What changed

Recorded as UNKNOWN because the NBR's own guide refuses automated fetch on every path. The period is ten years: the Executive Regulations set five, and the NBR announced the extension on 28 February 2024, with its VAT General Guide change log recording it. This rests on graded secondary sources and the page says so. Two things stay open — no decision number for the extension surfaced, and no source says whether the fifteen-year real-estate period moved with it.

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Recorded as UNKNOWN because a B2G duty would sit with the Tender Board, not the NBR, and that source could not be reached. It has now been read in full — the tenders law, its implementing regulations, the November 2025 supplier guideline, the Purchasing Authority guide and the complete circulars and decisions indexes. None addresses invoicing, and Law No. 30 of 2026, the most recent amendment, introduces none. One ministry runs its own contractor upload channel; a single ministry's form is not a cross-government duty, so this is NO MANDATE rather than an obligation.

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Recorded as UNKNOWN because Al Meezan, which carries Qatar's official texts, refuses automated fetch. The period is ten years, under Income Tax Law article 12 with Executive Regulations articles 35 to 36, read from a reproduction of the official text rather than the text itself. It is cited as a range because two passes over that reproduction split the sub-clause differently while agreeing on the substance. The Trading Regulation Law gives the same ten years for a trader's books, so the figure is consistent wherever it appears.

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Recorded as UNKNOWN because a B2G duty would sit in state procurement rules that could not be reached. The tenders law has now been read and prescribes no invoice instrument; the Ministry of Finance's own summary of the 2022 amendments covers in-country value, SME exemptions and timeframes, not invoicing; customs procurement provisions and the US guide to selling to Qatar's public sector are both silent. Weaker than Bahrain's: the executive regulations of the tenders law could not be read article by article, so a low-level circular cannot be excluded. Mawared, sometimes cited here, is an HR system.

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Law 89(I)/2019 obliges Cypriot contracting authorities to receive and process EN 16931 e-invoices, but places no issuing duty on suppliers. We had recorded that as NO MANDATE, which understates it: a supplier who chooses to send a structured e-invoice has a statutory right to have it accepted. That is a guaranteed channel used at the sender's discretion, which is what VOLUNTARY means here — the same word we arrived at for Canada from the opposite direction, where a portal most suppliers use turned out not to be a duty.

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The Czech Republic obliges contracting authorities to receive and process EN 16931 e-invoices, but places no issuing duty on suppliers. We had recorded that as NO MANDATE, which understates it: a supplier who chooses to send a structured e-invoice has a statutory right to have it accepted. That is a guaranteed channel used at the sender's discretion, which is what VOLUNTARY means here. Changed alongside Cyprus, which is the same law in the same shape.

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We corrected this the wrong way on 22 August and are correcting it back. CanadaBuys is a procurement portal built on SAP Ariba: federal suppliers invoice through it, and many do so electronically, but nothing obliges them to — CRA accepts any readable format including paper, and no penalty attaches. The earlier change counted three of our own artefacts saying "mandatory" against one saying otherwise, without reading them; two of the three were a heading and a card title, and the card's own contents said "preferred" and "any readable format". A channel most people use is not a duty.

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Egypt's e-invoices must carry the issuer's electronic seal, but the Tax Authority's own e-receipt FAQ answers the question directly — “the receipt does not require an electronic signature”. A single “required” covered the invoice system and quietly misstated the receipt system beside it.

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“Varies” was a hedge the statute does not need. Section 28 of the Accounting Law places invoices in “other source documents” and sets not less than five years; the ten- and seventy-five-year periods elsewhere in that section belong to registers and payroll records, not to invoices.

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The five-year period rested on a single host we could not attribute to any identifiable operator — the only ungraded source behind any published fact on this site. Uzbekistan's e-invoicing regulation itself imposes ten years on the platform operator and says nothing about how long the taxpayer must keep anything. Where the other countries in this sweep keep a secondary source we can at least name, this one had none, so it becomes what it actually is: not confirmed.

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We recorded no consumer mandate on the strength of an accounting portal. The regulation itself says the opposite: paragraph 18 governs sales to individuals not in business, where the seller's e-invoice is confirmed one-sidedly with its own digital signature. The carve-out in paragraph 3 is narrow — cash sales evidenced by a fiscal receipt, tickets, export-import, finance leases.

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Three of our own artefacts said the federal B2G mandate was in force — a dated milestone, and two cards naming Public Services and Procurement Canada and CanadaBuys — while the tile said there was no duty. Resolved in favour of the board. The source is a secondary tracker and is still unverified against PSPC.

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The law was adopted on 19 June 2026 with 1 January 2027 as the stated target, which meets our test for planned — enacted and dated. The tile still read not confirmed.

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Phase 1, covering the hundred largest taxpayers, has been live since August 2026 — so the obligation is in force for somebody. The tile was still describing the February 2027 wave as though nothing had started.

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Two cards on the same page state that consumer invoices are in scope with their issuer's phase and must carry a QR code. Not confirmed meant nobody knew; the page did.

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The tile read not confirmed because the authority named February without a year. The page's own timeline dates the government phase to August 2028.

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New voluntary GST registrants have been in scope since November 2025. The tile described the April 2028 wave as though nothing had started.

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