Sources and methodology

Coverage

29 European countries, researched as of 15 Oct 2026. Markets outside Europe are listed as coming soon.

Status legend

Legend

law
Enacted and in force, or scheduled by enacted law.
draft
Bill or decree published but not adopted.
announced
Government statement without legal text.
proposed
Consultation or inquiry stage.
none
No mandate planned.

Legend

live
A receiving or issuing duty is law and in force.
scheduled
A duty is law, with a date in the future.
proposed
Draft, announced or consulted; not yet law.
no mandate
No B2B mandate found or planned.

From research to page

Desk research is logged with sources and dates. Each fact is copied into a structured country file with its legal status and source. The file is validated automatically; the build stops if a fact has no source. Pages are generated from these files, and every change is logged in the changelog.

How we verify

Official text first: legislator, tax authority, standards body, EU institution or national Peppol Authority. Where the official text could not be read, we need two independent secondary sources. Each source carries the day we read it. Countries with live or scheduled mandates are re-checked every 90 days, the others every 180 days, and every country in the week before one of its deadlines.

Official and secondary sources

“Official” marks legislators, tax authorities, standards bodies, EU institutions and national Peppol Authorities. Everything else is “secondary”: advisers, software vendors, trade press. We keep secondary sources because they are often faster; a fact that rests only on secondary sources is re-checked at the next review.

Known limits

EUR-Lex and some official portals were unreachable or unreadable on the research day; several official sources are recorded by domain only. Those facts carry an unverified label.

Report an error

Write to brightnext.uk@gmail.com with the page address and the source that shows the correct fact. We answer within five working days (target) and log corrections in the changelog.

brightnext.uk@gmail.com

All sources by country

Austria (3 sources)
Belgium (12 sources)
Bulgaria (4 sources)
Croatia (4 sources)
Czech Republic (4 sources)
Denmark (5 sources)
Estonia (4 sources)
Finland (4 sources)
France (10 sources)
Germany (17 sources)
Greece (4 sources)
Hungary (4 sources)
Iceland (3 sources)
Ireland (5 sources)
Italy (7 sources)
Latvia (4 sources)
Lithuania (3 sources)
Luxembourg (4 sources)
Netherlands (6 sources)
Norway (4 sources)
Poland (7 sources)
Portugal (7 sources)
Romania (6 sources)
Slovakia (5 sources)
Slovenia (4 sources)
Spain (8 sources)
Sweden (4 sources)
Switzerland (3 sources)
United Kingdom (4 sources)

Research documents and other sources