Sources

Where each verified claim came from, and what still has no source behind it.

Read this first. Almost everything below is a secondary source — tax advisories, compliance vendors, trade press. Secondary sources are useful for finding out what to look for and which instrument governs it; they are not sufficient for compliance. Assume a claim needs confirmation against the primary source named alongside it unless it is marked otherwise.

The exceptions, where the link goes to the authority's own publication:

Peru — the SUNAT-hosted Anexo PDFs for the QR payload, and SUNAT's own orientation pages for the reduced restaurant and hotel rate.
Hebrew and the other language files — character encoding behaviour, which is governed by published standards rather than by an authority's discretion.

Note the difference in kind. A tax rate is somebody's current decision and can change next month; a code page definition is a fixed standard. The language files carry TODO: verify on printer-specific values for the opposite reason — those are vendor behaviour, which no standard binds.

Checked 2026-08, with the expiring rates re-checked 2026-08-14 and again on 2026-08-17. Rates and thresholds change; a source list with a date on it is worth more than one without.

Vietnam

VAT reduced to 8% through 31 December 2026 — Resolution 204/2025/QH15, passed 17 June 2025, implemented by Decree 174/2025/ND-CP issued 30 June 2025, running 1 July 2025 to 31 December 2026. Excludes telecommunications, real estate, finance, banking, securities, insurance; education, medical and vocational training were already exempt.

Re-checked 2026-08-17 — unchanged. No reporting of a further extension beyond 2026-12-31 was found. Treat 2027-01-01 as a return to 10% until something says otherwise, and re-check in November 2026; the 2025 extension was passed in June for a July start, so an equivalent decision would be visible well before the date.

→ Confirm against: the text of Resolution 204/2025/QH15 and Decree 174/2025/ND-CP, and the goods/services annexes that define coverage.

E-invoicing framework — Decree 70/2025/ND-CP amending Decree 123/2020/ND-CP, effective 1 June 2025. Cash-register e-invoices required for household and individual businesses at or above VND 1 billion annual revenue, plus retail, restaurants and catering, hotels, passenger transport and entertainment. Real-time transmission to the tax authority. Digital signature not mandatory for cash-register e-invoices.

→ Confirm against: Decree 70/2025/ND-CP text and the tax administration's implementing guidance.

Kenya

Standard VAT 16%; active rates 16% and 0%, with exempt supplies a separate category.

eTIMS — electronic invoicing mandatory since 30 November 2022; obligation extended January 2024 beyond VAT-registered businesses to taxpayers generally. An invoice without an eTIMS reference is invalid for tax purposes. Mandatory fields include the KRA item classification code, control unit serial number, Control Unit Invoice Number (CUIN) and a QR code verifiable on KRA's portal. Electronic signature required; five-year digital retention.

→ Confirm against: the Tax Procedures (Electronic Tax Invoice) Regulations and KRA's own eTIMS specification. The field list above is assembled from vendor guides and the labelling may differ from the regulation.

Peru

IGV 18% (16% IGV + 2% IPM), unchanged for 2026.

Reduced rate for micro and small restaurants, hotels and tourist lodging — 10.5% for 2026 (8% IGV + 2.5% IPM), stepping to 15% for 2027 (12% IGV + 3% IPM). Eligibility: annual sales at or below 1,700 UIT over the preceding 12 months, with the qualifying activity at least 70% of income.

Read on 2026-08-14 from SUNAT's own orientation site, which is the authority's publication rather than a commentary — the strongest source in this file for a rate. It states the composition and both years' figures but does not cite the enacting instrument.

Secondary, and the only place the instrument numbers appear (Ley 31556 as amended by Ley 32219, published 2024-12-29) — not confirmed against the published law:

Correction, 2026-08-14. Earlier revisions of this repository gave this rate as 10% (8% IGV + 2% IPM) reverting to 18% on 1 January 2027. Both halves were wrong. The IPM component moving from 2% to 2.5% within this regime is unusual enough to be worth re-confirming against the amending law itself.

Boleta de venta electrónica — customer identity document mandatory above S/ 700 (DNI, carné de extranjería or passport, with full name). Below that, customer fields are optional.

Plastic bag tax (ICBPER) — S/ 0.50 per bag, the rate since 2023 after a scheduled ramp from 2019. Declared and paid monthly.

→ Confirm against: SUNAT's own resolutions. The two Anexo PDFs above are SUNAT-hosted and are the closest thing here to a primary source; the QR field order should be read from them directly rather than from this summary.

Standard rate composition — corrected 2026-08-20

The 18% total is unchanged. Its split into IGV and IPM changed on 2026-01-01 and this file recorded the old one.

Ley N.º 32387, published 2025-06-16 and in force from 2026-01-01, raises the municipal promotion component and lowers the IGV component by the same amount each year, holding the combined figure at 18%:

Year	IGV	IPM	Combined
to 2025	16.0%	2.0%	18%
2026	15.5%	2.5%	18%
2027	15.0%	3.0%	18%
2028	14.5%	3.5%	18%
2029	14.0%	4.0%	18%

This settles the doubt recorded in the 2026-08-14 correction above. The reduced food service rate carries a 2.5% IPM component for 2026 and 3% for 2027, which that note called unusual enough to need re-confirmation against the amending law. It is not unusual — those are the general IPM rates for those years. The food service figures were right and the standard rate composition printed beside them was stale.

Read on 2026-08-20. SUNAT's own orientation pages cite Ley N.º 32387 by number as the basis for the gradual IPM increment, which is the authority naming the instrument; the year-by-year schedule below it is from secondary tax-practice sources and is not confirmed against the published law.

→ Confirm against: the published text of Ley N.º 32387 in El Peruano. Two secondary sources agree on the schedule and a third states only the 2029 endpoint; none of the three is the law.

Indonesia

Statutory PPN 12%; effective 11% on non-luxury via a tax base of 11/12 of the selling price under PMK No. 131 of 2024. Luxury goods under PPnBM taxed at a full 12% on the unadjusted base.

→ Confirm against: PMK No. 131 of 2024 and the Directorate General of Taxes.

Malaysia

MyInvois phases: Phase 1 from 2024-08-01 (turnover above RM100m); Phase 2 from 2025-01-01 (RM25m–RM100m); Phase 3 from 2025-07-01 (RM5m–RM25m); Phase 4 from 2026-01-01 (RM1m–RM5m) with a relaxation period reported to 2027-12-31. Exemption threshold raised from RM500,000 to RM1,000,000 effective 2026-01-01. From 2026-01-01 individual e-invoices required above RM10,000.

→ Confirm against: LHDN's e-Invoice guidelines. SST rates were not researched and remain open.

Philippines

POS registration via Acknowledgement Certificate (replaced the Permit to Use), through eAccReg; BIR Form 1907. Machines must support sequential numbering, Z-reading and SC/PWD discount handling. EIS compliance for Group 1 due 2026-12-31 under RR 26-2025 (issued 2025-09-05), extending RR 11-2025. CAS accreditation and EIS compliance are separate. POS users described as Group 2 with no confirmed deadline.

→ Confirm against: BIR. The SC/PWD computation was not resolved and must not be implemented from inference.

Thailand

VAT 7% against a statutory 10%. The statute prescribes 10% and permits reduction by royal decree; each decree runs one year.

Decree	Gazetted	Reduced rate through
No. 790 B.E. 2567	2024-09-20	2025-09-30
No. 799 B.E. 2568	2025-09-14	2026-09-30

A further extension to 2027-09-30 is approved but not confirmed enacted. Cabinet approved it on 2026-07-27; a Revenue Department notice dated 2026-08-02 confirms the decision. No gazetted royal decree covering 2026-10-01 onward was found on 2026-08-14, and the Revenue Department's English site carried no announcement of one. Secondary sources only.

E-Tax Invoice and e-Receipt is voluntary, no B2B mandate reported for 2026–2027; XML with PDF/A-3 under RD STD 03-2566, qualified digital signature or ETDA time stamp, monthly transmission by the 15th. Tax invoices require the 13-digit TIN of both buyer and seller, date, description and VAT as a separate line.

Re-checked 2026-08-17 — unchanged. Sherrings' decree table still lists only Nos. 790 and 799, gazetted 2024-09-20 and 2025-09-14 and running to 2025-09-30 and 2026-09-30 respectively. The most recent reporting still describes a draft royal decree approved in principle by cabinet, with no gazette publication mentioned. A Thai-language search returned Royal Gazette coverage of decree No. 799 only — that is the 2025 decree, not a new one. The extension remains expected and not in force.

→ Confirm against: the Royal Gazette for the decree covering 2026-10-01 onward — this is the single open question in this file, and it should be answerable by mid-September 2026. The Revenue Department is the authority for everything else here.

South Africa

VAT remains 15%. Proposed increases to 15.5% (2025-05-01) and 16% (2026-04-01) were reversed by the Rates and Monetary Amounts Bill introduced 2025-04-24; the 2026 Budget confirmed 15% for 2026/27. Compulsory registration threshold rising from R1m to R2.3m, reported effective 2026-04-01.

→ Confirm against: SARS. Invoice thresholds and lay-by rules under the Consumer Protection Act were not researched.

Nigeria

VAT 7.5%. E-invoicing via the FIRS Merchant-Buyer Solution (FIRSMBS), a clearance model returning an Invoice Reference Number and cryptographic stamp. Large taxpayers from 2025-11-01.

Sources conflict on the later phases — one describes mandatory compliance for all remaining VAT-registered businesses from 2026-01-01; another describes medium businesses by July 2026 and small businesses by July 2027. This is recorded as open rather than resolved.

→ Confirm against: FIRS directly. Do not rely on the phase dates above.

Australia

Tax invoice within 28 days of request, except for sales of $82.50 including GST or less. Under $1,000 a tax invoice must show that it is a tax invoice, the seller's identity, the seller's ABN, the date, and a description including quantity and price. Lay-by under the ACL: three or more instalments including deposit, goods withheld until paid in full, no interest; agreement must be in writing with a copy to the customer, covering goods, total price, deposit, payment schedule, termination rights and any termination fee.

→ Confirm against: ATO and ACCC. GST attribution timing on lay-by was not resolved.

Hebrew

Character encoding behaviour, which is standards-governed rather than authority-governed. This is the one section here that does not need confirming against a regulator — but every printer-specific value in the Hebrew file still does, and those are marked TODO: verify rather than sourced here.

Windows-1255 is a near-superset of ISO-8859-8 and carries the shekel sign ₪ (U+20AA) at byte 0xA4, where ISO-8859-8 has a generic currency sign. Windows-1255 is in logical order and supports vowel points.

CP862 (DOS Hebrew) text was normally stored in visual order, because DOS had no bidirectional support. The encoding survives in thermal printer firmware, which is why byte order is a live question for a POS rather than a historical footnote.

Code page 862

ISO-8859-8 is visual order; ISO-8859-8-I is logical order. The two are byte-identical — the suffix declares the order and nothing else, so the distinction cannot be recovered from the data.

The five final forms, the bidirectional algorithm (UAX #9) and the zero-width behaviour of nikud are specified in the Unicode Standard.

→ Confirm against: the Unicode Standard and the code page definitions themselves. The encyclopaedia links above are convenience references for tabulated byte values, not the normative text.

Cyrillic

Mostly standards-governed, like the Hebrew section, with one time-sensitive currency fact that is not.

Codepoint-level claims were checked against the Unicode Character Database rather than against a description of it — the canonical decompositions of Ё, Й, Ў and Ї, the East Asian Width class of every character in the Cyrillic block, and the codepoint ordering that files Ё before А and ё after я. The check used the UCD as distributed with CPython (version 13.0.0), which is the Unicode Consortium's own data rather than a secondary account of it.

UAX #11 assigns Ambiguous width to U+0401, U+0410–U+044F and U+0451, and Narrow to the rest of the Cyrillic block. Ambiguous characters are defined as those that "can be sometimes wide and sometimes narrow", rendering full-width in an East Asian font context. This is the authority's own publication.

Unicode Standard Annex #11 — East Asian Width

CLDR records a comma decimal separator and a space group separator for ru, uk and kk. Also the authority's own publication.

Unicode CLDR — Number Symbols by type

Code page coverage and layout. Windows-1251 covers Russian, Ukrainian, Belarusian, Bulgarian, Serbian and Macedonian, with uppercase at 0xC0–0xDF and lowercase at 0xE0–0xFF, and does not cover Kazakh, Tatar, Mongolian, Tajik or Uzbek — Kazakhstan standardised its own altered variant, STRK1048. CP866 carries letters at 0x80–0xAF and 0xE0–0xEF with box-drawing characters at 0xB0–0xDF, covers Russian and Bulgarian fully and Ukrainian partially, and has Ukrainian and Belarusian variants in CP1125 and CP1131. KOI8-R orders its letters in a pseudo-Latin sequence rather than an alphabetical one, so stripping the high bit yields a rough Latin transliteration; KOI8-U adds Ukrainian.

These are the source of the mojibake signature table in the file, which is derived from the byte layouts rather than reported by anyone.

The ruble sign ₽ U+20BD was added in Unicode 7.0 (2014), after every code page above was fixed, which is why it is absent from all of them by construction. The som sign U+20C0 is absent from Unicode 13.0.

Ruble sign

→ Confirm against: the Unicode Standard, CLDR, and the code page definitions themselves. The encyclopaedia links are convenience references for tabulated byte values, not the normative text. Every printer-dependent value in the Cyrillic file is marked TODO: verify and is not sourced here, because no published source can answer it.

Bulgaria — currency change, secondary only

Not a language fact, but it reached the Cyrillic file's currency section because there is no Bulgaria country file.

Bulgaria adopted the euro on 2026-01-01 at a fixed rate of 1.95583 BGN to 1 EUR. The European Commission's own market-access notice is the strongest source here; the changeover detail — lev and euro circulating together during January 2026, the lev ceasing to be legal tender on 2026-02-01 — is secondary.

Mandatory dual lev/euro price display, and its end date — sources disagree. The most recent reporting places the end at 2026-08-08, after which the euro price is the payable one and any lev figure may appear only as information. A banking site gives 2026-06-30 instead, which may be describing the end of free bank exchange rather than of dual pricing. This is unresolved here.

→ Confirm against: Българска народна банка and the Bulgarian consumer protection authority. Nothing above is a primary source for what a till must display today. Recorded as CYRL-10 in the verification queue.

Indic scripts

Entirely standards-governed on the Unicode side and entirely unsourced on every other side, which the file states plainly.

Codepoint-level claims were checked against the Unicode Character Database rather than against a description of it: the general category and canonical combining class of the prepended vowel signs U+093F, U+09BF, U+0BBF and U+0DD9; the canonical combining class of the ten viramas listed; the canonical decompositions of the two-part vowels U+09CB, U+09CC, U+0B4B and U+0B4C; and the composition-exclusion behaviour of the nukta letters. The check used the UCD as distributed with CPython (version 13.0.0), which is the Unicode Consortium's own data rather than a secondary account of it.

NFC decomposes the nukta letters and does not recompose them. Verified by normalising both spellings and comparing, not read from a description. This is the file's least obvious claim and the one most likely to be doubted, so the method matters: NFC applied to U+0958 yields U+0915 U+093C, and both spellings converge on that form.

Codepoint and byte counts in the counting table were measured, not estimated.

The Indian 2-2-3 digit grouping is recorded in CLDR for the relevant locales. Cited as the authority's own publication; the individual market conventions built on it are not verified.

Unicode CLDR — Number Symbols by type

Not sourced, and marked as such throughout the file: every statement about printer behaviour, font coverage on target devices, market conventions for currency display and digit grouping, and anything with a legal character. The argument in section 6 that no code page can express conjuncts is reasoning from the definition of a code page, not a survey of printers, and the file says so.

→ Confirm against: the target printer's own command reference, and a local accountant for anything touching tax. This collection has no country file for India, Nepal, Bangladesh or Sri Lanka, so nothing here has been checked against GST rules, invoice content requirements or e-invoicing mandates.

Still unsourced

Nothing below has been checked. These remain open in data/verification-queue.json.

All three countries: whether tax-inclusive consumer price display is a legal requirement or a convention; offline behaviour and catch-up windows when the connection to the tax authority is down; taxpayer identifier formats (PIN, MST, RUC) and their validation rules; cash-rounding legality.
Kenya: integration modes for transmitting invoices; current penalty amounts; mobile money till-style vs bill-style merchant collection differences.
Vietnam: goods-level coverage of the 8% reduction; whether a QR or lookup code is mandatory on the printed slip; whether the counter slip is itself regulated; issuance timing rules.
Peru: the instrument numbers behind the reduced restaurant/hotel rate (secondary reporting gives Ley 31556 as amended by Ley 32219, unconfirmed against the published law); full mandatory field list per document type; transmission routes and intermediary obligations; selective consumption tax applicability and rates; wallet interoperability scope.
Thailand: whether a royal decree extending the 7% VAT rate beyond 2026-09-30 has been gazetted. Cabinet approval and a Revenue Department notice are confirmed by secondary reporting; the operative instrument is not. Re-check the Royal Gazette in mid-September 2026.
Arabic: every printer-dependent value. These cannot be resolved by research — they need a sample print on the target hardware, read by someone who reads Arabic.
Hebrew: every printer-dependent value, and the same caveat applies — with one difference. The visual-versus-logical byte order question can be settled by a non-reader using the final-form position check documented in the file, so a sample print is still required but a Hebrew reader is not needed for that one test. Everything else about Israel — tax, invoicing, receipt content, payment habits — is entirely unresearched; there is no Israel country file.
Cyrillic: every printer-dependent value, including the two that are specific to this script — which code page family the firmware implements, and whether the ROM font renders the 33 Russian letters at one column or two. Neither is answerable by research; both are answerable by one sample print. Beyond the printer: no country file exists for any Cyrillic-script market, so tax rates, fiscal-device requirements, invoicing rules and mandatory receipt content are entirely unresearched — including whether a mandatory fiscal device owns the receipt format, which would change the shape of the integration. Kazakhstan's script transition status and Bulgaria's current price display rules are both open.

Last updated: 2026-08