchant documentation", "priority": "medium", "status": "open" }, { "id": "KE-12", "country": "KE", "editions": [ "zh" ], "section": "Connectivity", "item": "Actual network stability and power outage frequency at the intended shop location.", "current_draft_value": null, "verify_against": "local operators already trading in the area", "priority": "medium", "status": "open", "note": "Varies widely by location. Present in the shop-owner edition only." }, { "id": "KE-13", "country": "KE", "editions": [ "en", "zh" ], "section": "all", "item": "Current official portal URL for each authority named in the file.", "current_draft_value": null, "verify_against": "the authorities themselves", "priority": "low", "status": "open" }, { "id": "VN-01", "country": "VN", "editions": [ "en", "zh" ], "section": "Tax", "item": "Current standard VAT rate.", "current_draft_value": "10%", "verify_against": "VAT law; tax administration under the Ministry of Finance", "priority": "high", "status": "confirmed-secondary", "finding": "Standard rate 10%.", "still_needs_primary_source": true }, { "id": "VN-02", "country": "VN", "editions": [ "en", "zh" ], "section": "Tax", "item": "Whether the temporary reduced rate is in force for the current period, which goods and services it covers, and its expiry date.", "current_draft_value": "8% temporary reduction, status unknown", "verify_against": "the National Assembly resolution or decree covering the current period", "priority": "high", "status": "confirmed-secondary", "note": "Most time-sensitive value in the repository. Extended repeatedly by period; a hardcoded rate will silently go wrong.", "finding": "8% in force 2025-07-01 to 2026-12-31 under Resolution 204/2025/QH15, implemented by Decree 174/2025/ND-CP. Excludes telecoms, real estate, finance, banking, securities, insurance.", "still_needs_primary_source": true }, { "id": "VN-03", "country": "VN", "editions": [ "en", "zh" ], "section": "Tax", "item": "Which reduced and zero rates apply, and how retail goods map to them.", "current_draft_value": "5% and 0%", "verify_against": "VAT law and schedules", "priority": "high", "status": "open" }, { "id": "VN-04", "country": "VN", "editions": [ "en", "zh" ], "section": "Tax", "item": "Whether displayed consumer prices are legally required to be VAT-inclusive.", "current_draft_value": "tax-inclusive by practice", "verify_against": "price legislation", "priority": "medium", "status": "open" }, { "id": "VN-05", "country": "VN", "editions": [ "en", "zh" ], "section": "Tax", "item": "Which decree is currently in force governing e-invoices, including the amending instrument and its effective date.", "current_draft_value": "Decree 123/2020/ND-CP as amended", "verify_against": "tax administration under the Ministry of Finance", "priority": "high", "status": "confirmed-secondary", "finding": "Decree 123/2020/ND-CP as amended by Decree 70/2025/ND-CP, effective 2025-06-01.", "still_needs_primary_source": true }, { "id": "VN-06", "country": "VN", "editions": [ "en", "zh" ], "section": "Scope", "item": "Which businesses must issue e-invoices generated from cash registers, including any revenue threshold triggering the obligation.", "current_draft_value": null, "verify_against": "the e-invoice decree currently in force", "priority": "high", "status": "confirmed-secondary", "finding": "Household and individual businesses at or above VND 1 billion annual revenue, plus retail, restaurants and catering, hotels, passenger transport and entertainment.", "still_needs_primary_source": true }, { "id": "VN-07", "country": "VN", "editions": [ "en", "zh" ], "section": "Receipt requirements", "item": "Full mandatory field list for a cash-register e-invoice.", "current_draft_value": "9-field draft list", "verify_against": "the e-invoice decree and implementing circular", "priority": "high", "status": "open" }, { "id": "VN-08", "country": "VN", "editions": [ "en", "zh" ], "section": "Receipt requirements", "item": "Whether a tax authority code is required on cash-register e-invoices, and how it is obtained.", "current_draft_value": null, "verify_against": "the e-invoice decree and implementing circular", "priority": "high", "status": "confirmed-secondary", "finding": "A digital signature is not mandatory on cash-register e-invoices.", "still_needs_primary_source": true }, { "id": "VN-09", "country": "VN", "editions": [ "en", "zh" ], "section": "Receipt requirements", "item": "Whether a QR or lookup code is mandatory on the printed representation, and what it must encode.", "current_draft_value": null, "verify_against": "tax administration technical specification", "priority": "medium", "status": "open" }, { "id": "VN-10", "country": "VN", "editions": [ "en", "zh" ], "section": "Offline behaviour", "item": "Timing rules: when the invoice must be issued relative to the sale, and what is permitted when the connection is unavailable.", "current_draft_value": null, "verify_against": "the e-invoice decree currently in force", "priority": "high", "status": "open" }, { "id": "VN-11", "country": "VN", "editions": [ "en", "zh" ], "section": "Identifiers", "item": "Tax code (MST) format and validation rules.", "current_draft_value": null, "verify_against": "tax administration", "priority": "medium", "status": "open", "note": "Do not add client-side validation before this is confirmed." }, { "id": "VN-12", "country": "VN", "editions": [ "en", "zh" ], "section": "Receipt requirements", "item": "Whether the printed counter slip is itself regulated, or only the e-invoice.", "current_draft_value": null, "verify_against": "the e-invoice decree currently in force", "priority": "high", "status": "open", "note": "Determines whether the counter slip needs its own compliance treatment." }, { "id": "VN-13", "country": "VN", "editions": [ "en", "zh" ], "section": "Currency", "item": "Whether a minor unit remains defined for VND but unused in practice.", "current_draft_value": "0 decimal places", "verify_against": "State Bank of Vietnam; ISO 4217", "priority": "low", "status": "open" }, { "id": "VN-14", "country": "VN", "editions": [ "zh" ], "section": "Connectivity", "item": "Actual network stability and power outage frequency at the intended shop location.", "current_draft_value": null, "verify_against": "local operators already trading in the area", "priority": "medium", "status": "open", "note": "Present in the shop-owner edition only." }, { "id": "PE-01", "country": "PE", "editions": [ "en", "zh" ], "section": "Tax", "item": "Current IGV rate and its composition.", "current_draft_value": "18% (16% + 2%)", "verify_against": "SUNAT; IGV law", "priority": "high", "status": "confirmed-secondary", "finding": "IGV 18% (16% IGV + 2% IPM), unchanged for 2026.", "still_needs_primary_source": true }, { "id": "PE-02", "country": "PE", "editions": [ "en", "zh" ], "section": "Tax", "item": "Whether displayed consumer prices are legally required to be tax-inclusive.", "current_draft_value": "tax-inclusive by practice", "verify_against": "consumer protection code", "priority": "medium", "status": "open" }, { "id": "PE-03", "country": "PE", "editions": [ "en", "zh" ], "section": "Receipt requirements", "item": "Amount threshold above which a consumer receipt must carry the customer's identity document number, and which document types are accepted.", "current_draft_value": null, "verify_against": "SUNAT resolution governing electronic vouchers", "priority": "high", "status": "confirmed-secondary", "finding": "S/ 700. Above it, DNI, carne de extranjeria or passport plus full name required. Below it, customer fields optional.", "still_needs_primary_source": true }, { "id": "PE-04", "country": "PE", "editions": [ "en", "zh" ], "section": "Receipt requirements", "item": "Full mandatory field list for each electronic document type.", "current_draft_value": "10-field draft list, not split by type", "verify_against": "SUNAT electronic voucher specification", "priority": "high", "status": "open" }, { "id": "PE-05", "country": "PE", "editions": [ "en", "zh" ], "section": "Receipt requirements", "item": "What the QR code on the printed representation must encode, including field separator format.", "current_draft_value": null, "verify_against": "SUNAT technical specification", "priority": "high", "status": "confirmed-secondary", "finding": "Pipe-separated: RUC | doc type | series | number | total IGV | total amount | issue date | acquirer doc type | acquirer doc number | hash. Lower part of document, max 2cm x 6cm, quiet zone >=1mm, black, QR Code 2005 per ISO/IEC 18004:2006.", "still_needs_primary_source": true }, { "id": "PE-06", "country": "PE", "editions": [ "en", "zh" ], "section": "Integration", "item": "Which transmission routes are currently available for registering documents, and any obligation to use an authorised intermediary.", "current_draft_value": null, "verify_against": "SUNAT", "priority": "high", "status": "open" }, { "id": "PE-07", "country": "PE", "editions": [ "en", "zh" ], "section": "Offline behaviour", "item": "Deadline for transmitting a document after the sale, and what is permitted when the connection is unavailable.", "current_draft_value": null, "verify_against": "SUNAT resolution", "priority": "high", "status": "open" }, { "id": "PE-08", "country": "PE", "editions": [ "en", "zh" ], "section": "Tax", "item": "Whether the plastic bag tax is currently levied, its per-unit amount for the current year, and how it must appear on the receipt.", "current_draft_value": "levied, amount unknown", "verify_against": "SUNAT; the instrument establishing the levy", "priority": "medium", "status": "confirmed-secondary", "note": "Amount has been scheduled to change by year.", "finding": "ICBPER at S/ 0.50 per bag, the rate since 2023. Declared and paid monthly.", "still_needs_primary_source": true }, { "id": "PE-09", "country": "PE", "editions": [ "en", "zh" ], "section": "Tax", "item": "Whether selective consumption tax applies to any goods in the intended catalogue, and at what rates.", "current_draft_value": null, "verify_against": "SUNAT; ISC schedules", "priority": "medium", "status": "open", "note": "Where it applies it forms part of the base for IGV, which a flat per-line tax model cannot express." }, { "id": "PE-10", "country": "PE", "editions": [ "en", "zh" ], "section": "Identifiers", "item": "RUC and consumer identity document formats and validation rules.", "current_draft_value": null, "verify_against": "SUNAT; national identity registry", "priority": "medium", "status": "open" }, { "id": "PE-11", "country": "PE", "editions": [ "en", "zh" ], "section": "Currency", "item": "Whether cash rounding to the nearest ten centimos has a legal basis.", "current_draft_value": "trade practice", "verify_against": "Banco Central de Reserva del Peru; consumer protection code", "priority": "medium", "status": "open" }, { "id": "PE-12", "country": "PE", "editions": [ "en", "zh" ], "section": "Payment methods", "item": "Current scope of interoperability between the major mobile wallet services, and what each requires of a merchant.", "current_draft_value": "interoperable", "verify_against": "the wallet operators' merchant documentation", "priority": "medium", "status": "open" }, { "id": "PE-13", "country": "PE", "editions": [ "zh" ], "section": "Connectivity", "item": "Actual network stability and power outage frequency at the intended shop location.", "current_draft_value": null, "verify_against": "local operators already trading in the area", "priority": "medium", "status": "open", "note": "Present in the shop-owner edition only." }, { "id": "PE-14", "country": "PE", "editions": [ "en", "zh" ], "section": "all", "item": "Current official portal URL for each authority named in the file.", "current_draft_value": null, "verify_against": "the authorities themselves", "priority": "low", "status": "open" }, { "id": "AR-01", "language": "ar", "editions": [ "en" ], "section": "Encoding on the wire", "item": "Every ESC t code page number, against the specific printer's own command reference.", "current_draft_value": "deliberately omitted", "verify_against": "target printer command reference, confirmed by printing", "priority": "high", "status": "open", "note": "Vendors renumber the code page table; clone firmware diverges while claiming compatibility." }, { "id": "AR-02", "language": "ar", "editions": [ "en", "zh" ], "section": "Shaping", "item": "Whether the target printer performs contextual shaping in firmware or expects pre-shaped presentation forms.", "current_draft_value": null, "verify_against": "target printer command reference and a print test", "priority": "high", "status": "open", "note": "Per-model fact, not discoverable at runtime. Wrong assumption prints disconnected isolated letters." }, { "id": "AR-03", "language": "ar", "editions": [ "en", "zh" ], "section": "Shaping", "item": "Whether the target printer's ROM font covers the required repertoire, including the lam-alef ligature.", "current_draft_value": null, "verify_against": "print test on target hardware", "priority": "high", "status": "open" }, { "id": "AR-04", "language": "ar", "editions": [ "en", "zh" ], "section": "Digits", "item": "Which digit form is expected on receipts in each target market.", "current_draft_value": null, "verify_against": "market convention; sample receipts from the target market", "priority": "medium", "status": "open", "note": "Market convention, not a technical constraint. Varies by country." }, { "id": "AR-05", "language": "ar", "editions": [ "en", "zh" ], "section": "Currency", "item": "Currency symbol glyph coverage per market, particularly for symbols added to Unicode recently.", "current_draft_value": null, "verify_against": "print test on target hardware", "priority": "medium", "status": "open", "note": "ROM fonts lag the standard by years. Fall back to the ISO code where coverage is absent." }, { "id": "AR-06", "language": "ar", "editions": [ "en", "zh" ], "section": "Regional", "item": "Whether any target market imposes legal requirements on receipt language, or on which script tax figures must appear in.", "current_draft_value": null, "verify_against": "the tax authority of each target market", "priority": "high", "status": "open" }, { "id": "HE-01", "language": "he", "editions": [ "en" ], "section": "Encoding on the wire", "item": "Every ESC t code page number, against the specific printer's own command reference.", "current_draft_value": "deliberately omitted", "verify_against": "target printer command reference, confirmed by printing", "priority": "high", "status": "open", "note": "Same reason as AR-01. Vendors renumber the code page table." }, { "id": "HE-02", "language": "he", "editions": [ "en", "zh" ], "section": "Encoding on the wire", "item": "Whether the target printer has a Hebrew ROM font at all, and which code page reaches it.", "current_draft_value": null, "verify_against": "print test on target hardware", "priority": "high", "status": "open" }, { "id": "HE-03", "language": "he", "editions": [ "en", "zh" ], "section": "Byte order", "item": "Whether the target printer's Hebrew mode expects bytes in visual order or logical order.", "current_draft_value": null, "verify_against": "print test on target hardware, reading the position of a word-final form", "priority": "high", "status": "open", "note": "The single most important fact about a Hebrew printer, and the distinctive Hebrew problem. Per-model, not discoverable at runtime. Getting it wrong prints every word reversed while still looking like Hebrew to a non-reader. The shop-owner edition documents a final-form position check that a non-reader can perform." }, { "id": "HE-04", "language": "he", "editions": [ "en", "zh" ], "section": "Currency", "item": "Whether the shekel sign U+20AA prints from the target printer's ROM font.", "current_draft_value": null, "verify_against": "print test on target hardware", "priority": "medium", "status": "open", "note": "Present in Windows-1255 at 0xA4, absent from ISO-8859-8. Code page definition and ROM coverage are separate questions. Fall back to printing ILS." }, { "id": "HE-05", "language": "he", "editions": [ "en", "zh" ], "section": "Currency", "item": "Conventional position of the shekel symbol relative to the amount on Israeli retail documents.", "current_draft_value": null, "verify_against": "sample receipts from the target market; a local accountant", "priority": "medium", "status": "open", "note": "Market convention, not a technical constraint. Do not let a system default to the implementer's home convention." }, { "id": "HE-06", "language": "he", "editions": [ "en", "zh" ], "section": "Regional", "item": "Whether Israel imposes legal requirements on receipt language, or on which script tax figures must appear in.", "current_draft_value": null, "verify_against": "the Israeli tax authority", "priority": "high", "status": "open", "note": "Israel has no country file in this repository. Tax, invoicing and receipt-content requirements are undocumented, and the language file states this explicitly so it is not mistaken for coverage." }, { "id": "HE-07", "language": "he", "editions": [ "zh" ], "section": "Regional", "item": "Payment methods and counter payment habits in Israel.", "current_draft_value": null, "verify_against": "local operators already trading in the market; a local accountant", "priority": "medium", "status": "open", "note": "Present in the shop-owner edition only, and stated there as an open question rather than answered. Belongs in an Israel country file once one exists." }, { "id": "ID-01", "country": "ID", "editions": [ "en", "zh" ], "section": "Tax", "item": "Whether the receipt must show the adjusted base, the 12% rate, or the effective 11%, and the rounding rule that applies.", "current_draft_value": "effective 11%", "verify_against": "Directorate General of Taxes; PMK No. 131 of 2024", "priority": "high", "status": "open", "note": "The base adjustment is the mechanism; a flat 11% is not arithmetically identical on every amount." }, { "id": "ID-02", "country": "ID", "editions": [ "en", "zh" ], "section": "Tax", "item": "Which goods in an ordinary retail catalogue fall under luxury (PPnBM) treatment at a full 12%.", "current_draft_value": null, "verify_against": "Directorate General of Taxes; PPnBM schedules", "priority": "high", "status": "open" }, { "id": "ID-03", "country": "ID", "editions": [ "en", "zh" ], "section": "Tax", "item": "Whether e-Faktur obligations reach retail B2C sales or only B2B.", "current_draft_value": null, "verify_against": "Directorate General of Taxes", "priority": "high", "status": "open" }, { "id": "ID-04", "country": "ID", "editions": [ "en", "zh" ], "section": "Integration", "item": "Current status of the tax administration's system modernisation and what it requires of a POS.", "current_draft_value": null, "verify_against": "Directorate General of Taxes", "priority": "medium", "status": "open" }, { "id": "ID-05", "country": "ID", "editions": [ "en", "zh" ], "section": "Tax", "item": "Whether displayed consumer prices are legally required to be tax-inclusive.", "current_draft_value": null, "verify_against": "price and consumer protection legislation", "priority": "medium", "status": "open" }, { "id": "ID-06", "country": "ID", "editions": [ "en", "zh" ], "section": "Receipt requirements", "item": "Mandatory receipt fields for a B2C retail sale.", "current_draft_value": null, "verify_against": "Directorate General of Taxes", "priority": "high", "status": "open", "note": "B2B e-Faktur rules do not describe what a shop must hand a walk-in customer." }, { "id": "ID-07", "country": "ID", "editions": [ "en", "zh" ], "section": "Identifiers", "item": "Taxpayer identifier (NPWP) format and validation rules.", "current_draft_value": null, "verify_against": "Directorate General of Taxes", "priority": "medium", "status": "open" }, { "id": "ID-08", "country": "ID", "editions": [ "zh" ], "section": "Connectivity", "item": "Local network stability and outage frequency at the intended location.", "current_draft_value": null, "verify_against": "local operators already trading in the area", "priority": "medium", "status": "open" }, { "id": "MY-01", "country": "MY", "editions": [ "en", "zh" ], "section": "Tax", "item": "Current sales tax and service tax rates, and which apply to the intended catalogue.", "current_draft_value": null, "verify_against": "Royal Malaysian Customs Department", "priority": "high", "status": "open", "note": "SST is not a single rate." }, { "id": "MY-02", "country": "MY", "editions": [ "en", "zh" ], "section": "Tax", "item": "Whether the business is registered for sales tax, service tax, both or neither, and what that requires on the receipt.", "current_draft_value": null, "verify_against": "the business's own registration and its accountant", "priority": "high", "status": "open", "note": "A fact about the business, not about Malaysia, but it changes what the software must do." }, { "id": "MY-03", "country": "MY", "editions": [ "en", "zh" ], "section": "Receipt requirements", "item": "What a consolidated e-invoice must contain and how often it must be submitted.", "current_draft_value": null, "verify_against": "LHDN e-Invoice guidelines", "priority": "high", "status": "open" }, { "id": "MY-04", "country": "MY", "editions": [ "en", "zh" ], "section": "Receipt requirements", "item": "Treatment of a walk-in retail sale below RM10,000 where the customer does not request an invoice.", "current_draft_value": null, "verify_against": "LHDN e-Invoice guidelines", "priority": "high", "status": "open" }, { "id": "MY-05", "country": "MY", "editions": [ "en", "zh" ], "section": "Scope", "item": "What the relaxation period permits in practice and its precise end date.", "current_draft_value": "reported to 2027-12-31", "verify_against": "LHDN", "priority": "medium", "status": "open" }, { "id": "MY-06", "country": "MY", "editions": [ "en", "zh" ], "section": "Receipt requirements", "item": "Mandatory receipt fields, and whether a QR or validation link is required on the printed slip.", "current_draft_value": null, "verify_against": "LHDN", "priority": "medium", "status": "open" }, { "id": "MY-07", "country": "MY", "editions": [ "en", "zh" ], "section": "Currency", "item": "Whether cash rounding to the nearest 5 sen is mandatory or optional.", "current_draft_value": null, "verify_against": "Bank Negara Malaysia", "priority": "low", "status": "open" }, { "id": "MY-08", "country": "MY", "editions": [ "en", "zh" ], "section": "Identifiers", "item": "Taxpayer identifier (TIN) format and validation rules.", "current_draft_value": null, "verify_against": "LHDN", "priority": "medium", "status": "open" }, { "id": "PH-01", "country": "PH", "editions": [ "en", "zh" ], "section": "Scope", "item": "Whether the deployment falls in Group 1 or Group 2, which determines whether the 2026-12-31 EIS deadline applies.", "current_draft_value": null, "verify_against": "BIR", "priority": "high", "status": "open" }, { "id": "PH-02", "country": "PH", "editions": [ "en", "zh" ], "section": "Integration", "item": "Complete documentary requirements and current processing time for an Acknowledgement Certificate.", "current_draft_value": null, "verify_against": "BIR; eAccReg", "priority": "high", "status": "open", "note": "Gating dependency with a lead time; it must be in the project timeline." }, { "id": "PH-03", "country": "PH", "editions": [ "en", "zh" ], "section": "Tax", "item": "The exact SC/PWD computation, its interaction with VAT, order of operations and rounding.", "current_draft_value": null, "verify_against": "BIR; the governing statutes", "priority": "high", "status": "open", "note": "Must not be implemented from inference. Audited, and a common source of assessments." }, { "id": "PH-04", "country": "PH", "editions": [ "en", "zh" ], "section": "Receipt requirements", "item": "What identifying details must be captured and printed for an SC/PWD sale.", "current_draft_value": null, "verify_against": "BIR", "priority": "high", "status": "open" }, { "id": "PH-05", "country": "PH", "editions": [ "en", "zh" ], "section": "Receipt requirements", "item": "Full mandatory receipt field list.", "current_draft_value": null, "verify_against": "BIR", "priority": "high", "status": "open" }, { "id": "PH-06", "country": "PH", "editions": [ "en", "zh" ], "section": "Tax", "item": "Current VAT rate and registration threshold, and the percentage tax alternative for non-VAT taxpayers.", "current_draft_value": "VAT 12%", "verify_against": "BIR", "priority": "high", "status": "open" }, { "id": "PH-07", "country": "PH", "editions": [ "en", "zh" ], "section": "Integration", "item": "Whether reaccreditation is required after a software version change.", "current_draft_value": null, "verify_against": "BIR", "priority": "high", "status": "open", "note": "Determines how updates can be shipped to a live site." }, { "id": "PH-08", "country": "PH", "editions": [ "en", "zh" ], "section": "Identifiers", "item": "TIN format and validation rules.", "current_draft_value": null, "verify_against": "BIR", "priority": "medium", "status": "open" }, { "id": "TH-01", "country": "TH", "editions": [ "en", "zh" ], "section": "Tax", "item": "Whether a royal decree extending the 7% rate beyond 2026-09-30 has been gazetted, and its number.", "current_draft_value": "7% to 2026-09-30 under Royal Decree No. 799 B.E. 2568", "verify_against": "Royal Gazette; Revenue Department", "priority": "high", "status": "partially-resolved", "finding": "Cabinet approved a one-year extension to 2027-09-30 on 2026-07-27; a Revenue Department notice dated 2026-08-02 confirms it. No gazetted decree covering 2026-10-01 onward found as of 2026-08-14. Secondary sources only.", "still_needs_primary_source": true, "note": "Nearest expiry in the repository. A system going live now will cross it. Cabinet approval is not the operative instrument — the royal decree is, and until it is gazetted the statutory 10 percent is the legal fallback. The two preceding decrees were gazetted 2024-09-20 and 2025-09-14, so re-check in mid-September 2026.", "recheck_after": "2026-09-10" }, { "id": "TH-02", "country": "TH", "editions": [ "en", "zh" ], "section": "Tax", "item": "Whether displayed consumer prices are legally required to be tax-inclusive.", "current_draft_value": null, "verify_against": "Revenue Department; consumer protection legislation", "priority": "medium", "status": "open" }, { "id": "TH-03", "country": "TH", "editions": [ "en", "zh" ], "section": "Receipt requirements", "item": "Mandatory fields for a simple retail receipt as distinct from a full tax invoice.", "current_draft_value": null, "verify_against": "Revenue Department", "priority": "high", "status": "open" }, { "id": "TH-04", "country": "TH", "editions": [ "en", "zh" ], "section": "Receipt requirements", "item": "Whether the Buddhist Era calendar is required, permitted or merely customary on receipts.", "current_draft_value": null, "verify_against": "Revenue Department", "priority": "medium", "status": "open", "note": "Regardless of the answer, store one canonical form and convert at render time." }, { "id": "TH-05", "country": "TH", "editions": [ "en", "zh" ], "section": "Printing", "item": "Thai code page support and the ESC t value on the target printer.", "current_draft_value": "TIS-620 / CP874 candidates", "verify_against": "target printer command reference, confirmed by printing", "priority": "high", "status": "open" }, { "id": "TH-06", "country": "TH", "editions": [ "en", "zh" ], "section": "Tax", "item": "VAT registration threshold.", "current_draft_value": null, "verify_against": "Revenue Department", "priority": "medium", "status": "open" }, { "id": "ZA-01", "country": "ZA", "editions": [ "en", "zh" ], "section": "Receipt requirements", "item": "Full versus abridged tax invoice: the value threshold separating them and the fields each requires.", "current_draft_value": null, "verify_against": "SARS", "priority": "high", "status": "open", "note": "Same shape as Peru's boleta/factura split; the cashier must choose at the counter." }, { "id": "ZA-02", "country": "ZA", "editions": [ "en", "zh" ], "section": "Integration", "item": "Whether any mandatory e-invoicing or fiscalisation obligation now applies, and the state of SARS's modernisation programme.", "current_draft_value": null, "verify_against": "SARS", "priority": "high", "status": "open" }, { "id": "ZA-03", "country": "ZA", "editions": [ "en", "zh" ], "section": "Lay-by", "item": "Lay-by requirements under the Consumer Protection Act: deposit handling, cancellation and refund rules, and what the customer document must state.", "current_draft_value": null, "verify_against": "Consumer Protection Act; National Consumer Commission", "priority": "high", "status": "open" }, { "id": "ZA-04", "country": "ZA", "editions": [ "en", "zh" ], "section": "Tax", "item": "Whether displayed consumer prices are legally required to be VAT-inclusive.", "current_draft_value": null, "verify_against": "SARS; Consumer Protection Act", "priority": "medium", "status": "open" }, { "id": "ZA-05", "country": "ZA", "editions": [ "en", "zh" ], "section": "Currency", "item": "Number formatting convention for commercial documents: separator and decimal marker.", "current_draft_value": null, "verify_against": "SARS; South African government style guidance", "priority": "medium", "status": "open", "note": "The two conventions in use invert each other's meaning." }, { "id": "ZA-06", "country": "ZA", "editions": [ "en", "zh" ], "section": "Identifiers", "item": "VAT vendor number format and validation rules.", "current_draft_value": null, "verify_against": "SARS", "priority": "medium", "status": "open" }, { "id": "ZA-07", "country": "ZA", "editions": [ "en", "zh" ], "section": "Connectivity", "item": "Local outage schedule and connectivity at the intended location.", "current_draft_value": null, "verify_against": "the local distributor and operators already trading in the area", "priority": "high", "status": "open", "note": "Defining local constraint. Test abrupt power loss mid-transaction, not just network loss." }, { "id": "NG-01", "country": "NG", "editions": [ "en", "zh" ], "section": "Scope", "item": "The e-invoicing phase dates and which one applies to the business in question.", "current_draft_value": null, "verify_against": "FIRS directly", "priority": "high", "status": "open", "note": "Sources conflict: one reports all remaining VAT-registered businesses from 2026-01-01, another reports medium by July 2026 and small by July 2027. Do not rely on either." }, { "id": "NG-02", "country": "NG", "editions": [ "en", "zh" ], "section": "Scope", "item": "Whether the obligation covers B2C retail sales or only B2B and B2G, and whether B2C is handled by reporting rather than clearance.", "current_draft_value": null, "verify_against": "FIRS", "priority": "high", "status": "open", "note": "Most important open question. A clearance model at a counter, where waiting is unacceptable, needs a different design." }, { "id": "NG-03", "country": "NG", "editions": [ "en", "zh" ], "section": "Receipt requirements", "item": "What must be printed on a customer receipt, and whether the IRN and cryptographic stamp must appear on it.", "current_draft_value": null, "verify_against": "FIRS", "priority": "high", "status": "open" }, { "id": "NG-04", "country": "NG", "editions": [ "en", "zh" ], "section": "Offline behaviour", "item": "Behaviour permitted when clearance is unavailable at the moment of sale.", "current_draft_value": null, "verify_against": "FIRS", "priority": "high", "status": "open", "note": "A compliance question, not an engineering choice." }, { "id": "NG-05", "country": "NG", "editions": [ "en", "zh" ], "section": "Tax", "item": "Whether displayed consumer prices are legally required to be VAT-inclusive.", "current_draft_value": null, "verify_against": "FIRS; consumer protection legislation", "priority": "medium", "status": "open" }, { "id": "NG-06", "country": "NG", "editions": [ "en", "zh" ], "section": "Identifiers", "item": "TIN format and validation rules.", "current_draft_value": null, "verify_against": "FIRS", "priority": "medium", "status": "open" }, { "id": "NG-07", "country": "NG", "editions": [ "en", "zh" ], "section": "Connectivity", "item": "Local power and connectivity conditions at the intended location.", "current_draft_value": null, "verify_against": "operators already trading in the area", "priority": "medium", "status": "open" }, { "id": "AU-01", "country": "AU", "editions": [ "en", "zh" ], "section": "Receipt requirements", "item": "Additional tax invoice requirements for sales of $1,000 or more, including buyer identity.", "current_draft_value": null, "verify_against": "ATO", "priority": "high", "status": "open" }, { "id": "AU-02", "country": "AU", "editions": [ "en", "zh" ], "section": "Lay-by", "item": "When GST is attributable on a lay-by sale: at deposit, at each instalment, or on delivery.", "current_draft_value": null, "verify_against": "ATO", "priority": "high", "status": "open", "note": "Determines what the BAS reports. Getting it wrong produces a misstated return, not a cosmetic defect." }, { "id": "AU-03", "country": "AU", "editions": [ "en", "zh" ], "section": "Lay-by", "item": "The permitted basis and cap for a lay-by termination fee.", "current_draft_value": null, "verify_against": "ACCC; Australian Consumer Law", "priority": "medium", "status": "open" }, { "id": "AU-04", "country": "AU", "editions": [ "en", "zh" ], "section": "Integration", "item": "Whether e-invoicing obligations apply to the business in question.", "current_draft_value": null, "verify_against": "ATO; Peppol authority", "priority": "low", "status": "open" }, { "id": "AU-05", "country": "AU", "editions": [ "en", "zh" ], "section": "Tax", "item": "GST registration threshold.", "current_draft_value": null, "verify_against": "ATO", "priority": "medium", "status": "open" }, { "id": "AU-FS-01", "country": "AU", "editions": [ "en", "zh" ], "section": "Food service / Tax treatment", "item": "Whether dine-in, takeaway and delivery are taxed differently.", "current_draft_value": null, "verify_against": "ATO and ACCC", "priority": "high", "status": "open" }, { "id": "AU-FS-02", "country": "AU", "editions": [ "en", "zh" ], "section": "Food service / Tax treatment", "item": "Whether a reduced rate or registration threshold applies to small food businesses.", "current_draft_value": null, "verify_against": "ATO and ACCC", "priority": "high", "status": "open" }, { "id": "AU-FS-03", "country": "AU", "editions": [ "en", "zh" ], "section": "Food service / Tax treatment", "item": "Whether alcoholic drinks are taxed separately, and at what rate.", "current_draft_value": null, "verify_against": "ATO and ACCC", "priority": "high", "status": "open" }, { "id": "AU-FS-04", "country": "AU", "editions": [ "en", "zh" ], "section": "Food service / Service charge and tips", "item": "Whether a service charge is customary, at what rate, and whether it is mandatory.", "current_draft_value": null, "verify_against": "ATO and ACCC", "priority": "medium", "status": "open" }, { "id": "AU-FS-05", "country": "AU", "editions": [ "en", "zh" ], "section": "Food service / Service charge and tips", "item": "Whether the service charge is itself taxable.", "current_draft_value": null, "verify_against": "ATO and ACCC", "priority": "high", "status": "open" }, { "id": "AU-FS-06", "country": "AU", "editions": [ "en", "zh" ], "section": "Food service / Service charge and tips", "item": "Whether tips must go through the POS and be recorded, and how they are treated for tax and payroll.", "current_draft_value": null, "verify_against": "ATO and ACCC", "priority": "medium", "status": "open" }, { "id": "AU-FS-07", "country": "AU", "editions": [ "en", "zh" ], "section": "Food service / Receipt requirements", "item": "Whether dine-in and takeaway must be distinguished on the document, whether menu items must be itemised, and whether table number and guest count are mandatory.", "current_draft_value": null, "verify_against": "ATO and ACCC", "priority": "high", "status": "open" }, { "id": "AU-FS-08", "country": "AU", "editions": [ "en", "zh" ], "section": "Food service / Operating conventions", "item": "The accounting date rule for a sale rung up after midnight, and typical local trading hours by segment.", "current_draft_value": null, "verify_against": "ATO and ACCC", "priority": "medium", "status": "open" }, { "id": "AU-FS-09", "country": "AU", "editions": [ "en", "zh" ], "section": "Food service / Tax treatment", "item": "Where the GST-free food boundary falls for a venue selling both prepared and packaged food.", "current_draft_value": null, "verify_against": "ATO and ACCC", "priority": "high", "status": "open" }, { "id": "ID-FS-01", "country": "ID", "editions": [ "en", "zh" ], "section": "Food service / Tax treatment", "item": "Whether dine-in, takeaway and delivery are taxed differently.", "current_draft_value": null, "verify_against": "Directorate General of Taxes and the relevant regional authority", "priority": "high", "status": "open" }, { "id": "ID-FS-02", "country": "ID", "editions": [ "en", "zh" ], "section": "Food service / Tax treatment", "item": "Whether a reduced rate or registration threshold applies to small food businesses.", "current_draft_value": null, "verify_against": "Directorate General of Taxes and the relevant regional authority", "priority": "high", "status": "open" }, { "id": "ID-FS-03", "country": "ID", "editions": [ "en", "zh" ], "section": "Food service / Tax treatment", "item": "Whether alcoholic drinks are taxed separately, and at what rate.", "current_draft_value": null, "verify_against": "Directorate General of Taxes and the relevant regional authority", "priority": "high", "status": "open" }, { "id": "ID-FS-04", "country": "ID", "editions": [ "en", "zh" ], "section": "Food service / Service charge and tips", "item": "Whether a service charge is customary, at what rate, and whether it is mandatory.", "current_draft_value": null, "verify_against": "Directorate General of Taxes and the relevant regional authority", "priority": "medium", "status": "open" }, { "id": "ID-FS-05", "country": "ID", "editions": [ "en", "zh" ], "section": "Food service / Service charge and tips", "item": "Whether the service charge is itself taxable.", "current_draft_value": null, "verify_against": "Directorate General of Taxes and the relevant regional authority", "priority": "high", "status": "open" }, { "id": "ID-FS-06", "country": "ID", "editions": [ "en", "zh" ], "section": "Food service / Service charge and tips", "item": "Whether tips must go through the POS and be recorded, and how they are treated for tax and payroll.", "current_draft_value": null, "verify_against": "Directorate General of Taxes and the relevant regional authority", "priority": "medium", "status": "open" }, { "id": "ID-FS-07", "country": "ID", "editions": [ "en", "zh" ], "section": "Food service / Receipt requirements", "item": "Whether dine-in and takeaway must be distinguished on the document, whether menu items must be itemised, and whether table number and guest count are mandatory.", "current_draft_value": null, "verify_against": "Directorate General of Taxes and the relevant regional authority", "priority": "high", "status": "open" }, { "id": "ID-FS-08", "country": "ID", "editions": [ "en", "zh" ], "section": "Food service / Operating conventions", "item": "The accounting date rule for a sale rung up after midnight, and typical local trading hours by segment.", "current_draft_value": null, "verify_against": "Directorate General of Taxes and the relevant regional authority", "priority": "medium", "status": "open" }, { "id": "ID-FS-09", "country": "ID", "editions": [ "en", "zh" ], "section": "Food service / Tax treatment", "item": "Whether food service falls under a regional restaurant tax rather than national VAT, and which authority administers it.", "current_draft_value": null, "verify_against": "Directorate General of Taxes and the relevant regional authority", "priority": "high", "status": "open" }, { "id": "KE-FS-01", "country": "KE", "editions": [ "en", "zh" ], "section": "Food service / Tax treatment", "item": "Whether dine-in, takeaway and delivery are taxed differently.", "current_draft_value": null, "verify_against": "Kenya Revenue Authority", "priority": "high", "status": "open" }, { "id": "KE-FS-02", "country": "KE", "editions": [ "en", "zh" ], "section": "Food service / Tax treatment", "item": "Whether a reduced rate or registration threshold applies to small food businesses.", "current_draft_value": null, "verify_against": "Kenya Revenue Authority", "priority": "high", "status": "open" }, { "id": "KE-FS-03", "country": "KE", "editions": [ "en", "zh" ], "section": "Food service / Tax treatment", "item": "Whether alcoholic drinks are taxed separately, and at what rate.", "current_draft_value": null, "verify_against": "Kenya Revenue Authority", "priority": "high", "status": "open" }, { "id": "KE-FS-04", "country": "KE", "editions": [ "en", "zh" ], "section": "Food service / Service charge and tips", "item": "Whether a service charge is customary, at what rate, and whether it is mandatory.", "current_draft_value": null, "verify_against": "Kenya Revenue Authority", "priority": "medium", "status": "open" }, { "id": "KE-FS-05", "country": "KE", "editions": [ "en", "zh" ], "section": "Food service / Service charge and tips", "item": "Whether the service charge is itself taxable.", "current_draft_value": null, "verify_against": "Kenya Revenue Authority", "priority": "high", "status": "open" }, { "id": "KE-FS-06", "country": "KE", "editions": [ "en", "zh" ], "section": "Food service / Service charge and tips", "item": "Whether tips must go through the POS and be recorded, and how they are treated for tax and payroll.", "current_draft_value": null, "verify_against": "Kenya Revenue Authority", "priority": "medium", "status": "open" }, { "id": "KE-FS-07", "country": "KE", "editions": [ "en", "zh" ], "section": "Food service / Receipt requirements", "item": "Whether dine-in and takeaway must be distinguished on the document, whether menu items must be itemised, and whether table number and guest count are mandatory.", "current_draft_value": null, "verify_against": "Kenya Revenue Authority", "priority": "high", "status": "open" }, { "id": "KE-FS-08", "country": "KE", "editions": [ "en", "zh" ], "section": "Food service / Operating conventions", "item": "The accounting date rule for a sale rung up after midnight, and typical local trading hours by segment.", "current_draft_value": null, "verify_against": "Kenya Revenue Authority", "priority": "medium", "status": "open" }, { "id": "KE-FS-09", "country": "KE", "editions": [ "en", "zh" ], "section": "Food service / Offline behaviour", "item": "How a table left open across a connectivity outage should be handled under eTIMS.", "current_draft_value": null, "verify_against": "Kenya Revenue Authority", "priority": "high", "status": "open" }, { "id": "MY-FS-01", "country": "MY", "editions": [ "en", "zh" ], "section": "Food service / Tax treatment", "item": "Whether dine-in, takeaway and delivery are taxed differently.", "current_draft_value": null, "verify_against": "Royal Malaysian Customs Department; JAKIM for halal", "priority": "high", "status": "open" }, { "id": "MY-FS-02", "country": "MY", "editions": [ "en", "zh" ], "section": "Food service / Tax treatment", "item": "Whether a reduced rate or registration threshold applies to small food businesses.", "current_draft_value": null, "verify_against": "Royal Malaysian Customs Department; JAKIM for halal", "priority": "high", "status": "open" }, { "id": "MY-FS-03", "country": "MY", "editions": [ "en", "zh" ], "section": "Food service / Tax treatment", "item": "Whether alcoholic drinks are taxed separately, and at what rate.", "current_draft_value": null, "verify_against": "Royal Malaysian Customs Department; JAKIM for halal", "priority": "high", "status": "open" }, { "id": "MY-FS-04", "country": "MY", "editions": [ "en", "zh" ], "section": "Food service / Service charge and tips", "item": "Whether a service charge is customary, at what rate, and whether it is mandatory.", "current_draft_value": null, "verify_against": "Royal Malaysian Customs Department; JAKIM for halal", "priority": "medium", "status": "open" }, { "id": "MY-FS-05", "country": "MY", "editions": [ "en", "zh" ], "section": "Food service / Service charge and tips", "item": "Whether the service charge is itself taxable.", "current_draft_value": null, "verify_against": "Royal Malaysian Customs Department; JAKIM for halal", "priority": "high", "status": "open" }, { "id": "MY-FS-06", "country": "MY", "editions": [ "en", "zh" ], "section": "Food service / Service charge and tips", "item": "Whether tips must go through the POS and be recorded, and how they are treated for tax and payroll.", "current_draft_value": null, "verify_against": "Royal Malaysian Customs Department; JAKIM for halal", "priority": "medium", "status": "open" }, { "id": "MY-FS-07", "country": "MY", "editions": [ "en", "zh" ], "section": "Food service / Receipt requirements", "item": "Whether dine-in and takeaway must be distinguished on the document, whether menu items must be itemised, and whether table number and guest count are mandatory.", "current_draft_value": null, "verify_against": "Royal Malaysian Customs Department; JAKIM for halal", "priority": "high", "status": "open" }, { "id": "MY-FS-08", "country": "MY", "editions": [ "en", "zh" ], "section": "Food service / Operating conventions", "item": "The accounting date rule for a sale rung up after midnight, and typical local trading hours by segment.", "current_draft_value": null, "verify_against": "Royal Malaysian Customs Department; JAKIM for halal", "priority": "medium", "status": "open" }, { "id": "MY-FS-09", "country": "MY", "editions": [ "en", "zh" ], "section": "Food service / Tax treatment", "item": "Whether the 6% food-service service tax differs from the general service tax rate, and the current rate.", "current_draft_value": null, "verify_against": "Royal Malaysian Customs Department; JAKIM for halal", "priority": "high", "status": "open" }, { "id": "MY-FS-10", "country": "MY", "editions": [ "en", "zh" ], "section": "Food service / Halal", "item": "JAKIM halal labelling obligations, and what must appear on printed output.", "current_draft_value": null, "verify_against": "Royal Malaysian Customs Department; JAKIM for halal", "priority": "high", "status": "open" }, { "id": "NG-FS-01", "country": "NG", "editions": [ "en", "zh" ], "section": "Food service / Tax treatment", "item": "Whether dine-in, takeaway and delivery are taxed differently.", "current_draft_value": null, "verify_against": "FIRS", "priority": "high", "status": "open" }, { "id": "NG-FS-02", "country": "NG", "editions": [ "en", "zh" ], "section": "Food service / Tax treatment", "item": "Whether a reduced rate or registration threshold applies to small food businesses.", "current_draft_value": null, "verify_against": "FIRS", "priority": "high", "status": "open" }, { "id": "NG-FS-03", "country": "NG", "editions": [ "en", "zh" ], "section": "Food service / Tax treatment", "item": "Whether alcoholic drinks are taxed separately, and at what rate.", "current_draft_value": null, "verify_against": "FIRS", "priority": "high", "status": "open" }, { "id": "NG-FS-04", "country": "NG", "editions": [ "en", "zh" ], "section": "Food service / Service charge and tips", "item": "Whether a service charge is customary, at what rate, and whether it is mandatory.", "current_draft_value": null, "verify_against": "FIRS", "priority": "medium", "status": "open" }, { "id": "NG-FS-05", "country": "NG", "editions": [ "en", "zh" ], "section": "Food service / Service charge and tips", "item": "Whether the service charge is itself taxable.", "current_draft_value": null, "verify_against": "FIRS", "priority": "high", "status": "open" }, { "id": "NG-FS-06", "country": "NG", "editions": [ "en", "zh" ], "section": "Food service / Service charge and tips", "item": "Whether tips must go through the POS and be recorded, and how they are treated for tax and payroll.", "current_draft_value": null, "verify_against": "FIRS", "priority": "medium", "status": "open" }, { "id": "NG-FS-07", "country": "NG", "editions": [ "en", "zh" ], "section": "Food service / Receipt requirements", "item": "Whether dine-in and takeaway must be distinguished on the document, whether menu items must be itemised, and whether table number and guest count are mandatory.", "current_draft_value": null, "verify_against": "FIRS", "priority": "high", "status": "open" }, { "id": "NG-FS-08", "country": "NG", "editions": [ "en", "zh" ], "section": "Food service / Operating conventions", "item": "The accounting date rule for a sale rung up after midnight, and typical local trading hours by segment.", "current_draft_value": null, "verify_against": "FIRS", "priority": "medium", "status": "open" }, { "id": "NG-FS-09", "country": "NG", "editions": [ "en", "zh" ], "section": "Food service / Integration", "item": "At what point a restaurant invoice must be submitted for clearance: at order, at bill request, or at payment.", "current_draft_value": null, "verify_against": "FIRS", "priority": "high", "status": "open" }, { "id": "PE-FS-01", "country": "PE", "editions": [ "en", "zh" ], "section": "Food service / Tax treatment", "item": "Whether dine-in, takeaway and delivery are taxed differently.", "current_draft_value": null, "verify_against": "SUNAT", "priority": "high", "status": "open" }, { "id": "PE-FS-04", "country": "PE", "editions": [ "en", "zh" ], "section": "Food service / Tax treatment", "item": "The reduced rate for micro and small restaurants, hotels and tourist lodging: its value, composition, eligibility conditions and the scheduled 2027 value.", "current_draft_value": "10.5% (8% IGV + 2.5% IPM) through 2026-12-31; 15% (12% IGV + 3% IPM) for 2027", "verify_against": "SUNAT", "priority": "high", "status": "confirmed-authority", "finding": "Read from SUNAT's own orientation page on 2026-08-14: 2026 rate is IGV 8% plus IPM 2.5%, combined 10.50%; 2027 rate is IGV 12% plus IPM 3%, combined 15%. Eligibility: micro or small enterprise, annual sales at or below 1,700 UIT over the preceding 12 months, qualifying activity at least 70% of income.", "still_needs_primary_source": false, "note": "This entry records a CORRECTION. Earlier revisions stated 10% (8% IGV + 2% IPM) reverting to 18% on 2027-01-01. Both the rate and the reversion were wrong. The IPM component moving from 2% to 2.5% inside this regime is unusual and worth re-confirming against the amending law; SUNAT's orientation page does not cite the instrument number, and the law numbers seen in secondary reporting (Ley 31556 as amended by Ley 32219) are not confirmed here.", "secondary_only_detail": "instrument numbers Ley 31556 / Ley 32219" }, { "id": "PE-FS-02", "country": "PE", "editions": [ "en", "zh" ], "section": "Food service / Tax treatment", "item": "Whether alcoholic drinks are taxed separately, and at what rate.", "current_draft_value": null, "verify_against": "SUNAT", "priority": "high", "status": "open" }, { "id": "PE-FS-03", "country": "PE", "editions": [ "en", "zh" ], "section": "Food service / Service charge and tips", "item": "Whether a service charge is customary, at what rate, and whether it is mandatory.", "current_draft_value": null, "verify_against": "SUNAT", "priority": "medium", "status": "open" }, { "id": "PE-FS-04", "country": "PE", "editions": [ "en", "zh" ], "section": "Food service / Service charge and tips", "item": "Whether the service charge is itself taxable.", "current_draft_value": null, "verify_against": "SUNAT", "priority": "high", "status": "open" }, { "id": "PE-FS-05", "country": "PE", "editions": [ "en", "zh" ], "section": "Food service / Service charge and tips", "item": "Whether tips must go through the POS and be recorded, and how they are treated for tax and payroll.", "current_draft_value": null, "verify_against": "SUNAT", "priority": "medium", "status": "open" }, { "id": "PE-FS-06", "country": "PE", "editions": [ "en", "zh" ], "section": "Food service / Receipt requirements", "item": "Whether dine-in and takeaway must be distinguished on the document, whether menu items must be itemised, and whether table number and guest count are mandatory.", "current_draft_value": null, "verify_against": "SUNAT", "priority": "high", "status": "open" }, { "id": "PE-FS-07", "country": "PE", "editions": [ "en", "zh" ], "section": "Food service / Operating conventions", "item": "The accounting date rule for a sale rung up after midnight, and typical local trading hours by segment.", "current_draft_value": null, "verify_against": "SUNAT", "priority": "medium", "status": "open" }, { "id": "PE-FS-08", "country": "PE", "editions": [ "en", "zh" ], "section": "Food service / Tax treatment", "item": "The exact qualifying conditions for the reduced food-service rate, and whether the intended business qualifies.", "current_draft_value": null, "verify_against": "SUNAT", "priority": "high", "status": "open" }, { "id": "PH-FS-01", "country": "PH", "editions": [ "en", "zh" ], "section": "Food service / Tax treatment", "item": "Whether dine-in, takeaway and delivery are taxed differently.", "current_draft_value": null, "verify_against": "BIR", "priority": "high", "status": "open" }, { "id": "PH-FS-02", "country": "PH", "editions": [ "en", "zh" ], "section": "Food service / Tax treatment", "item": "Whether a reduced rate or registration threshold applies to small food businesses.", "current_draft_value": null, "verify_against": "BIR", "priority": "high", "status": "open" }, { "id": "PH-FS-03", "country": "PH", "editions": [ "en", "zh" ], "section": "Food service / Tax treatment", "item": "Whether alcoholic drinks are taxed separately, and at what rate.", "current_draft_value": null, "verify_against": "BIR", "priority": "high", "status": "open" }, { "id": "PH-FS-04", "country": "PH", "editions": [ "en", "zh" ], "section": "Food service / Service charge and tips", "item": "Whether a service charge is customary, at what rate, and whether it is mandatory.", "current_draft_value": null, "verify_against": "BIR", "priority": "medium", "status": "open" }, { "id": "PH-FS-05", "country": "PH", "editions": [ "en", "zh" ], "section": "Food service / Service charge and tips", "item": "Whether the service charge is itself taxable.", "current_draft_value": null, "verify_against": "BIR", "priority": "high", "status": "open" }, { "id": "PH-FS-06", "country": "PH", "editions": [ "en", "zh" ], "section": "Food service / Service charge and tips", "item": "Whether tips must go through the POS and be recorded, and how they are treated for tax and payroll.", "current_draft_value": null, "verify_against": "BIR", "priority": "medium", "status": "open" }, { "id": "PH-FS-07", "country": "PH", "editions": [ "en", "zh" ], "section": "Food service / Receipt requirements", "item": "Whether dine-in and takeaway must be distinguished on the document, whether menu items must be itemised, and whether table number and guest count are mandatory.", "current_draft_value": null, "verify_against": "BIR", "priority": "high", "status": "open" }, { "id": "PH-FS-08", "country": "PH", "editions": [ "en", "zh" ], "section": "Food service / Operating conventions", "item": "The accounting date rule for a sale rung up after midnight, and typical local trading hours by segment.", "current_draft_value": null, "verify_against": "BIR", "priority": "medium", "status": "open" }, { "id": "PH-FS-09", "country": "PH", "editions": [ "en", "zh" ], "section": "Food service / Tax treatment", "item": "The SC/PWD apportionment rule on a shared restaurant bill, before the discount and VAT exemption are computed.", "current_draft_value": null, "verify_against": "BIR", "priority": "high", "status": "open" }, { "id": "TH-FS-01", "country": "TH", "editions": [ "en", "zh" ], "section": "Food service / Tax treatment", "item": "Whether dine-in, takeaway and delivery are taxed differently.", "current_draft_value": null, "verify_against": "Revenue Department", "priority": "high", "status": "open" }, { "id": "TH-FS-02", "country": "TH", "editions": [ "en", "zh" ], "section": "Food service / Tax treatment", "item": "Whether a reduced rate or registration threshold applies to small food businesses.", "current_draft_value": null, "verify_against": "Revenue Department", "priority": "high", "status": "open" }, { "id": "TH-FS-03", "country": "TH", "editions": [ "en", "zh" ], "section": "Food service / Tax treatment", "item": "Whether alcoholic drinks are taxed separately, and at what rate.", "current_draft_value": null, "verify_against": "Revenue Department", "priority": "high", "status": "open" }, { "id": "TH-FS-04", "country": "TH", "editions": [ "en", "zh" ], "section": "Food service / Service charge and tips", "item": "Whether a service charge is customary, at what rate, and whether it is mandatory.", "current_draft_value": null, "verify_against": "Revenue Department", "priority": "medium", "status": "open" }, { "id": "TH-FS-05", "country": "TH", "editions": [ "en", "zh" ], "section": "Food service / Service charge and tips", "item": "Whether the service charge is itself taxable.", "current_draft_value": null, "verify_against": "Revenue Department", "priority": "high", "status": "open" }, { "id": "TH-FS-06", "country": "TH", "editions": [ "en", "zh" ], "section": "Food service / Service charge and tips", "item": "Whether tips must go through the POS and be recorded, and how they are treated for tax and payroll.", "current_draft_value": null, "verify_against": "Revenue Department", "priority": "medium", "status": "open" }, { "id": "TH-FS-07", "country": "TH", "editions": [ "en", "zh" ], "section": "Food service / Receipt requirements", "item": "Whether dine-in and takeaway must be distinguished on the document, whether menu items must be itemised, and whether table number and guest count are mandatory.", "current_draft_value": null, "verify_against": "Revenue Department", "priority": "high", "status": "open" }, { "id": "TH-FS-08", "country": "TH", "editions": [ "en", "zh" ], "section": "Food service / Operating conventions", "item": "The accounting date rule for a sale rung up after midnight, and typical local trading hours by segment.", "current_draft_value": null, "verify_against": "Revenue Department", "priority": "medium", "status": "open" }, { "id": "TH-FS-09", "country": "TH", "editions": [ "en", "zh" ], "section": "Food service / Printing", "item": "Thai rendering on the kitchen printer specifically, which is frequently a different and cheaper model.", "current_draft_value": null, "verify_against": "Revenue Department", "priority": "high", "status": "open" }, { "id": "VN-FS-01", "country": "VN", "editions": [ "en", "zh" ], "section": "Food service / Tax treatment", "item": "Whether dine-in, takeaway and delivery are taxed differently.", "current_draft_value": null, "verify_against": "tax administration under the Ministry of Finance", "priority": "high", "status": "open" }, { "id": "VN-FS-02", "country": "VN", "editions": [ "en", "zh" ], "section": "Food service / Tax treatment", "item": "Whether a reduced rate or registration threshold applies to small food businesses.", "current_draft_value": null, "verify_against": "tax administration under the Ministry of Finance", "priority": "high", "status": "open" }, { "id": "VN-FS-03", "country": "VN", "editions": [ "en", "zh" ], "section": "Food service / Tax treatment", "item": "Whether alcoholic drinks are taxed separately, and at what rate.", "current_draft_value": null, "verify_against": "tax administration under the Ministry of Finance", "priority": "high", "status": "open" }, { "id": "VN-FS-04", "country": "VN", "editions": [ "en", "zh" ], "section": "Food service / Service charge and tips", "item": "Whether a service charge is customary, at what rate, and whether it is mandatory.", "current_draft_value": null, "verify_against": "tax administration under the Ministry of Finance", "priority": "medium", "status": "open" }, { "id": "VN-FS-05", "country": "VN", "editions": [ "en", "zh" ], "section": "Food service / Service charge and tips", "item": "Whether the service charge is itself taxable.", "current_draft_value": null, "verify_against": "tax administration under the Ministry of Finance", "priority": "high", "status": "open" }, { "id": "VN-FS-06", "country": "VN", "editions": [ "en", "zh" ], "section": "Food service / Service charge and tips", "item": "Whether tips must go through the POS and be recorded, and how they are treated for tax and payroll.", "current_draft_value": null, "verify_against": "tax administration under the Ministry of Finance", "priority": "medium", "status": "open" }, { "id": "VN-FS-07", "country": "VN", "editions": [ "en", "zh" ], "section": "Food service / Receipt requirements", "item": "Whether dine-in and takeaway must be distinguished on the document, whether menu items must be itemised, and whether table number and guest count are mandatory.", "current_draft_value": null, "verify_against": "tax administration under the Ministry of Finance", "priority": "high", "status": "open" }, { "id": "VN-FS-08", "country": "VN", "editions": [ "en", "zh" ], "section": "Food service / Operating conventions", "item": "The accounting date rule for a sale rung up after midnight, and typical local trading hours by segment.", "current_draft_value": null, "verify_against": "tax administration under the Ministry of Finance", "priority": "medium", "status": "open" }, { "id": "VN-FS-09", "country": "VN", "editions": [ "en", "zh" ], "section": "Food service / Receipt requirements", "item": "Invoice timing rules when a diner requests an invoice after the meal rather than at a counter.", "current_draft_value": null, "verify_against": "tax administration under the Ministry of Finance", "priority": "high", "status": "open" }, { "id": "ZA-FS-01", "country": "ZA", "editions": [ "en", "zh" ], "section": "Food service / Tax treatment", "item": "Whether dine-in, takeaway and delivery are taxed differently.", "current_draft_value": null, "verify_against": "SARS", "priority": "high", "status": "open" }, { "id": "ZA-FS-02", "country": "ZA", "editions": [ "en", "zh" ], "section": "Food service / Tax treatment", "item": "Whether a reduced rate or registration threshold applies to small food businesses.", "current_draft_value": null, "verify_against": "SARS", "priority": "high", "status": "open" }, { "id": "ZA-FS-03", "country": "ZA", "editions": [ "en", "zh" ], "section": "Food service / Tax treatment", "item": "Whether alcoholic drinks are taxed separately, and at what rate.", "current_draft_value": null, "verify_against": "SARS", "priority": "high", "status": "open" }, { "id": "ZA-FS-04", "country": "ZA", "editions": [ "en", "zh" ], "section": "Food service / Service charge and tips", "item": "Whether a service charge is customary, at what rate, and whether it is mandatory.", "current_draft_value": null, "verify_against": "SARS", "priority": "medium", "status": "open" }, { "id": "ZA-FS-05", "country": "ZA", "editions": [ "en", "zh" ], "section": "Food service / Service charge and tips", "item": "Whether the service charge is itself taxable.", "current_draft_value": null, "verify_against": "SARS", "priority": "high", "status": "open" }, { "id": "ZA-FS-06", "country": "ZA", "editions": [ "en", "zh" ], "section": "Food service / Service charge and tips", "item": "Whether tips must go through the POS and be recorded, and how they are treated for tax and payroll.", "current_draft_value": null, "verify_against": "SARS", "priority": "medium", "status": "open" }, { "id": "ZA-FS-07", "country": "ZA", "editions": [ "en", "zh" ], "section": "Food service / Receipt requirements", "item": "Whether dine-in and takeaway must be distinguished on the document, whether menu items must be itemised, and whether table number and guest count are mandatory.", "current_draft_value": null, "verify_against": "SARS", "priority": "high", "status": "open" }, { "id": "ZA-FS-08", "country": "ZA", "editions": [ "en", "zh" ], "section": "Food service / Operating conventions", "item": "The accounting date rule for a sale rung up after midnight, and typical local trading hours by segment.", "current_draft_value": null, "verify_against": "SARS", "priority": "medium", "status": "open" }, { "id": "ZA-FS-09", "country": "ZA", "editions": [ "en", "zh" ], "section": "Food service / Connectivity", "item": "Whether open table state survives an abrupt power loss and is restored on recovery.", "current_draft_value": null, "verify_against": "SARS", "priority": "high", "status": "open" }, { "id": "CYRL-01", "language": "cyrl", "editions": [ "en" ], "section": "Encoding on the wire", "item": "Every ESC t code page number, against the specific printer's own command reference.", "current_draft_value": "deliberately omitted", "verify_against": "target printer command reference, confirmed by printing", "priority": "high", "status": "open", "note": "Same reason as AR-01 and HE-01. Vendors renumber the code page table." }, { "id": "CYRL-02", "language": "cyrl", "editions": [ "en", "zh" ], "section": "Encoding on the wire", "item": "Whether the target printer has a Cyrillic ROM font at all, and which code page reaches it.", "current_draft_value": null, "verify_against": "print test on target hardware", "priority": "high", "status": "open" }, { "id": "CYRL-03", "language": "cyrl", "editions": [ "en", "zh" ], "section": "Encoding on the wire", "item": "Which Cyrillic code page family the firmware implements, DOS (CP866) or Windows (Windows-1251), and which it selects at power-on.", "current_draft_value": null, "verify_against": "target printer command reference and a print test", "priority": "high", "status": "open", "note": "The first question for a Cyrillic printer and the equivalent of HE-03 for Hebrew. Two live traditions disagree across the whole range above 0x7F, so there is no safe default; an unconfigured printer is either right or completely wrong. Per-model, not discoverable at runtime, settled by one sample print." }, { "id": "CYRL-04", "language": "cyrl", "editions": [ "en", "zh" ], "section": "Width", "item": "Whether the printer's ROM font renders the 33 Russian letters at one column or two.", "current_draft_value": null, "verify_against": "print test on target hardware, measuring characters per line", "priority": "high", "status": "open", "note": "UAX #11 classes exactly U+0401, U+0410-U+044F and U+0451 as Ambiguous width and the rest of the Cyrillic block as Narrow. A CJK-derived ROM font may render the Russian letters double-width with an entirely correct encoding, and may therefore produce mixed widths inside a single Ukrainian or Kazakh word. Common on hardware built for the Chinese domestic market and resold." }, { "id": "CYRL-05", "language": "cyrl", "editions": [ "en", "zh" ], "section": "Currency", "item": "Whether the ruble sign U+20BD, tenge U+20B8, hryvnia U+20B4, som U+20C0 or tugrik U+20AE print from the target printer's ROM font.", "current_draft_value": null, "verify_against": "print test on target hardware", "priority": "medium", "status": "open", "note": "The ruble sign was added in Unicode 7.0 (2014) and is absent from every legacy Cyrillic code page by construction, not by chance. The som sign is absent from Unicode 13.0. Fall back to the ISO code or the traditional written abbreviation." }, { "id": "CYRL-06", "language": "cyrl", "editions": [ "en", "zh" ], "section": "Regional", "item": "Whether the target market mandates a fiscal device that produces the receipt, and therefore owns its format, field order and encoding.", "current_draft_value": null, "verify_against": "the tax authority of each target market; the fiscal device specification", "priority": "high", "status": "open", "note": "Several Cyrillic-script markets are understood to operate mandatory fiscal-device regimes. This repository has no country file for any of them, so the requirement is unresearched rather than answered. Where it applies, the code page question is decided by the device specification rather than by the integrator." }, { "id": "CYRL-07", "language": "cyrl", "editions": [ "en", "zh" ], "section": "Currency", "item": "Conventional symbol position, decimal separator and group separator on retail documents in each target market.", "current_draft_value": "CLDR records a comma decimal separator and a space group separator for ru, uk and kk", "verify_against": "Unicode CLDR for the format; sample receipts from the target market for the convention", "priority": "medium", "status": "open", "note": "The separator values were read from CLDR; symbol position and the choice between sign, ISO code and traditional abbreviation are market convention and were not established. Do not let a system default to the implementer's home convention, which is the opposite on both separators." }, { "id": "CYRL-08", "language": "cyrl", "editions": [ "en" ], "section": "Regional", "item": "Whether any target market imposes legal requirements on receipt language, or on the script in which tax figures must appear.", "current_draft_value": null, "verify_against": "the tax authority of each target market", "priority": "high", "status": "open" }, { "id": "CYRL-09", "language": "cyrl", "editions": [ "en", "zh" ], "section": "Digraphia", "item": "The current status of Kazakhstan's Cyrillic-to-Latin transition and what it implies for stored product data.", "current_draft_value": null, "verify_against": "Kazakh government publications", "priority": "medium", "status": "open", "note": "The timetable has moved more than once. The POS implication does not depend on the date: both scripts will be present in real data for years and search has to cross them. Plan for two name fields rather than a conversion." }, { "id": "CYRL-10", "language": "cyrl", "editions": [ "en", "zh" ], "section": "Currency", "item": "Bulgaria's price display rules after euro adoption, and the exact end date of mandatory dual lev/euro display.", "current_draft_value": "euro adopted 2026-01-01 at 1.95583 BGN to 1 EUR; lev ceased to be legal tender 2026-02-01; dual display from 2025-08-08 ending 2026-08-08", "verify_against": "Bulgarian National Bank and the Bulgarian consumer protection authority", "priority": "high", "status": "open", "note": "Secondary reporting only. Sources disagree on the end of dual display: 2026-08-08 in the most recent reporting, 2026-06-30 in another source, which may instead be the end of free bank exchange. Found during the 2026-08-17 pass. There is no Bulgaria country file in this repository, so this is recorded against the language file rather than a country file." }, { "id": "CYRL-11", "language": "cyrl", "editions": [ "en" ], "section": "Normalisation", "item": "Whether any target market's document rules require the letter io (U+0401/U+0451) to be preserved rather than folded to e in personal or company names.", "current_draft_value": null, "verify_against": "the civil registry or tax authority of the target market", "priority": "low", "status": "open", "note": "Search should fold on both sides of the comparison regardless; the question is whether stored data may be folded, and the file says it may not." }, { "id": "CYRL-12", "language": "cyrl", "editions": [ "en" ], "section": "Digraphia", "item": "Whether Bulgarian and Serbian localized letterforms matter for labels and signage in the target market.", "current_draft_value": null, "verify_against": "sample printed material from the target market", "priority": "low", "status": "open", "note": "Handled in real fonts by language-tagged alternates; a thermal printer ROM font carries one set, normally the Russian shapes. Affects labels and signage rather than receipt legibility." }, { "id": "INDIC-01", "language": "indic", "editions": [ "en", "zh" ], "section": "Printing", "item": "Whether the target printer has a ROM font for the target Brahmic script at all.", "current_draft_value": "assumed absent", "verify_against": "target printer command reference and a sample print", "priority": "high", "status": "open", "note": "A data sheet listing multilingual support is not an answer. The expected finding is that no such font exists, but the file does not assert it." }, { "id": "INDIC-02", "language": "indic", "editions": [ "en" ], "section": "Printing", "item": "Whether any code page on the target printer claims to reach a Brahmic script, what it contains, and whether it can form conjuncts.", "current_draft_value": "argued impossible from the nature of a code page", "verify_against": "target printer command reference", "priority": "high", "status": "open", "note": "Section 6 argues the mechanism cannot express context-dependent conjuncts. The argument is not a substitute for reading the specific reference." }, { "id": "INDIC-03", "language": "indic", "editions": [ "en", "zh" ], "section": "Printing", "item": "The printer raster image command, its maximum image width in dots, and whether it can print an image the full width of the paper.", "current_draft_value": null, "verify_against": "target printer command reference, confirmed by printing a full-width line", "priority": "high", "status": "open", "note": "Becomes the critical path once the code page route is ruled out." }, { "id": "INDIC-04", "language": "indic", "editions": [ "en" ], "section": "Printing", "item": "Which shaping engine the target platform provides, and whether it is present on the POS hardware rather than only on the development machine.", "current_draft_value": null, "verify_against": "the target device", "priority": "high", "status": "open" }, { "id": "INDIC-05", "language": "indic", "editions": [ "en", "zh" ], "section": "Printing", "item": "Whether the fonts installed on the target device cover the target script.", "current_draft_value": null, "verify_against": "the target device, judged by a native reader", "priority": "high", "status": "open", "note": "Total absence prints empty boxes and is visible. Partial coverage prints a correct-looking line with two wrong syllables and is not. Most common late failure." }, { "id": "INDIC-06", "language": "indic", "editions": [ "en", "zh" ], "section": "Number formatting", "item": "Conventional decimal separator, group separator and currency symbol position on retail documents in each target market.", "current_draft_value": null, "verify_against": "CLDR, confirmed against sample receipts", "priority": "medium", "status": "open" }, { "id": "INDIC-07", "language": "indic", "editions": [ "en", "zh" ], "section": "Number formatting", "item": "Whether the target market uses Indian 2-2-3 digit grouping or Western 3-3-3, per market and per document type.", "current_draft_value": "not asserted for any market", "verify_against": "sample receipts and the tax authority document specification", "priority": "high", "status": "open", "note": "Grouping does not follow script. A wrongly grouped figure is correct in value and visibly wrong to a local reader." }, { "id": "INDIC-08", "language": "indic", "editions": [ "en", "zh" ], "section": "Currency", "item": "Whether the rupee sign is required, permitted, or conventionally replaced by a Latin abbreviation on printed documents in the target market.", "current_draft_value": null, "verify_against": "sample receipts and any applicable document rules", "priority": "medium", "status": "open", "note": "Several markets have a currency called rupee with different conventions." }, { "id": "INDIC-09", "language": "indic", "editions": [ "en", "zh" ], "section": "Legal", "item": "Whether the target market imposes a legal requirement on the language or script of a receipt, or on the script in which tax figures appear.", "current_draft_value": null, "verify_against": "the target market tax authority", "priority": "high", "status": "open" }, { "id": "INDIC-10", "language": "indic", "editions": [ "en", "zh" ], "section": "Tax", "item": "Everything about tax for India, Nepal, Bangladesh and Sri Lanka: rates, invoice content rules, e-invoicing mandates, device registration.", "current_draft_value": "entirely unresearched", "verify_against": "a local accountant or tax agent in each market", "priority": "high", "status": "open", "note": "This collection has no country file for any market where these scripts are primary. The language file covers text rendering only and says so." }, { "id": "INDIC-11", "language": "indic", "editions": [ "en", "zh" ], "section": "Data import", "item": "Whether product data arriving from local suppliers contains native-script digits, and whether the import path normalises them.", "current_draft_value": null, "verify_against": "supplier data samples and the import routine", "priority": "medium", "status": "open", "note": "Native digits are not U+0030 to U+0039 and will not match a numeric search or parse." }, { "id": "INDIC-12", "language": "indic", "editions": [ "en" ], "section": "Data import", "item": "Whether ZWJ (U+200D) and ZWNJ (U+200C) survive the path from the supplier file through the import routine to the database.", "current_draft_value": null, "verify_against": "the import routine, tested with a name containing each", "priority": "medium", "status": "open", "note": "Both are invisible. A sanitiser stripping non-printing characters removes them and silently changes the printed word." }, { "id": "INDIC-13", "language": "indic", "editions": [ "en" ], "section": "Printing", "item": "Whether the target printer renders Brahmic letters at one column or two.", "current_draft_value": "assumed single width", "verify_against": "a sample print", "priority": "medium", "status": "open", "note": "Same risk the Cyrillic file records for Russian letters: a font derived from a CJK ROM may print them double-width." }, { "id": "PE-15", "country": "PE", "editions": [ "en", "zh" ], "section": "Tax", "item": "The composition of the standard 18% rate from 2026 onward under Ley N.º 32387.", "current_draft_value": "16% IGV + 2% IPM, described as unchanged for 2026", "verify_against": "the published text of Ley N.º 32387", "priority": "high", "status": "confirmed-secondary", "finding": "Ley N.º 32387, published 2025-06-16 and in force from 2026-01-01, raises IPM and lowers IGV by the same amount each year while holding the combined figure at 18%: 2026 is 15.5% + 2.5%, 2027 is 15.0% + 3.0%, 2028 is 14.5% + 3.5%, 2029 is 14.0% + 4.0%. The 16% + 2% split recorded against PE-01 is the pre-2026 one.", "still_needs_primary_source": true, "note": "Resolves the open question left beside PE-FS-04: the 2.5% IPM component of the reduced food service rate is not unusual, it is the general IPM rate for 2026. The two figures in the country file could not both be right, and the food service one was. The combined 18% a customer sees is unaffected, so a system carrying a single rate is correct; a system with separate IGV and IPM ledgers files wrong figures and nothing in the receipt total reveals it." } ], "status_notes": { "open": "Not checked.", "confirmed-secondary": "Checked against a secondary source and recorded in SOURCES.md. Still requires primary confirmation before use.", "confirmed": "Confirmed against the primary source named in verify_against.", "corrected": "Was wrong; the corrected value and its source are recorded." } }