[
 {
  "topic": "vat-reporting",
  "country_code": "FR",
  "country": "France",
  "report_local": "Déclaration de TVA n°3310-CA3",
  "report_en": "VAT return (normal real regime)",
  "frequency": "Monthly; quarterly allowed when annual VAT is below €4,000",
  "deadline": "Between the 15th and 24th of the following month, on the date shown in the taxpayer's professional space",
  "channel_format": "Electronic filing and payment required (impots.gouv.fr professional space)",
  "source": "https://www.impots.gouv.fr/professionnel/tva https://www.impots.gouv.fr/professionnel/calendrier-fiscal",
  "source_checked": "2026-10-16",
  "evidence": "fetched",
  "status": "verified",
  "netsuite": "unknown",
  "business_central": "unknown",
  "s4hana": "unknown",
  "business_one": "unknown",
  "odoo": "unknown",
  "intacct": "unknown",
  "light": "native",
  "lensing": "unknown",
  "unit4": "unknown",
  "workday": "unknown",
  "ifs": "unknown",
  "erp_sources": "https://light.inc/llms.txt (Light: TVA with CA3 returns)",
  "notes": "Simplified regime (CA12, annual) applies below the normal-regime thresholds."
 },
 {
  "topic": "vat-reporting",
  "country_code": "PL",
  "country": "Poland",
  "report_local": "JPK_V7M / JPK_V7K (JPK_VAT z deklaracją)",
  "report_en": "SAF-T VAT records combined with VAT return",
  "frequency": "Records monthly; return monthly (V7M) or quarterly (V7K)",
  "deadline": "25th of the month after the month (records) / after the quarter (quarterly return); next working day if a holiday",
  "channel_format": "Electronic only, XML; new JPK_V7M(3)/V7K(3) schemas apply from 1 Feb 2026",
  "source": "https://www.podatki.gov.pl/podatki-firmowe/jednolity-plik-kontrolny/jpk_vat-z-deklaracja/jpk_vat-z-deklaracja https://podatki.gov.pl/en/information-for-entrepreneurs/value-added-tax/paying-vat",
  "source_checked": "2026-10-16",
  "evidence": "fetched",
  "status": "verified",
  "netsuite": "unknown",
  "business_central": "unknown",
  "s4hana": "unknown",
  "business_one": "unknown",
  "odoo": "unknown",
  "intacct": "unknown",
  "light": "unknown",
  "lensing": "unknown",
  "unit4": "unknown",
  "workday": "native",
  "ifs": "native",
  "erp_sources": "https://forms.workday.com/content/dam/web/en-us/documents/other/global-configuration-2023r1-guide-enus.pdf (Workday: Polish JPK VAT report, 2023R1) https://docs.ifs.com/ifsclouddocs/26r2/CountrySolutions/CountrySolution_pdf/PolandCountrySolution.pdf (IFS: SAF-T Poland incl. KSeF number reporting)",
  "notes": ""
 },
 {
  "topic": "vat-reporting",
  "country_code": "BE",
  "country": "Belgium",
  "report_local": "Periodieke btw-aangifte / Déclaration TVA périodique",
  "report_en": "Periodic VAT return",
  "frequency": "Monthly by default; quarterly optional if turnover ≤ €2.5m (≤ €250k for certain goods)",
  "deadline": "Monthly: 20th of the following month; quarterly: 25th of the month after the quarter (no holiday extension from 2026)",
  "channel_format": "Electronic via Intervat",
  "source": "https://financien.belgium.be/nl/ondernemingen/btw/aangifte/periodieke-aangifte https://financien.belgium.be/nl/ondernemingen/btw/btw-kalender",
  "source_checked": "2026-10-16",
  "evidence": "fetched",
  "status": "verified",
  "netsuite": "unknown",
  "business_central": "native",
  "s4hana": "unknown",
  "business_one": "unknown",
  "odoo": "unknown",
  "intacct": "unknown",
  "light": "native",
  "lensing": "unknown",
  "unit4": "unknown",
  "workday": "unknown",
  "ifs": "unknown",
  "erp_sources": "https://learn.microsoft.com/en-us/dynamics365/business-central/localfunctionality/belgium/belgium-local-functionality (Print Periodic VAT Reports) https://light.inc/llms.txt (Light: BTW returns)",
  "notes": ""
 },
 {
  "topic": "vat-reporting",
  "country_code": "DE",
  "country": "Germany",
  "report_local": "Umsatzsteuer-Voranmeldung",
  "report_en": "VAT advance return",
  "frequency": "Quarterly by default; monthly if prior-year VAT exceeded €9,000",
  "deadline": "10th day after the end of the advance-return period",
  "channel_format": "Electronic, official data set via the official interface (ELSTER)",
  "source": "https://www.gesetze-im-internet.de/ustg_1980/__18.html",
  "source_checked": "2026-10-16",
  "evidence": "fetched",
  "status": "verified",
  "netsuite": "unknown",
  "business_central": "native",
  "s4hana": "unknown",
  "business_one": "unknown",
  "odoo": "unknown",
  "intacct": "unknown",
  "light": "native",
  "lensing": "unknown",
  "unit4": "unknown",
  "workday": "unknown",
  "ifs": "unknown",
  "erp_sources": "https://learn.microsoft.com/en-us/dynamics365/business-central/localfunctionality/germany/germany-local-functionality (Sales VAT Advance Notifications) https://light.inc/llms.txt (Light: direct ELSTER filing via ERiC)",
  "notes": "Annual VAT return also required (UStG §18(3)); not modelled here."
 },
 {
  "topic": "vat-reporting",
  "country_code": "HR",
  "country": "Croatia",
  "report_local": "Prijava PDV-a (obrazac PDV)",
  "report_en": "VAT return",
  "frequency": "Monthly or quarterly",
  "deadline": "Last day of the month following the tax period (payment same deadline)",
  "channel_format": "Electronic channel: unverified",
  "source": "https://www.porezna-uprava.hr/sdg/Stranice/PDV_JDP.aspx",
  "source_checked": "2026-10-16",
  "evidence": "fetched",
  "status": "verified",
  "netsuite": "unknown",
  "business_central": "unknown",
  "s4hana": "unknown",
  "business_one": "unknown",
  "odoo": "unknown",
  "intacct": "unknown",
  "light": "unknown",
  "lensing": "unknown",
  "unit4": "unknown",
  "workday": "unknown",
  "ifs": "unknown",
  "erp_sources": "",
  "notes": ""
 },
 {
  "topic": "vat-reporting",
  "country_code": "ES",
  "country": "Spain",
  "report_local": "Modelo 303 – IVA Autoliquidación",
  "report_en": "VAT self-assessment return",
  "frequency": "Quarterly or monthly",
  "deadline": "Quarterly: 1–20 of the following month (Q4: 1–30 January); monthly: 1–30 of the following month (January: end of February)",
  "channel_format": "Electronic (AEAT Sede)",
  "source": "https://sede.agenciatributaria.gob.es/Sede/iva/presentar-declaracion-iva-modelo-303/plazo-presentacion-modelo-303.html",
  "source_checked": "2026-10-16",
  "evidence": "fetched",
  "status": "verified",
  "netsuite": "unknown",
  "business_central": "native",
  "s4hana": "unknown",
  "business_one": "unknown",
  "odoo": "unknown",
  "intacct": "unknown",
  "light": "unknown",
  "lensing": "unknown",
  "unit4": "unknown",
  "workday": "unknown",
  "ifs": "unknown",
  "erp_sources": "https://learn.microsoft.com/en-us/dynamics365/business-central/localfunctionality/spain/spain-local-functionality (Telematic VAT statements)",
  "notes": ""
 },
 {
  "topic": "vat-reporting",
  "country_code": "ES",
  "country": "Spain",
  "report_local": "Suministro Inmediato de Información (SII)",
  "report_en": "Immediate supply of VAT ledger information",
  "frequency": "Continuous (per invoice)",
  "deadline": "Issued invoices: within 4 calendar days of issue, and before the 16th of the month after accrual",
  "channel_format": "Electronic web service / AEAT Sede, XML",
  "source": "https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/manual-iva-2026/capitulo-10-obligac-formales-suj-registro/obligaciones-materia-libros-registro-iva/libros-registro-iva/libro-registro-facturas-expedidas/plazos-registro-lrfe.html https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/manual-gran-empresa/son-consecuencias-superar-umbral-6_010_12104/suministro-inmediato-informacion-iva.html",
  "source_checked": "2026-10-16",
  "evidence": "fetched",
  "status": "verified",
  "netsuite": "unknown",
  "business_central": "native",
  "s4hana": "unknown",
  "business_one": "unknown",
  "odoo": "unknown",
  "intacct": "unknown",
  "light": "unknown",
  "lensing": "unknown",
  "unit4": "unknown",
  "workday": "native",
  "ifs": "native",
  "erp_sources": "https://learn.microsoft.com/en-us/dynamics365/business-central/localfunctionality/spain/spain-local-functionality (VAT SII reporting) https://forms.workday.com/content/dam/web/en-us/documents/other/global-configuration-2023r1-guide-enus.pdf (Workday: SII, 2023R1) https://docs.ifs.com/ifsclouddocs/26r2/CountrySolutions/CountrySolution_pdf/SpainCountrySolution.pdf (IFS: SII reporting)",
  "notes": "Applies to large companies (turnover above €6,010,121.04) and other monthly filers."
 },
 {
  "topic": "vat-reporting",
  "country_code": "MY",
  "country": "Malaysia",
  "report_local": "SST-02",
  "report_en": "Sales and service tax return",
  "frequency": "Every two months (per taxable period); mandatory even if no tax payable",
  "deadline": "Per MySST taxable-period table; exact rule: unverified",
  "channel_format": "MySST portal",
  "source": "https://mysst.customs.gov.my/filing-text-returns/",
  "source_checked": "2026-10-16",
  "evidence": "fetched",
  "status": "verified",
  "netsuite": "unknown",
  "business_central": "unknown",
  "s4hana": "unknown",
  "business_one": "unknown",
  "odoo": "unknown",
  "intacct": "unknown",
  "light": "unknown",
  "lensing": "unknown",
  "unit4": "unknown",
  "workday": "unknown",
  "ifs": "unknown",
  "erp_sources": "",
  "notes": ""
 },
 {
  "topic": "vat-reporting",
  "country_code": "AE",
  "country": "UAE",
  "report_local": "VAT Return (VAT 201)",
  "report_en": "VAT return",
  "frequency": "Per tax period assigned by the FTA",
  "deadline": "28th day of the month following the end of the tax period (next working day if a holiday); payment same deadline",
  "channel_format": "Electronic via EmaraTax",
  "source": "https://tax.gov.ae/en/taxes/Vat/vat.topics/filing.vat.returns.and.making.payments.aspx https://tax.gov.ae/en/faq.aspx?keyword=dashboard",
  "source_checked": "2026-10-16",
  "evidence": "fetched",
  "status": "verified",
  "netsuite": "unknown",
  "business_central": "unknown",
  "s4hana": "unknown",
  "business_one": "unknown",
  "odoo": "unknown",
  "intacct": "unknown",
  "light": "unknown",
  "lensing": "unknown",
  "unit4": "unknown",
  "workday": "unknown",
  "ifs": "unknown",
  "erp_sources": "",
  "notes": ""
 },
 {
  "topic": "vat-reporting",
  "country_code": "SA",
  "country": "Saudi Arabia",
  "report_local": "إقرار ضريبة القيمة المضافة",
  "report_en": "VAT return",
  "frequency": "Monthly if annual supplies exceed SAR 40m; quarterly otherwise",
  "deadline": "End of the month following the period (e.g. March 2026 / Q1 2026 due 30 Apr 2026)",
  "channel_format": "ZATCA website or app",
  "source": "https://zatca.gov.sa/en/MediaCenter/News/Pages/Submit-VAT-Return-for-Mar-2026.aspx",
  "source_checked": "2026-10-16",
  "evidence": "fetched",
  "status": "verified",
  "netsuite": "unknown",
  "business_central": "unknown",
  "s4hana": "unknown",
  "business_one": "unknown",
  "odoo": "unknown",
  "intacct": "unknown",
  "light": "unknown",
  "lensing": "unknown",
  "unit4": "unknown",
  "workday": "unknown",
  "ifs": "unknown",
  "erp_sources": "",
  "notes": ""
 },
 {
  "topic": "vat-reporting",
  "country_code": "RO",
  "country": "Romania",
  "report_local": "Decont de TVA (D300)",
  "report_en": "VAT return",
  "frequency": "Monthly or quarterly (unverified)",
  "deadline": "Unverified",
  "channel_format": "Electronic; form updated by OPANAF 174/2026 from January 2026 periods",
  "source": "https://static.anaf.ro/static/10/Anaf/Declaratii_R/300.html",
  "source_checked": "2026-10-16",
  "evidence": "fetched",
  "status": "unverified",
  "netsuite": "unknown",
  "business_central": "unknown",
  "s4hana": "unknown",
  "business_one": "unknown",
  "odoo": "unknown",
  "intacct": "unknown",
  "light": "unknown",
  "lensing": "unknown",
  "unit4": "unknown",
  "workday": "unknown",
  "ifs": "unknown",
  "erp_sources": "",
  "notes": "Only form version history verified; frequency/deadline not confirmed on a fetched ANAF page."
 },
 {
  "topic": "vat-reporting",
  "country_code": "HU",
  "country": "Hungary",
  "report_local": "’65 áfabevallás",
  "report_en": "VAT return",
  "frequency": "Monthly (net VAT ≥ HUF 1m in reference year), quarterly (default), or annual (small taxpayers)",
  "deadline": "Monthly: 20th of following month; quarterly: 20th of month after quarter; annual: 25 February of following year",
  "channel_format": "Electronic (NAV); channel detail unverified",
  "source": "https://nav.gov.hu/pfile/file?path=%2Fugyfeliranytu%2Fnezzen-utana%2Finf_fuz%2Frejtett%2FInformacios-fuzetek---Aktualis%2F24.-Bevallasi-adofizetesi-informaciok",
  "source_checked": "2026-10-16",
  "evidence": "fetched",
  "status": "verified",
  "netsuite": "unknown",
  "business_central": "unknown",
  "s4hana": "unknown",
  "business_one": "unknown",
  "odoo": "unknown",
  "intacct": "unknown",
  "light": "unknown",
  "lensing": "unknown",
  "unit4": "unknown",
  "workday": "unknown",
  "ifs": "unknown",
  "erp_sources": "",
  "notes": "Frequency is set by data from the second year before the tax year (NAV information booklet, published 26 Jan 2026)."
 },
 {
  "topic": "vat-reporting",
  "country_code": "IT",
  "country": "Italy",
  "report_local": "Comunicazione liquidazioni periodiche IVA (LIPE)",
  "report_en": "Periodic VAT settlement communication",
  "frequency": "Quartevat-reporting",
  "deadline": "IN",
  "channel_format": "India",
  "source": "GSTR-1",
  "source_checked": "Outward supplies statement",
  "evidence": "Monthly, or quarterly under QRMP",
  "status": "Quarterly: 13th of the month after the quarter; monthly deadline: unverified",
  "netsuite": "GST portal",
  "business_central": "https://tutorial.gst.gov.in/offlineutilities/returns/QRMP_Advisory.pdf",
  "s4hana": "2026-10-16",
  "business_one": "fetched",
  "odoo": "verified",
  "intacct": "unknown",
  "light": "unknown",
  "lensing": "unknown",
  "unit4": "unknown",
  "workday": "unknown",
  "ifs": "unknown",
  "erp_sources": "",
  "notes": ""
 },
 {
  "topic": "vat-reporting",
  "country_code": "MX",
  "country": "Mexico",
  "report_local": "Declaración mensual de IVA / DIOT",
  "report_en": "Monthly VAT return / third-party operations return",
  "frequency": "Monthly (unverified)",
  "deadline": "Unverified",
  "channel_format": "SAT portal (unverified)",
  "source": "",
  "source_checked": "2026-10-16",
  "evidence": "",
  "status": "unverified",
  "netsuite": "unknown",
  "business_central": "unknown",
  "s4hana": "unknown",
  "business_one": "unknown",
  "odoo": "unknown",
  "intacct": "unknown",
  "light": "",
  "lensing": "SAT pages blocked automated fetches (403).",
  "unit4": null,
  "workday": null,
  "ifs": null,
  "erp_sources": null,
  "notes": null
 },
 {
  "topic": "saf-t",
  "country_code": "PL",
  "country": "Poland",
  "report_local": "JPK_KR_PD (JPK_PD)",
  "report_en": "SAF-T accounting books for income tax",
  "frequency": "Annual",
  "deadline": "For CIT payers with revenue > €50m and tax groups: first files in 2026 for years starting after 31 Dec 2024 (31 Jul 2026 for calendar years); other monthly JPK_VAT filers from years starting after 31 Dec 2025; all others after 31 Dec 2026",
  "channel_format": "Electronic, XML",
  "source": "https://podatki.gov.pl/podatki-firmowe/jednolity-plik-kontrolny/jpk_pd/jpk_pd https://www.podatki.gov.pl/aktualnosci/31-lipca-2026-r-termin-na-przeslanie-ksiag-rachunkowych-w-formie-pliku-jpk_kr_pd",
  "source_checked": "2026-10-16",
  "evidence": "fetched",
  "status": "verified",
  "netsuite": "unknown",
  "business_central": "unknown",
  "s4hana": "unknown",
  "business_one": "unknown",
  "odoo": "unknown",
  "intacct": "unknown",
  "light": "",
  "lensing": "Poland's VAT SAF-T (JPK_V7M/V7K) is listed under VAT & tax reporting.",
  "unit4": null,
  "workday": null,
  "ifs": null,
  "erp_sources": null,
  "notes": null
 },
 {
  "topic": "saf-t",
  "country_code": "RO",
  "country": "Romania",
  "report_local": "Declarația informativă D406 (SAF-T)",
  "report_en": "Standard audit file for tax",
  "frequency": "Periodic (monthly or quarterly; exact rule unverified); annual 'Active' (assets) section",
  "deadline": "Large taxpayers from 1 Jan 2022, medium from 1 Jan 2023, small from 1 Jan 2025 (6-month grace for first report, 5 months for the second); regular deadline unverified",
  "channel_format": "Electronic XML via ANAF (DUKIntegrator validation)",
  "source": "https://static.anaf.ro/static/3/Anaf/20241118091954_com1030obligativitatedepuneresaftcontribuabilimici.pdf https://www.anaf.ro/anaf/internet/ANAF/despre_anaf/strategii_anaf/proiecte_digitalizare/SAF-T",
  "source_checked": "2026-10-16",
  "evidence": "fetched",
  "status": "verified",
  "netsuite": "unknown",
  "business_central": "unknown",
  "s4hana": "unknown",
  "business_one": "unknown",
  "odoo": "unknown",
  "intacct": "unknown",
  "light": "",
  "lensing": "",
  "unit4": null,
  "workday": null,
  "ifs": null,
  "erp_sources": null,
  "notes": null
 },
 {
  "topic": "saf-t",
  "country_code": "FR",
  "country": "France",
  "report_local": "Fichier des écritures comptables (FEC)",
  "report_en": "Accounting entries file (audit file)",
  "frequency": "On request during a tax audit of computerised accounts",
  "deadline": "On request",
  "channel_format": "Flat file in the format set by LPF art. L47 A-I / BOFiP",
  "source": "https://bofip.impots.gouv.fr/bofip/9028-PGP.html",
  "source_checked": "2026-10-16",
  "evidence": "fetched",
  "status": "verified",
  "netsuite": "unknown",
  "business_central": "native",
  "s4hana": "unknown",
  "business_one": "unknown",
  "odoo": "unknown",
  "intacct": "unknown",
  "light": "https://learn.microsoft.com/en-us/dynamics365/business-central/localfunctionality/france/france-local-functionality (Export General Ledger Entries for Tax Audits)",
  "lensing": "Not a periodic SAF-T filing; France's equivalent audit file.",
  "unit4": null,
  "workday": null,
  "ifs": null,
  "erp_sources": null,
  "notes": null
 },
 {
  "topic": "saf-t",
  "country_code": "DE",
  "country": "Germany",
  "report_local": "Datenzugriff nach § 147 Abs. 6 AO (GoBD)",
  "report_en": "Tax-audit data access",
  "frequency": "On request during a tax audit",
  "deadline": "On request",
  "channel_format": "Machine-readable, machine-evaluable format per the tax authority's specifications",
  "source": "https://www.gesetze-im-internet.de/ao_1977/__147.html",
  "source_checked": "2026-10-16",
  "evidence": "fetched",
  "status": "verified",
  "netsuite": "unknown",
  "business_central": "native",
  "s4hana": "unknown",
  "business_one": "unknown",
  "odoo": "unknown",
  "intacct": "unknown",
  "light": "https://learn.microsoft.com/en-us/dynamics365/business-central/localfunctionality/germany/germany-local-functionality (Export Data for a Digital Audit)",
  "lensing": "Germany has no SAF-T; this is the nearest equivalent.",
  "unit4": null,
  "workday": null,
  "ifs": null,
  "erp_sources": null,
  "notes": null
 },
 {
  "topic": "saf-t",
  "country_code": "AE",
  "country": "UAE",
  "report_local": "FTA Audit File (FAF)",
  "report_en": "Tax audit file",
  "frequency": "On request during an FTA audit",
  "deadline": "On request",
  "channel_format": "CSV with FTA-specified data elements",
  "source": "https://tax.gov.ae/DataFolder/Files/Pdf/requirement-document-for-tax-accounting-software.pdf",
  "source_checked": "2026-10-16",
  "evidence": "fetched",
  "status": "verified",
  "netsuite": "native",
  "business_central": "unknown",
  "s4hana": "unknown",
  "business_one": "unknown",
  "odoo": "unknown",
  "intacct": "unknown",
  "light": "https://docs.oracle.com/en/cloud/saas/netsuite/ns-online-help/section_1539749458.html (United Arab Emirates Tax Audit File)",
  "lensing": "",
  "unit4": null,
  "workday": null,
  "ifs": null,
  "erp_sources": null,
  "notes": null
 },
 {
  "topic": "saf-t",
  "country_code": "MX",
  "country": "Mexico",
  "report_local": "Contabilidad electrónica (catálogo de cuentas, balanza de comprobación)",
  "report_en": "Electronic accounting (chart of accounts, trial balance)",
  "frequency": "Trial balance monthly; chart of accounts with first balance and on change; journals on request",
  "deadline": "Unverified (rule 2.8.1.7 RMF page not fetchable)",
  "channel_format": "XML via Buzón Tributario (CFF art. 28 III–IV)",
  "source": "https://wwwmat.sat.gob.mx/aplicacion/42150/envia-tu-contabilidad-electronica",
  "source_checked": "2026-10-16",
  "evidence": "fetched",
  "status": "verified",
  "netsuite": "unknown",
  "business_central": "native",
  "s4hana": "unknown",
  "business_one": "unknown",
  "odoo": "unknown",
  "intacct": "unknown",
  "light": "https://learn.microsoft.com/en-us/dynamics365/business-central/localfunctionality/mexico/mexico-local-functionality (General Electronic Accounting Regulations in Mexico)",
  "lensing": "",
  "unit4": null,
  "workday": null,
  "ifs": null,
  "erp_sources": null,
  "notes": null
 }
]