Data Changelog

Every verification pass, correction, and schema change to our open datasets — dated, specific, and public. A freshness stamp you can audit beats one you have to trust.

Datasets covered: US state late-payment interest (51 jurisdictions — 51 rows individually re-verified, 51 with verbatim statute quotes) and VAT/GST standard rates (42 jurisdictions, official source per row). Both licensed CC BY 4.0 — downloads and file list at /data/, method at data methodology.

Next scheduled review: January 2027 — Florida's quarterly rate resets on 1 January 2027 (the current label covers Oct–Dec 2026); all variable-rate states are re-checked on their official cycles.

  1. — Late-fee dataset: Delaware, Tennessee and North Dakota figures updated; e-invoicing tracker wording corrected

    • Delaware: the Federal Reserve raised the primary credit (discount) rate to 4.0 percent effective September 17, 2026, so the contract-silent legal rate (discount rate + 5 points, 6 Del. C. § 2301(a), fixed as of when interest is due) is now 9.00% for interest that became due on or after that date; it was 8.75% from December 11, 2025. The row's source link now points to the Federal Reserve announcement, and the statute text was re-read on delcode.delaware.gov.
    • Tennessee: the formula rate was re-read at the Department of Financial Institutions — 11.00%, announced September 29, 2026 (10.85% on September 22, 2026).
    • North Dakota: the floating-cap figure now shows the October 2026 usury rate published by the Department of Financial Institutions, 9.293%. The Department's table lists 9.206% for September 2026; the previous entry showed 9.204%.
    • E-invoicing tracker: research notes that had been published inside some entries were rewritten as plain statements. Dates that have passed without official confirmation (Denmark's expected OIOUBL 3.0 and OIOUBL 2.1 dates, Norway's proposals expected by June 2025) are now labelled as expected dates with no official confirmation found, and the France entries are in the past tense.

  2. — Late-fee dataset refresh: current-period labels re-read, verbatim cap text added, Georgia commercial-account rule, California reclassified

    • Texas: the weekly OCCC ceiling was re-read — 18.00% for the week of Sep 28–Oct 4, 2026. Tennessee: the formula rate was re-read at the Department of Financial Institutions — 10.85%, announced Sep 22, 2026. Florida: the contract-silent rate label now shows 7.87% for Oct–Dec 2026 (the CFO's quarterly rate effective October 1, 2026); the figure was read from the Brevard County Clerk of the Court's copy of the CFO rate table, because the CFO site could not be reached on the day of the check, and that source is named on the pages. These three rows carry lastVerified 2026-09-25.
    • Georgia: the $3,000-or-less band of O.C.G.A. § 7-4-2(a)(2) (16 percent per annum simple interest) and the commercial-account rule of § 7-4-16 (up to 1 1/2 percent per month on the portion due and payable for 30 days or more) are now quoted verbatim from federal court opinions on govinfo.gov. The Georgia calculator gained a commercial-account rule, and the wording 'even without a written rate' was replaced: the statute text does not require a written contract rate, but courts look for the rate to be stated or invoked before trial. The row carries lastVerified 2026-09-25.
    • Missouri: the dated market-rate figure was removed because the Division of Finance page could not be read; the cap is now stated in text only.
    • Verbatim cap text added for Texas, Florida (including the 25% criminal-usury line of § 687.071(2)), Minnesota, Washington, California, New York, the District of Columbia and Maryland.
    • California reclassified from no-cap to conditional: Cal. Const. art. XV, § 1 limits the rate on a 'loan or forbearance'. The bucket split is now 26 no-cap / 12 conditional / 13 hard-cap.
    • California: the rule of Southwest Concrete Products v. Gosh Construction Corp. (1990) 51 Cal.3d 701 is now stated with an official court source: interest on an overdue commercial account was held not subject to the usury law because it is not a loan or forbearance. The row stays in the conditional bucket.
    • Period-by-period math added for Ohio (R.C. 5703.47 rate by calendar year, 2016-2026, from the Ohio Department of Taxation) and Florida (Fla. Stat. § 55.03 rate by quarter, October 2022-December 2026, read from the Brevard County Clerk's copy of the CFO table because the CFO site could not be reached).
    • Cap text quoted verbatim for Massachusetts (M.G.L. c. 271, § 49(a), (d)), Michigan (MCL 438.41, 25% criminal usury), Rhode Island (R.I. Gen. Laws § 6-26-2(e), commercial loans over $1,000,000) and Louisiana (La. R.S. 9:3500(D), 9:3509(A)), each from a federal court opinion published on govinfo.gov.
    • Nevada: the default-rate description now follows NRS 99.040(1): the prime rate at the largest bank in Nevada on the January 1 or July 1 immediately preceding the date of the transaction, plus 2 percent.
    • North Dakota: the floating-cap figure now shows the September 2026 usury rate published by the Department of Financial Institutions, 9.204% (it was 9.154% for August 2026). The row carries lastVerified 2026-09-25.
    • Louisiana: the judicial-interest table for 2016–2026 from the Office of Financial Institutions was added for year-by-year math. Minnesota: the Minn. Stat. § 549.09 rate, which applies in litigation only, was added (2026: 4% for $50,000 or less, 10% above).
    • Virginia: accrual on an open account is now counted from presentation of the invoice.
    • Approximate '~' cap figures (Alaska, North Dakota, New York) were replaced with text or dated figures; New York's written-cap summary now states the 25% criminal-usury line without an approximation sign.

  3. — Full re-verification of all 42 VAT/GST jurisdictions

    • Every row was re-checked against its source on 2026-09-25; 41 rows now carry lastVerified 2026-09-25. Kuwait stays on a secondary source (PwC Worldwide Tax Summaries), because no official Kuwaiti page states the status, and it is labelled as such.
    • Rate corrections: Austria adds the 4.9% rate on selected basic foods in force since 1 July 2026; Romania's transitional 9% housing rate ended on 31 July 2026 (the reduced rate is now 11%).
    • Notes brought up to date: Ireland's 9% for catering, hot take-away food and hairdressing from 1 July 2026; Sweden's 6% food rate from 1 April 2026 to 31 December 2027; Latvia's 12% basic-food rate from 1 July 2026 to 30 June 2027; Switzerland's planned rise corrected to 8.5% (vote on 29 November 2026, not expected before 2028), not 8.8%; Spain's temporary 10% energy rate (22 March to 31 May 2026, fuels to 30 June 2026); Lithuania (books to 5% in 2026); India (40% for tobacco products and 18% for bidis from 1 February 2026); Greece's island rates extended from 1 January 2026.
    • Removed claims that could not be confirmed on an official source: the 0% entries for Belgium, Bulgaria and Cyprus, Belgium's 1 March 2026 hotel/take-away change, Cyprus's end-2026 zero-rate extension, Czech 0% on medicines, Denmark 'highest in the EU', and Kuwait/Qatar '5% expected'.
    • Source links replaced where the old page was blocked, returned 404 or did not state the rate: Belgium (European Commission table), Canada (CRA rate table), Germany (§ 12 UStG), Italy (Agenzia delle Entrate rates page), Japan (National Tax Agency), Latvia (VAT Law on likumi.lv), Malta (VAT Act Cap. 406), Portugal (gov.pt), Saudi Arabia (ZATCA guideline, May 2026), UAE (Ministry of Finance).
    • New optional fields: Canada's provinces (CRA GST/HST and PST table), per-rate 'applies to' detail for Australia, Canada, Croatia, France, Greece, Ireland, Italy and Sweden, and local tax names where the official source uses them.

  4. — Invoice-requirements data published: Canada, Germany and Switzerland, plus UK, EU and Australia checklists

    • New source file of invoice-content requirements, each field cited to the law or tax-authority text and verified on 2026-09-25: Canada (SOR/91-45 s. 3; Excise Tax Act ss. 148, 169(4), 223(2), 232, 286(3), Sch. VI Part V), Germany (§§ 14, 14b, 14c, 19 and 27 Abs. 38 and 40 UStG; §§ 31, 33, 34a UStDV) and Switzerland (Art. 10, 26, 27, 42 and 70 MWSTG; Art. 57 MWSTV; ESTV MWST-Info 16; the QR-bill).
    • Checklist rows for the United Kingdom (VAT Notice 700/21), the EU (Directive 2006/112/EC) and Australia (ATO).
    • It powers three new pages: /resources/guide-to-vat-gst-invoicing/canada/, /germany/ and /switzerland/.

  5. — Payment-terms data published: 12 terms and 25 verbatim legal texts

    • New source file with 12 payment-term rows: Net 10, 14, 15, 28, 30, 45 and 60; Net 10 EOM; 30, 45, 60 and 90 days EOM. Every due date on the pages is computed from the term; none is typed in.
    • 25 legal texts quoted verbatim and checked on the official sources on 2026-09-25: GOV.UK guidance on late commercial payments and on invoicing, Late Payment of Commercial Debts (Interest) Act 1998 s.5A(2); Directive 2011/7/EU Art. 3(3)(b)(i), 3(5), 4(3)(a)(i), 4(6) and 6(1); Regulation 1182/71 Art. 3(3)-(4); 5 CFR 1315.4(f), (g)(1)(iv) and (h) and the Bureau of the Fiscal Service Prompt Payment rates; Cal. Com. Code § 2310(a); Cal. Bus. & Prof. Code §§ 18102(a) and 18107; Cal. Gov. Code § 927.4; Code de commerce art. L441-10; Assemblée nationale written answer no. 63277 (JO 6 October 2015); 12 CFR 1005.10(b) and (d)(1); the Direct Debit Guarantee.
    • It powers 13 new pages: seven Net-term calculators under /tools/payment-due-date-calculator/<term>/ and six EOM pages under /resources/invoice-payment-terms/.

  6. — Rent late-fee data published (Massachusetts, Hawaii, New Mexico)

    • New source file for residential rent late fees, kept separate from the B2B invoice dataset. Each statute was read at the official source on 2026-09-25: Massachusetts (M.G.L. c. 186, § 15B(1)(c): no interest or penalty on late rent until 30 days after it was due; no amount is set), Hawaii (HRS § 521-21(f): a late charge may not exceed 8% of the rent due), New Mexico (NMSA 1978, § 47-8-15(D): up to 5% of the rent for each rental period in default, calculated on rent only, with notice by the end of the next rental period).
    • New Mexico's limit was changed from ten to five percent by Laws 2025, chapter 122, § 6, effective June 20, 2025 (compiler's annotation in the official compilation).
    • It powers three new pages: /resources/massachusetts-rent-late-fee/, /resources/hawaii-rent-late-fee/ and /resources/new-mexico-rent-late-fee/.

  7. — E-invoicing: 2024 page published and verified 2024 items shown on the tracker

    • New page /resources/e-invoicing-mandates/2024/: what took effect, was adopted or was postponed in 2024 in the tracker's jurisdictions, with each item verified on official sources on 2026-09-25.
    • Belgium: Law of 6 February 2024 (Moniteur belge, 20 February 2024), with article 6 as published (including alinéa 2, which made entry into force conditional on an EU art. 395 authorisation and was repealed by article 6 of the Law of 10 February 2026, Moniteur belge 20 February 2026) and its 1 January 2024 / 1 January 2028 income-tax derogations; article 4, 1° (e-invoicing software costs in art. 64ter CIR 92; no rate stated). Belgian B2G e-invoicing applies to contracts published after 1 March 2024, generally EUR 3,000 or more excluding VAT.
    • Poland: Act of 9 May 2024 (Dz. U. 2024 poz. 852), which replaced the original 1 July 2024 KSeF start with 1 February 2026. EU: Council agreement on ViDA, 5 November 2024. France: the original first-phase date of 1 July 2024 (art. 26 LFR 2022) was replaced by art. 91 of loi n° 2023-1322; the DGFiP dates were re-checked and are unchanged. Romania's CNP switch of 16.12.2024 is still worded as scheduled by the Ministry of Finance.
    • The e-invoicing tracker now shows four of these items on their rows: Belgium's Law of 6 February 2024 and its income-tax articles in force from 1 January 2024, Poland's Act of 9 May 2024 and the EU Council's ViDA agreement of 5 November 2024. The CSV/JSON download (34 entries) is unchanged, because these items are not merged into the dataset.

  8. — Post-launch adversarial audit of the 51 per-state calculator pages — presentation corrections

    • A 7-reviewer adversarial audit of the new per-state pages flagged places where a verified figure was shown with the wrong role. No rates changed; the corrections re-label figures using facts already in each verified row.
    • Massachusetts and Connecticut: the headline figures (12% / 10%) are court-awarded rates, not automatic contract-silent defaults — pages now say so and no longer pre-fill the calculator with them. Tennessee: 10% is a statutory ceiling, not an automatic entitlement — same treatment.
    • New Hampshire: headline corrected to the 10% statutory default for business transactions (RSA 336:1, quoted verbatim on the page); the treasurer-set T-bill figure (5.7% for 2026) is now labeled as the litigation (pre-/post-judgment) rate it is.
    • Michigan-class fix: pages for states with no automatic pre-suit rate no longer emit a 'legal default rate' claim in the meta description or structured data.
    • Virginia and Texas: the calculators now honor the statutory accrual start (day 61 / day 30) instead of counting interest from day one.
    • Missouri: the verbatim-quote source link now points to RSMo § 408.035 (the section actually quoted) instead of § 408.020.
    • Demand-letter hand-off: the rate you calculated with now carries into the letter; previously it was discarded in statutory mode.
    • Second pass the same day (11 source-verification reviewers, primary sources fetched): Massachusetts headline moved to the 6% general legal rate of MGL c.107 § 3 (quoted verbatim; the 12% court-added rate in contract actions is now a labeled secondary line). South Dakota reclassified no-cap → conditional: SDCL 54-3-16(3) caps a rate that only appears on a bill, statement, or invoice at 18% — written-agreement rates remain uncapped (bucket split is now 27 no-cap / 11 conditional / 13 hard-cap).
    • Quote upgrades to actual operative text: New Jersey now quotes N.J. Court Rule 4:42-11(a) itself (from the Judiciary's official rule PDF) instead of the administrative rate notice; Tennessee now quotes Tenn. Code Ann. § 47-14-103 instead of a department press release (text via FindLaw's republication, disclosed in the cite, as the official portal is session-gated); West Virginia now quotes the 6% legal-rate sentence of W. Va. Code § 47-6-5 instead of the exemption section, and the 2026 court-set judgment rate (6.25%) now carries its official source.
    • Maine's current-year figure is now stated: 6.51% for 2026 — derived exactly per the statute's formula (1-year Treasury constant maturity, Fed H.15 weekly average for the last full week of 2025: 3.51%, plus 3 points), with the derivation shown on the page.
    • Georgia's written-cap bands corrected to match the quoted statute: $3,000 or less — 16% cap; more than $3,000 and under $250,000 — any written rate in simple-interest terms; $250,000 or more — any rate. Texas's weekly OCCC ceiling now carries an as-of week and a link to the official ceiling page. North Carolina's cap sentence rewritten for clarity against §§ 24-1.1, 24-9.
    • Source-link repairs: Oklahoma constitutional quote now links the Senate's official PDF of art. XIV; Wyoming's quote links the Legislature's section-level statute browser; Mississippi links the Legislature's designated code portal and the cite explains why the 2001 session-law text is quoted; New Hampshire consolidated on the canonical gc.nh.gov host. Each verbatim quote now carries a source-type classification (statute / constitution / court rule / session law), and pages describe the quote accordingly.
    • Rows re-verified against the primary source in this pass carry lastVerified 2026-08-21; rows only re-labeled keep their 2026-08-19 date. Indiana's live legislature site blocks automated access — its quote remains verified against the archived official text (rechecked character-for-character today), noted here for transparency.

  9. — E-invoicing mandates dataset published (34 entries: EU frameworks + country mandates)

    • New dataset: status, scope and phase dates of structured e-invoicing mandates per jurisdiction, plus the EU frameworks (ViDA / Directive (EU) 2025/516, EN 16931 / Directive 2014/55/EU, Peppol) — each entry verified against the official source (EU institutions, national tax authorities, or the standard body) and independently re-checked the same day, with a verbatim quote per entry.
    • Verify-pass corrections applied before publication: Italy's SdI scope corrected to persons resident or established in Italy (merely VAT-identified persons are not in scope, per Agenzia delle Entrate Circolare 26/E/2022).
    • Published as CSV + JSON under /data/ (CC BY 4.0) and as the human-readable tracker at /resources/e-invoicing-mandates/. One US federal-procurement entry that could not be confirmed on an official page ships labeled UNVERIFIED rather than guessed.

  10. — Full row-by-row re-verification of all 51 US jurisdictions (one researcher + one adversarial checker per state, primary sources only)

    • Verbatim statute quotes added to all 51 rows — the operative statutory language, quoted exactly, with an official source link per row.
    • Per-row lastVerified dates published on the page, in the CSV (row_last_verified column) and in the JSON.
    • Corrections from the re-verify: Missouri and New Mexico written-cap regimes reclassified to no-cap (bucket split is now 28 no-cap / 10 conditional / 13 hard-cap); Texas citation corrected to Tex. Fin. Code §§ 302.002, 303.002, 303.009; New Mexico citation/URL updated to NMSA 1978 §§ 56-8-3, 56-8-5, 56-8-9; Wisconsin's max-written analysis rewritten around Wis. Stat. s. 138.05(8)(c).
    • Current-period labels refreshed for the variable-rate states (e.g., Florida 8.06% for Jul–Sep 2026; Michigan 4.959% for Jul–Dec 2026).
    • CSV schema extended with row_last_verified, statute_quote_verbatim, statute_quote_cite and statute_quote_source_url columns.
    • Plain-text ranked mirror (/data/late-fee-ranked-2026.txt) and the /data/ directory index published.

  11. — Data methodology page published

    • /resources/data-methodology/ — source hierarchy (primary law first), two-pass verification, definitions, update policy, limitations, CC BY 4.0 licensing.

  12. — Datasets opened for download (CC BY 4.0)

    • US state late-payment interest published as CSV + JSON under /data/, regenerated from the verified source file at every build so the downloads can never drift from the page.
    • VAT/GST standard rates (42 jurisdictions, official tax-authority source cited per row) published as CSV + JSON.
    • B2B written-contract cap regime (no-cap / conditional / hard-cap) classified per state.

  13. — Initial verification of all 51 US late-fee jurisdictions and 42 VAT/GST jurisdictions

    • Each US state researched and independently re-checked against the controlling statute or the state's official current-rate page.
    • Each VAT/GST standard rate verified against a government source — the national tax authority where it states the figure, otherwise the European Commission's official portal or another official government page named in the row. One row (Kuwait, where no live government page states the status) cites a commercial tax summary and says so in its note.

How to watch this page: the URL is stable — re-fetch https://myinvoicetemplate.com/data/changelog/ (or the machine-readable mirror inside /llms-full.txt) to see whether anything changed since you last cited us. Corrections are welcome via the contact page; confirmed errors are fixed in the source data and logged here, never silently.

Not legal or tax advice. Each dataset's scope and limitations are described on its home page: late fee calculator & state table · VAT calculator & country table.