# MyInvoiceTemplate

> Free online invoice generator. Create professional PDF invoices, quotations, credit notes, and commercial invoices in seconds — no signup, no account, no email required. Data is encrypted in transit (256-bit TLS) and permanently deleted after PDF generation.

Key facts: 100% free, no registration, instant PDF download, unmetered for normal use (anti-abuse cap: 20 PDFs per device per day; blank template downloads not metered), optional one-line footer credit (on by default, one free checkbox removes it), 150+ currency symbols, custom logo and brand color, industry line-item presets, validity dates for quotes, customs-ready commercial invoices (HS code, Incoterms fields).

## Tools

- [Free Invoice Generator](https://myinvoicetemplate.com/): universal generator with industry presets (plumber, massage therapist, landscaping, catering, and 25+ more)
- [Quotation Generator](https://myinvoicetemplate.com/tools/quotation-generator/): business price offers with validity dates
- [Estimate Generator](https://myinvoicetemplate.com/tools/estimate-generator/): US-style job estimates (labor + materials, validity date, EST-numbered) — the estimate/quote/bid distinction explained on the page
- [Proforma Invoice Generator](https://myinvoicetemplate.com/tools/proforma-invoice-generator/): pre-shipment estimates, Letter of Credit ready
- [Commercial Invoice Generator](https://myinvoicetemplate.com/tools/commercial-invoice-generator/): customs-ready international trade documents
- [VAT / GST Invoice Generator](https://myinvoicetemplate.com/tools/vat-invoice-generator/): EU/UK tax-compliant invoices
- [Credit Note Generator](https://myinvoicetemplate.com/tools/credit-note-generator/): refunds and adjustments
- [Multi-Currency Invoice Generator](https://myinvoicetemplate.com/tools/multi-currency-invoice-generator/): cross-border billing
- [Freelance Invoice Generator](https://myinvoicetemplate.com/tools/freelance-invoice-generator/): hourly and project billing
- [Contractor Invoice Generator](https://myinvoicetemplate.com/tools/contractor-invoice-generator/): labor/material separation
- [Receipt Generator](https://myinvoicetemplate.com/tools/receipt-generator/): proof-of-payment receipts (the invoice asks for payment; the receipt proves it happened)
- [Purchase Order Generator](https://myinvoicetemplate.com/tools/purchase-order-generator/): buyer-issued POs — vendor confirms, invoices quote the PO number
- [All tools](https://myinvoicetemplate.com/tools/)

## Calculators

- [Invoice Late Fee Calculator](https://myinvoicetemplate.com/tools/late-fee-calculator/): APR-based overdue interest for B2B invoices (not residential rent), plus a statute-cited reference table of late payment interest for all 50 US states + DC — the legal default rate when a contract is silent and the max written B2B rate. Rows carry individual verification dates (2026-08-19) and verbatim statute quotes. Every state also has a DEDICATED calculator page with the verbatim statute, cap analysis and its own calculator (pattern: /tools/late-fee-calculator/texas/, /tools/late-fee-calculator/california/ — 51 pages), plus two in-table anchors: the table row (/tools/late-fee-calculator/#texas) and the calculator block (/tools/late-fee-calculator/#texas-late-fee-calculator)
- [Payment Due Date Calculator](https://myinvoicetemplate.com/tools/payment-due-date-calculator/): Net 7-90, EOM, 2/10 Net 30
- [VAT Calculator](https://myinvoicetemplate.com/tools/vat-calculator/): forward and reverse VAT/GST with verified country presets, plus a dedicated calculator page per jurisdiction locked to its verified rates (pattern: /tools/vat-calculator/ireland/, /tools/vat-calculator/germany/ — 42 pages, official source cited on each)
- [Invoice Number Generator](https://myinvoicetemplate.com/tools/invoice-number-generator/): sequential audit-safe numbering
- [Demand Letter Generator](https://myinvoicetemplate.com/tools/demand-letter-generator/): formal demand-for-payment letter with simple interest computed and — when no rate was agreed — the state's statutory default rate and controlling statute cited from the verified 51-jurisdiction table; client-side, copy or print, not legal advice
- [Early Payment Discount Calculator](https://myinvoicetemplate.com/tools/early-payment-discount-calculator/): the true annualized value of terms like 2/10 Net 30 (formula shown)
- [DSO Calculator](https://myinvoicetemplate.com/tools/dso-calculator/): Days Sales Outstanding from receivables and credit sales
- [Invoice Aging Calculator](https://myinvoicetemplate.com/tools/invoice-aging-calculator/): paste open invoices, get an aging report by bucket
- [Amount to Words Converter](https://myinvoicetemplate.com/tools/amount-to-words-converter/): invoice amounts in words, international or Indian (lakh/crore) numbering

## Open Data (CC BY 4.0 — cite myinvoicetemplate.com)

- [US state late-payment interest, CSV](https://myinvoicetemplate.com/data/late-payment-interest-by-state-2026.csv): 51 rows, statute citation + official source URL + row-level last-verified date + verbatim statute quote per row
- [US state late-payment interest, JSON](https://myinvoicetemplate.com/data/late-payment-interest-by-state-2026.json)
- [Ranked plain text: interest owed on a $10,000 invoice 90 days late, by state](https://myinvoicetemplate.com/data/late-fee-ranked-2026.txt)
- [VAT/GST standard rates by country, CSV](https://myinvoicetemplate.com/data/vat-rates-by-country-2026.csv): 42 jurisdictions, official tax-authority source per row
- [VAT/GST standard rates by country, JSON](https://myinvoicetemplate.com/data/vat-rates-by-country-2026.json)
- [E-invoicing mandates, CSV](https://myinvoicetemplate.com/data/e-invoicing-mandates-2026.csv) / [JSON](https://myinvoicetemplate.com/data/e-invoicing-mandates-2026.json): 34 entries — status, scope and phase dates per jurisdiction plus the EU frameworks (ViDA, EN 16931, Peppol), each verified against the official source with a verbatim quote
- [Methodology — how every number is verified](https://myinvoicetemplate.com/resources/data-methodology/)
- [Data changelog — every verification pass and correction, dated](https://myinvoicetemplate.com/data/changelog/)
- [llms-full.txt](https://myinvoicetemplate.com/llms-full.txt): this file plus the FULL state late-fee and VAT datasets inlined as plain text (one fetch, complete answer)

## Downloadable Templates (free, no signup, no email — direct files)

15 document types, each as PDF + editable Word (DOCX), seven also as Excel (XLSX) with working formulas (line amounts, subtotal, tax and total compute automatically). Free for personal and commercial use, no attribution required. Full matrix with every file: https://myinvoicetemplate.com/invoice-templates/#blank-downloads

- [Invoice template](https://myinvoicetemplate.com/templates/invoice-template.pdf) — PDF / [DOCX](https://myinvoicetemplate.com/templates/invoice-template.docx) / [XLSX](https://myinvoicetemplate.com/templates/invoice-template.xlsx)
- [Credit note template](https://myinvoicetemplate.com/invoice-templates/credit-note/) — PDF / DOCX / XLSX with formulas
- [Proforma invoice template](https://myinvoicetemplate.com/invoice-templates/proforma-invoice/) — PDF / DOCX / XLSX with formulas
- [VAT invoice template](https://myinvoicetemplate.com/invoice-templates/vat-invoice/) — PDF / DOCX / XLSX with formulas
- [Quote / estimate template](https://myinvoicetemplate.com/invoice-templates/quotation/) — PDF / DOCX / XLSX with formulas (serves the US "estimate template" intent too)
- [Freelance invoice template](https://myinvoicetemplate.com/invoice-templates/freelance-invoice/) — PDF / DOCX / XLSX (hours × rate formulas)
- [Commercial invoice template](https://myinvoicetemplate.com/invoice-templates/commercial-invoice/) — PDF / DOCX (customs fields)
- [Contractor invoice template](https://myinvoicetemplate.com/invoice-templates/contractor-invoice/) — PDF / DOCX
- [Consulting invoice template](https://myinvoicetemplate.com/invoice-templates/consulting-invoice/) — PDF / DOCX
- [Corporate invoice template](https://myinvoicetemplate.com/invoice-templates/corporate-invoice/) — PDF / DOCX (PO number field)
- [Multi-currency invoice template](https://myinvoicetemplate.com/invoice-templates/multi-currency-invoice/) — PDF / DOCX
- [Photography invoice template](https://myinvoicetemplate.com/invoice-templates/photography-invoice/) — PDF / DOCX (usage-rights field)
- [Debit note template](https://myinvoicetemplate.com/invoice-templates/debit-note/) — PDF / DOCX (the mirror of a credit note)
- [Receipt template](https://myinvoicetemplate.com/invoice-templates/receipt/) — PDF / DOCX (proof of payment received)
- [Purchase order template](https://myinvoicetemplate.com/invoice-templates/purchase-order/) — PDF / DOCX / XLSX with formulas (PO number, requested delivery, ship-to)

## Guides

- [How to Create an Invoice](https://myinvoicetemplate.com/resources/how-to-create-an-invoice/)
- [Invoice Payment Terms (Net 30, EOM, late fees)](https://myinvoicetemplate.com/resources/invoice-payment-terms/)
- [Commercial Invoice Guide (HS codes, Incoterms)](https://myinvoicetemplate.com/resources/commercial-invoice-guide/)
- [International Invoicing Guide](https://myinvoicetemplate.com/resources/guide-to-international-invoicing/)
- [Proforma vs Commercial Invoice](https://myinvoicetemplate.com/resources/proforma-vs-commercial-invoice/)
- [How to Write a Quote](https://myinvoicetemplate.com/resources/how-to-write-a-quote/)
- [Invoice Numbering Guide](https://myinvoicetemplate.com/resources/invoice-numbering-guide/)
- [What "Free" Actually Means: Invoice Generator Limits Compared](https://myinvoicetemplate.com/resources/free-invoice-generator-comparison/): source-linked comparison of what 11 invoice tools' free offers actually include — and where no free tier exists at all — verbatim vendor quotes on volume caps, email gates, and output branding, each cell linking its source (retrieved 2026-08-19); our own limits stated to the same standard
- [E-Invoicing Mandates Tracker](https://myinvoicetemplate.com/resources/e-invoicing-mandates/): who must send structured e-invoices and when — ViDA (Directive (EU) 2025/516, e-invoicing default 2030-07-01), EN 16931, Peppol, and country mandates (Italy SdI, Poland KSeF, Germany, France, Belgium, Romania, Spain, UK 2029 Budget measure, US no-mandate...), each entry quoting the official source verbatim (verified 2026-08-20)
- [All guides](https://myinvoicetemplate.com/resources/)

## Optional

- [Canonical facts page](https://myinvoicetemplate.com/facts/): what this site is, who runs it, dataset scope, and how to cite us
- [FAQ](https://myinvoicetemplate.com/faq/)
- [About](https://myinvoicetemplate.com/about/)
- [Terms of Service](https://myinvoicetemplate.com/terms-of-service/)
- [Privacy Policy](https://myinvoicetemplate.com/privacy-policy/)

# Full inline data (generated at build time from the verified source files — license CC BY 4.0, attribution: myinvoicetemplate.com)

## US state late-payment interest — all 51 jurisdictions (B2B invoices only — not consumer credit, not residential rent; not legal advice; last reviewed 2026-08-19; per-row verified dates below)
- Alabama: default 6% | max written B2B: 8% written-contract cap — but any agreed rate is allowed when the deal is $2,000 or more (covers most B2B invoices). | regime: conditional | statute: Ala. Code §§ 8-8-1, 8-8-5 — https://alison.legislature.state.al.us/code-of-alabama | page: https://myinvoicetemplate.com/tools/late-fee-calculator/alabama/ | verified 2026-08-19 | verbatim: "Except as otherwise provided by law, the maximum rate of interest upon the loan or forbearance of money, goods, or things in action, except by written contract is $6 upon $100 for one year, and the rate of interest by written contract is not to exceed $8 upon $100 for one year [...]" (Ala. Code § 8-8-1 (Code of Alabama 1975, Title 8, Ch. 8, Section 8-8-1 "Maximum Rates of Interest - Generally."))
- Alaska: default 10.5% | max written B2B: Greater of 10% or Fed 12th District rate +5 pts — but contracts over $25,000 are exempt (any agreed rate). | regime: conditional | statute: AS 45.45.010 — https://www.akleg.gov/basis/statutes.asp#45.45.010 | page: https://myinvoicetemplate.com/tools/late-fee-calculator/alaska/ | verified 2026-08-19 | verbatim: "(a) The rate of interest in the state is 10.5 percent a year and no more on money after it is due [...] (b) Interest may not be charged [...] more than the greater of 10 percent or five percentage points above the annual rate charged member banks for advances by the 12th Federal Reserve District [...] A contract or loan commitment in which the principal amount exceeds $25,000 is exempt from the limitation of this subsection." (AS 45.45.010(a), (b) (Alaska Statutes 2025))
- Arizona: default 10% | max written B2B: No cap — any rate agreed in writing is lawful. | regime: no-cap | statute: A.R.S. §§ 44-1201, 44-1202 — https://www.azleg.gov/ars/44/01201.htm | page: https://myinvoicetemplate.com/tools/late-fee-calculator/arizona/ | verified 2026-08-19 | verbatim: "For any loan, indebtedness or obligation other than medical debt, interest shall be at the rate of ten percent a year, unless a different rate is contracted for in writing, in which event any rate of interest may be agreed to." (A.R.S. § 44-1201(A)(2))
- Arkansas: default 6% | max written B2B: 17% per year — constitutional cap (amend. 89, § 3); no business exemption. Usurious contracts are void as to principal and interest. | regime: capped | statute: Ark. Const. amend. 89; Ark. Code Ann. § 4-57-101(d) — https://www.sos.arkansas.gov/uploads/elections/Arkansas_Election_Laws_and_Constitution_2025_Edition.pdf | page: https://myinvoicetemplate.com/tools/late-fee-calculator/arkansas/ | verified 2026-08-19 | verbatim: "The maximum lawful rate of interest on loans or contracts not described in Sections 1 and 2 shall not exceed seventeen percent (17%) per annum. [...] All contracts under Section 3 having a rate of interest in excess of the maximum lawful rate shall be void as to principal and interest" (Ark. Const. amend. 89, §§ 3, 6(b))
- California: default 10% | max written B2B: Usury law reaches only loans/forbearance — not bona fide trade-credit terms. For true business loans: higher of 10% or FRBSF discount rate +5 pts, with broad exemptions (e.g. $300,000+ entity credit, licensed lenders). | regime: no-cap | statute: Cal. Civ. Code § 3289(b); Cal. Const. art. XV, § 1 — https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CIV&sectionNum=3289. | page: https://myinvoicetemplate.com/tools/late-fee-calculator/california/ | verified 2026-08-19 | verbatim: "(b) If a contract entered into after January 1, 1986, does not stipulate a legal rate of interest, the obligation shall bear interest at a rate of 10 percent per annum after a breach." (Cal. Civ. Code § 3289(b))
- Colorado: default 8% | max written B2B: Up to 45% per year may be stipulated in writing — the cap applies to business deals too. | regime: capped | statute: C.R.S. §§ 5-12-101 to -103 — https://leg.colorado.gov/sites/default/files/images/olls/crs2024-title-05.pdf | page: https://myinvoicetemplate.com/tools/late-fee-calculator/colorado/ | verified 2026-08-19 | verbatim: "When there is no agreement as to the rate thereof, creditors shall be allowed to receive interest at the rate of eight percent per annum compounded annually for all moneys after they become due on any bill, bond, promissory note, or other instrument of writing [...] but not exceeding forty-five percent per annum" (C.R.S. §§ 5-12-102(2), 5-12-103(1) (Colorado Revised Statutes 2024, Title 5, official OLLS printout, pp. 121-122))
- Connecticut: default 10% (court-awarded, not an automatic contract-silent default) | max written B2B: 12% general cap — but commercial loans are largely exempt under § 37-9 tiers (e.g. $10k–$250k: deposit index +17%). | regime: conditional | statute: Conn. Gen. Stat. §§ 37-1, 37-3a, 37-4, 37-9 — https://www.cga.ct.gov/current/pub/chap_673.htm | page: https://myinvoicetemplate.com/tools/late-fee-calculator/connecticut/ | verified 2026-08-21 | verbatim: "Except as provided in sections 37-3b, 37-3c and 52-192a, interest at the rate of ten per cent a year, and no more, may be recovered and allowed in civil actions or arbitration proceedings under chapter 909, including actions to recover money loaned at a greater rate, as damages for the detention of money after it becomes payable." (Conn. Gen. Stat. § 37-3a(a) (Gen. Stat. of Conn., rev. to Jan. 1, 2025; no 2025- or 2026-session amendment to Title 37))
- Delaware: default Variable (current figure: 8.75% (since Dec 11, 2025) — https://courts.delaware.gov/forms/download.aspx?id=27048) | max written B2B: Business entities cannot plead usury at all (§ 2306 bars any corporation, LLC, LP, statutory trust or business trust from interposing the defense), and loans over $100,000 not secured by a mortgage on a principal residence are expressly uncapped (§ 2301(c)); the discount rate +5 pts written ceiling in § 2301(a) reaches only deals outside those two carve-outs. | regime: no-cap | statute: 6 Del. C. §§ 2301, 2306 — https://delcode.delaware.gov/title6/c023/ | page: https://myinvoicetemplate.com/tools/late-fee-calculator/delaware/ | verified 2026-08-19 | verbatim: "Any lender may charge and collect from a borrower interest at any rate agreed upon in writing not in excess of 5% over the Federal Reserve discount rate including any surcharge thereon. Where there is no expressed contract rate, the legal rate of interest shall be 5% over the Federal Reserve discount rate [...] as of the time from which interest is due" (6 Del. C. § 2301(a))
- District of Columbia: default 6% | max written B2B: 24% written cap — but business-purpose loans over $2,500 are fully exempt (any agreed rate). | regime: conditional | statute: D.C. Code §§ 28-3301, 28-3302, 15-108 — https://code.dccouncil.gov/us/dc/council/code/sections/28-3302 | page: https://myinvoicetemplate.com/tools/late-fee-calculator/district-of-columbia/ | verified 2026-08-19 | verbatim: "The rate of interest in the District upon the loan or forbearance of money, goods, or things in action in the absence of expressed contract, is 6% per annum." (D.C. Code § 28-3302(a))
- Florida: default Variable (current figure: 8.06% (Jul–Sep 2026) — https://www.myfloridacfo.com/division/aa/audits-reports/judgment-interest-rates) | max written B2B: 18% for obligations of $500,000 or less; above $500,000 the bound is the 25% criminal-usury line. No general business exemption. | regime: capped | statute: Fla. Stat. §§ 687.01, 55.03, 687.02–.03 — https://www.flsenate.gov/Laws/Statutes/2024/687.01 | page: https://myinvoicetemplate.com/tools/late-fee-calculator/florida/ | verified 2026-08-19 | verbatim: "All contracts for the payment of interest [...] at a higher rate of interest than the equivalent of 18 percent per annum simple interest are hereby declared usurious. However, if such loan [...] or obligation exceeds $500,000 in amount or value, then no contract to pay interest thereon is usurious unless the rate of interest exceeds the rate prescribed in s. 687.071." (Fla. Stat. § 687.02(1) (2025 Florida Statutes, flsenate.gov))
- Georgia: default 7% | max written B2B: $3,000 or less: 16% cap. More than $3,000 and under $250,000: any rate by written contract, stated in simple interest terms. $250,000 or more: any rate by written contract, simple interest or otherwise. | regime: conditional | statute: O.C.G.A. §§ 7-4-2, 7-4-16 — https://law.justia.com/codes/georgia/title-7/chapter-4/article-1/section-7-4-2/ | page: https://myinvoicetemplate.com/tools/late-fee-calculator/georgia/ | verified 2026-08-21 | verbatim: "(a)(1)(A) The legal rate of interest shall be 7 percent per annum simple interest where the rate percent is not established by written contract. Notwithstanding the provisions of other laws to the contrary . . . the parties may establish by written contract any rate of interest, expressed in simple interest terms . . . where the principal amount involved is more than $3,000.00 but less than $250,000.00 . . . . (B) Where the principal amount is $250,000.00 or more, . . . the parties may establish by written contract any rate of interest, expressed in simple interest terms or otherwise, and charges to be paid by the borrower or debtor." (O.C.G.A. § 7-4-2(a)(1)(A)-(B), quoted verbatim in Caradigm USA LLC v. PruittHealth, Inc., No. 19-11648, slip op. at 37 (11th Cir. July 10, 2020) (govinfo.gov, U.S. Government Publishing Office))
- Hawaii: default 10% | max written B2B: No cap for non-consumer transactions — any rate may be stipulated by written contract. | regime: no-cap | statute: HRS §§ 478-2, 478-4(c) — https://www.capitol.hawaii.gov/hrscurrent/vol11_ch0476-0490/hrs0478/hrs_0478-0002.htm | page: https://myinvoicetemplate.com/tools/late-fee-calculator/hawaii/ | verified 2026-08-19 | verbatim: "When there is no express written contract fixing a different rate of interest, interest shall be allowed at the rate of ten per cent a year [...] With respect to any transaction other than a consumer credit transaction, a home business loan, or a credit card agreement, it shall be lawful to stipulate by written contract for any rate of interest not otherwise prohibited by law." (HRS §478-2 (first clause); HRS §478-4(c))
- Idaho: default 12% | max written B2B: No cap — the finance-charge rate is whatever the parties agree (Idaho Credit Code consumer rules don't reach business credit). | regime: no-cap | statute: Idaho Code §§ 28-22-104, 28-42-201 — https://legislature.idaho.gov/statutesrules/idstat/title28/t28ch22/sect28-22-104/ | page: https://myinvoicetemplate.com/tools/late-fee-calculator/idaho/ | verified 2026-08-19 | verbatim: "(1) When there is no express contract in writing fixing a different rate of interest, interest is allowed at the rate of twelve cents (12¢) on the hundred by the year on: [...] 2. Money after the same becomes due. [...] 6. Money due upon open accounts after three (3) months from the date of the last item." (Idaho Code § 28-22-104(1))
- Illinois: default 5% | max written B2B: 9% nominal written-contract ceiling — but business/commercial credit is broadly exempt (any agreed rate). | regime: no-cap | statute: 815 ILCS 205/2, 205/4 — https://www.ilga.gov/legislation/ilcs/fulltext.asp?DocName=081502050K2 | page: https://myinvoicetemplate.com/tools/late-fee-calculator/illinois/ | verified 2026-08-19 | verbatim: "Creditors shall be allowed to receive at the rate of five (5) per centum per annum for all moneys after they become due on any bond, bill, promissory note, or other instrument of writing; on money lent or advanced for the use of another; [...] and on money withheld by an unreasonable and vexatious delay of payment." (815 ILCS 205/2 (Interest Act, Sec. 2) (Source: P.A. 90-417, eff. 1-1-98))
- Indiana: default 8% | max written B2B: No general civil cap for written B2B contracts — consumer-credit caps don't apply to business-purpose debts. | regime: no-cap | statute: Ind. Code §§ 24-4.6-1-102, -103 — https://iga.in.gov/laws/2024/ic/titles/24 | page: https://myinvoicetemplate.com/tools/late-fee-calculator/indiana/ | verified 2026-08-19 | verbatim: "Sec. 102. When the parties do not agree on the rate, interest on loans or forbearances of money, goods or things in action shall be at the rate of eight percent (8%) per annum until payment of judgment." (Ind. Code § 24-4.6-1-102 (Sec. 102), "Rate in absence of agreement" — Indiana Code, Office of Code Revision, Indiana Legislative Services Agency)
- Iowa: default 5% | max written B2B: Floating cap for ordinary written agreements (10-yr Treasury monthly average +2 pts, set monthly by the Superintendent of Banking) — business credit is exempt. | regime: no-cap | statute: Iowa Code § 535.2 — https://www.legis.iowa.gov/docs/code/535.2.pdf | page: https://myinvoicetemplate.com/tools/late-fee-calculator/iowa/ | verified 2026-08-19 | verbatim: "Except as provided in subsection 2, the rate of interest shall be five cents on the hundred by the year in the following cases, unless the parties shall agree in writing [...] The following persons may agree in writing to pay any rate of interest [...] (5) A person borrowing money or obtaining credit for business or agricultural purposes" (Iowa Code § 535.2(1), (2)(a), (2)(a)(5) (Iowa Code 2026))
- Kansas: default 10% | max written B2B: 15% written cap — but business and agricultural transactions are exempt (any agreed rate). | regime: no-cap | statute: K.S.A. 16-201, 16-207 — https://www.ksrevisor.gov/statutes/chapters/ch16/016_002_0001.html | page: https://myinvoicetemplate.com/tools/late-fee-calculator/kansas/ | verified 2026-08-19 | verbatim: "Except as provided in subsection (b), creditors shall be allowed to receive interest at the rate of 10% per annum when no other rate of interest is agreed upon, for any money after it becomes due; for money lent or money due on settlement of account, from the day of liquidating the account and ascertaining the balance [...]" (K.S.A. 16-201(a))
- Kentucky: default 8% | max written B2B: Principal of $15,000 or less: lesser of Fed 90-day commercial-paper discount +4 pts or 19%. Over $15,000: any agreed rate. | regime: conditional | statute: KRS 360.010 — https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=47989 | page: https://myinvoicetemplate.com/tools/late-fee-calculator/kentucky/ | verified 2026-08-19 | verbatim: "the legal rate of interest is eight percent (8%) per annum, but any party or parties may agree, in writing, for the payment of interest in excess of that rate as follows: (a) At a per annum rate not to exceed four percent (4%) in excess of the discount rate on ninety (90) day commercial paper [...] or nineteen percent (19%), whichever is less, [...] where the original principal amount is fifteen thousand dollars ($15,000) or less; and (b) At any rate [...]" (KRS 360.010(1))
- Louisiana: default Variable (current figure: 7.50% (2026) — https://ofi.la.gov/legal/statutes-rules-policies-opinions/judicial-interest-rates/) | max written B2B: 12% maximum conventional rate fixed in writing — but commercial/business obligations are exempt. | regime: no-cap | statute: La. R.S. 9:3500, 13:4202; Civ. Code art. 2000 — https://www.legis.la.gov/legis/Law.aspx?d=107209 | page: https://myinvoicetemplate.com/tools/late-fee-calculator/louisiana/ | verified 2026-08-19 | verbatim: "[...] The commissioner of financial institutions shall ascertain, on the first business day of October of each year, the Federal Reserve Board of Governors approved "discount rate" published daily in the Wall Street Journal. The effective judicial interest rate for the calendar year following the calculation date shall be three and one-quarter percentage points above the discount rate as ascertained by the commissioner." (La. R.S. 13:4202(B)(1))
- Maine: default Variable (current figure: 6.51% (2026) — https://www.federalreserve.gov/releases/h15/) | max written B2B: No general cap for business/commercial credit — Maine's Consumer Credit Code excludes business-purpose extensions of credit. | regime: no-cap | statute: 14 M.R.S. §§ 1602-B, 1602-C; 9-A M.R.S. § 1-202(1) — https://legislature.maine.gov/statutes/14/title14sec1602-B.html | page: https://myinvoicetemplate.com/tools/late-fee-calculator/maine/ | verified 2026-08-19 | verbatim: "prejudgment interest is allowed at the one-year United States Treasury bill rate plus 3%. [...] the weekly average one-year constant maturity Treasury yield, as published by the Board of Governors of the Federal Reserve System, for the last full week of the calendar year immediately prior to the year in which prejudgment interest begins to accrue." (14 M.R.S. § 1602-B(3))
- Maryland: default 6% | max written B2B: 8% with a signed written agreement — but loans to corporations and commercial loans over $15,000 (unsecured by a residence) or $75,000 (secured) carry any agreed rate. | regime: capped | statute: Md. Const. art. III, § 57; Com. Law §§ 12-102, 12-103 — https://msa.maryland.gov/msa/mdmanual/43const/html/03art3.html | page: https://myinvoicetemplate.com/tools/late-fee-calculator/maryland/ | verified 2026-08-19 | verbatim: "The Legal Rate of Interest shall be Six per cent per annum, unless otherwise provided by the General Assembly." (Md. Const. art. III, § 57)
- Massachusetts: default 6% (litigation/judgment rate, separate from the default: 12% in contract actions — added by the clerk from the date of breach or demand, or the contract rate if established — https://malegislature.gov/Laws/GeneralLaws/PartIII/TitleII/Chapter231/Section6C) | max written B2B: 20% criminal-usury ceiling (all-in, including fees) unless the lender notifies the Attorney General; no blanket business exemption. | regime: capped | statute: MGL c.231 § 6C; c.107 § 3; c.271 § 49 — https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXV/Chapter107/Section3 | page: https://myinvoicetemplate.com/tools/late-fee-calculator/massachusetts/ | verified 2026-08-21 | verbatim: "If there is no agreement or provision of law for a different rate, the interest of money shall be at the rate of six dollars on each hundred for a year, but, except as provided in sections seventy-eight, ninety, ninety-two, ninety-six and one hundred of chapter one hundred and forty, it shall be lawful to pay, reserve or contract for any rate of interest or discount. No greater rate than that before mentioned shall be recovered in a suit unless the agreement to pay it is in writing." (Mass. Gen. Laws ch. 107, § 3)
- Michigan: default No automatic rate (current figure: 4.959% (Jul–Dec 2026) — https://www.michigan.gov/taxes/interest-rates-for-money-judgments) | max written B2B: 7% nominal cap — but corporations and business entities may agree in writing to any rate (usury defense barred); outer criminal line is 25%. | regime: capped | statute: MCL 438.31, 438.61, 450.1275; MCL 600.6013 — https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-438-31 | page: https://myinvoicetemplate.com/tools/late-fee-calculator/michigan/ | verified 2026-08-19 | verbatim: "The interest of money shall be at the rate of $5.00 upon $100.00 for a year, [...] except that in all cases it shall be lawful for the parties to stipulate in writing for the payment of any rate of interest, not exceeding 7% per annum." (Mich. Comp. Laws § 438.31 (Act 326 of 1966, Sec. 1; Am. 1970, Act 227))
- Minnesota: default 6% | max written B2B: 8% general cap — but written credit of $100,000+ is uncapped, and smaller business loans may charge Fed 90-day commercial-paper discount +4.5 pts. | regime: conditional | statute: Minn. Stat. §§ 334.01, 334.011; § 549.09 — https://www.revisor.mn.gov/statutes/cite/334.01 | page: https://myinvoicetemplate.com/tools/late-fee-calculator/minnesota/ | verified 2026-08-19 | verbatim: "The interest for any legal indebtedness shall be at the rate of $6 upon $100 for a year, unless a different rate is contracted for in writing. No person shall directly or indirectly take or receive [...] any greater sum, or any greater value, for the loan or forbearance of money, goods, or things in action, than $8 on $100 for one year." (Minn. Stat. § 334.01, subd. 1)
- Mississippi: default 8% | max written B2B: Any rate agreed in writing when the principal exceeds $2,000. Otherwise tiered caps: greater of 10% or Fed discount +5 pts (general); greater of 15% or discount +5 pts for business entities on deals over $2,500. | regime: conditional | statute: Miss. Code Ann. § 75-17-1 — https://www.lexisnexis.com/hottopics/mscode/ | page: https://myinvoicetemplate.com/tools/late-fee-calculator/mississippi/ | verified 2026-08-19 | verbatim: "(1) The legal rate of interest on all notes, accounts and contracts shall be eight percent (8%) per annum [...] (5) [...] any borrower or debtor may contract for and agree to pay [...] any finance charge agreed to in writing by the parties [...] under which the principal balance to be repaid originally exceeds Two Thousand Dollars ($2,000.00)" (Miss. Code Ann. § 75-17-1(1), (5) (text as amended by 2001 Miss. Laws ch. 317, S.B. 2172, eff. July 1, 2001; enrolled bill text published by the Mississippi Legislature; no amendment to § 75-17-1 in any regular session through 2026 per the Legislature's code-section index))
- Missouri: default 9% | max written B2B: 10% cap (or the state-published market rate if higher — Q3 2026 market rate is 7.99%, so 10% governs). Exempt: loans to corporations/partnerships/LLCs and any extension of credit primarily for agricultural, business, or commercial purposes (no dollar minimum) — any agreed written rate. | regime: no-cap | statute: RSMo 408.020, 408.030, 408.035 — https://revisor.mo.gov/main/OneSection.aspx?section=408.020 | page: https://myinvoicetemplate.com/tools/late-fee-calculator/missouri/ | verified 2026-08-19 | verbatim: "Notwithstanding the provisions of any other law to the contrary, it is lawful for the parties to agree in writing to any rate of interest, fees, and other terms and conditions in connection with any: (1) Loan to a corporation, general partnership, limited partnership or limited liability company; (2) Extension of credit primarily for agricultural, business, or commercial purposes;" (RSMo § 408.035(1)-(2) — "Unlimited interest, when allowed." (version effective Aug. 28, 2024; A.L. 2024 S.B. 1359))
- Montana: default 10% | max written B2B: Greater of 15% or Fed H.15 prime +6 pts (dated 3 business days before signing) — prime +6 is currently below the 15% floor, so 15% governs. | regime: capped | statute: MCA 31-1-106, 31-1-107 — https://mca.legmt.gov/bills/mca/title_0310/chapter_0010/part_0010/section_0060/0310-0010-0010-0060.html | page: https://myinvoicetemplate.com/tools/late-fee-calculator/montana/ | verified 2026-08-19 | verbatim: "Parties may agree in writing to the payment of any rate of interest that does not exceed the greater of 15% or an amount that is 6 percentage points per year above the prime rate published by the federal reserve system in its statistical release H.15 [...] dated 3 business days prior to the execution of the agreement." (Mont. Code Ann. § 31-1-107(1))
- Nebraska: default 12% | max written B2B: 16% general cap — but exempt: entity borrowers, business/agricultural-purpose loans, and deals at or above $100,000 (raised from $25,000 by Laws 2026, LB717, § 27, operative July 18, 2026) — any agreed rate. | regime: no-cap | statute: Neb. Rev. Stat. §§ 45-104, 45-101.03, 45-101.04 — https://nebraskalegislature.gov/laws/statutes.php?statute=45-104 | page: https://myinvoicetemplate.com/tools/late-fee-calculator/nebraska/ | verified 2026-08-19 | verbatim: "Unless otherwise agreed, interest shall be allowed at the rate of twelve percent per annum on money due on any instrument in writing, or on settlement of the account [...] Unless otherwise agreed or provided by law, each charge with respect to unsettled accounts between parties shall bear interest from the date of billing unless paid within thirty days from the date of billing." (Neb. Rev. Stat. § 45-104)
- Nevada: default Variable (current figure: 8.75% (Jul–Dec 2026) — https://fid.nv.gov/Resources/Fees_and_Prime_Interest_Rate/) | max written B2B: No cap — any rate agreed in writing is lawful. | regime: no-cap | statute: NRS 99.040, 99.050 — https://www.leg.state.nv.us/NRS/NRS-099.html#NRS099Sec040 | page: https://myinvoicetemplate.com/tools/late-fee-calculator/nevada/ | verified 2026-08-19 | verbatim: "[...] interest must be allowed at a rate equal to the prime rate at the largest bank in Nevada [...] plus 2 percent, upon all money from the time it becomes due [...] parties may agree for the payment of any rate of interest on money due or to become due on any contract [...]" (Nev. Rev. Stat. §§ 99.040(1), 99.050(1) (NRS Chapter 99, Rev. 4/15/2026--2025))
- New Hampshire: default 10% (litigation/judgment rate, separate from the default: 5.7% (2026) — litigation rate (pre- and post-judgment), T-bill +2 pts, set annually — https://www.treasury.nh.gov/transparency/interest-rates-judgments) | max written B2B: No cap for business transactions agreed in writing (consumer credit is the only carve-out). | regime: no-cap | statute: RSA 336:1 — https://gc.nh.gov/rsa/html/XXXI/336/336-1.htm | page: https://myinvoicetemplate.com/tools/late-fee-calculator/new-hampshire/ | verified 2026-08-21 | verbatim: "I. The annual rate of interest in all business transactions in which interest is paid or secured, unless otherwise agreed upon in writing, shall equal 10 percent. No consumer credit transaction, as defined in RSA 358-K:1, V, shall be subject to this paragraph. If agreed upon in writing, interest on business transactions may include charging other than simple interest." (N.H. Rev. Stat. Ann. (RSA) 336:1, I)
- New Jersey: default Variable (current figure: 4.5% / 6.5% (2026) — https://www.njcourts.gov/notices/notice-post-judgment-interest-rate-calendar-year-2026-rule-442-11) | max written B2B: 16% written civil cap on paper — but corporate borrowers cannot plead usury and deals of $50,000+ are exempt; criminal ceiling 50% (entities) / 30% (individuals). | regime: capped | statute: N.J. Ct. R. 4:42-11; N.J.S.A. 31:1-1, 31:1-6; 2C:21-19 — https://njcourts.gov/attorneys/assets/rules/r4-42.pdf | page: https://myinvoicetemplate.com/tools/late-fee-calculator/new-jersey/ | verified 2026-08-21 | verbatim: "(a) Post Judgment Interest. Except as otherwise ordered by the court or provided by law, judgments, awards and orders for the payment of money, taxed costs and attorney's fees shall bear simple interest as follows: [...] (ii) For judgments not exceeding the monetary limit of the Special Civil Part at the time of entry, regardless of the court in which the action was filed: commencing January 2, 1986 and for each calendar year thereafter, the annual rate of interest shall equal the average rate of return, to the nearest whole or one-half percent, for the corresponding preceding fiscal year terminating on June 30, of the State of New Jersey Cash Management Fund (State accounts) as reported by the Division of Investment in the Department of the Treasury, but the rate shall be not less than 0.25%. (iii) For judgments exceeding the monetary limit of the Special Civil Part at the time of entry: in the manner provided for in subparagraph (a)(ii) of this Rule until September 1, 1996; thereafter, at the rate provided in subparagraph (a)(ii) plus 2% per annum." (N.J. Ct. R. 4:42-11(a), (a)(ii), (a)(iii) (Rules Governing the Courts of the State of New Jersey, Rule 4:42-11 "Interest; Rate on Judgments; in Tort Actions"; paragraph (a)(ii) amended July 22, 2014 to be effective September 1, 2014))
- New Mexico: default Up to 15% | max written B2B: No cap when the debtor is a business entity (express statutory exclusion); no ceiling for other debtors either — 15% is only a default and on open accounts the parties may set a higher rate by agreement. The 36% APR cap binds only licensed small-loan / bank-installment lenders. | regime: no-cap | statute: NMSA 1978 §§ 56-8-3, 56-8-5, 56-8-9 — https://nmonesource.com/nmos/nmsa/en/item/4418/index.do | page: https://myinvoicetemplate.com/tools/late-fee-calculator/new-mexico/ | verified 2026-08-19 | verbatim: "No provision of law prescribing maximum rates of interest that may be charged in any transaction shall apply to a transaction in which a corporation, limited liability corporation or other business entity is a debtor, regardless of the purpose for which the corporation was formed [...]" (NMSA 1978 § 56-8-9(B))
- New York: default 9% | max written B2B: 16% civil / 25% criminal usury caps — loans of $250,000+ escape the civil cap, $2.5M+ escape both; corporations cannot plead civil usury (effective ceiling ≈25%). | regime: capped | statute: CPLR 5004; GOL 5-501; Penal Law 190.40 — https://www.nysenate.gov/legislation/laws/CVP/5004 | page: https://myinvoicetemplate.com/tools/late-fee-calculator/new-york/ | verified 2026-08-19 | verbatim: "Interest shall be at the rate of nine per centum per annum, except where otherwise provided by statute; provided the annual rate of interest to be paid in an action arising out of a consumer debt where a natural person is a defendant shall be two per centum per annum [...]" (N.Y. C.P.L.R. § 5004(a))
- North Carolina: default 8% | max written B2B: No cap on an 'exempt loan' under § 24-9 — loan amount $300,000 or more, a borrower that is not a natural person, or a natural person borrowing primarily for a non-consumer purpose — and there a usury claim or defense is barred. Outside § 24-9, any rate may still be agreed in writing where principal exceeds $25,000 (§ 24-1.1(a)(2)); only principal of $25,000 or less is capped, at the greater of 16% or the six-month T-bill noncompetitive rate + 6%, announced monthly by the Commissioner of Banks (§ 24-1.1(c)). | regime: no-cap | statute: N.C.G.S. §§ 24-1, 24-5, 24-1.1, 24-9 — https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_24/GS_24-1.html | page: https://myinvoicetemplate.com/tools/late-fee-calculator/north-carolina/ | verified 2026-08-19 | verbatim: "§ 24-1: [...] the legal rate of interest shall be eight percent (8%) per annum [...] and no more. § 24-9(b): [...] any borrower in an exempt loan transaction may agree to pay, and any lender [...] may charge and collect [...] interest at any rate [...]. A claim or defense of usury is prohibited in an exempt loan transaction." (N.C.G.S. § 24-1; N.C.G.S. § 24-9(b))
- North Dakota: default 6% | max written B2B: Floating cap: 6-month T-bill average +5.5 pts, published monthly by the banking commissioner (August 2026: 9.154%; floor 7%); most genuine business transactions are exempt. | regime: conditional | statute: N.D.C.C. 47-14-05, 47-14-09 — https://ndlegis.gov/cencode/t47c14.pdf | page: https://myinvoicetemplate.com/tools/late-fee-calculator/north-dakota/ | verified 2026-08-19 | verbatim: "Interest for any legal indebtedness must be at the rate of six percent per annum unless a different rate not to exceed the rate specified in section 47-14-09 is contracted for in writing. Unless otherwise agreed by the parties in writing, all contracts must bear the same rate of interest after maturity as they bear before maturity." (N.D.C.C. § 47-14-05 (Legal rate of interest - Interest after maturity))
- Ohio: default Variable (current figure: 7% (2026) — https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/individual/2026_Interest_Rates.pdf) | max written B2B: 8% written cap — lifted for any "business loan" (no dollar floor) and for principal over $100,000: any agreed rate. | regime: no-cap | statute: ORC 1343.03, 5703.47, 1343.01 — https://codes.ohio.gov/ohio-revised-code/section-1343.03 | page: https://myinvoicetemplate.com/tools/late-fee-calculator/ohio/ | verified 2026-08-19 | verbatim: "when money becomes due and payable upon any bond, bill, note, or other instrument of writing, upon any book account, [...] the creditor is entitled to interest at the rate per annum determined pursuant to section 5703.47 of the Revised Code, unless a written contract provides a different rate of interest" (Ohio Rev. Code § 1343.03(A))
- Oklahoma: default 6% | max written B2B: 10% constitutional ceiling as the residual rule; statutes authorize higher rates for various licensed/consumer lending regimes. | regime: capped | statute: 15 O.S. § 266; Okla. Const. art. XIV, § 2 — https://oksenate.gov/sites/default/files/2019-12/os15.pdf | page: https://myinvoicetemplate.com/tools/late-fee-calculator/oklahoma/ | verified 2026-08-21 | verbatim: "[...] in the absence of legislation fixing maximum rates of interest, all contracts for a greater rate of interest than ten percent(10%) per annum shall be deemed usurious; provided, further, that in contracts where no rate of interest is agreed upon, the rate shall not exceed six percent (6%) per annum." (Okla. Const. art. XIV, § 2)
- Oregon: default 9% | max written B2B: No cap on trade credit/invoices — the usury cap reaches only money loans of $50,000 or less; larger loans are uncapped. | regime: no-cap | statute: ORS 82.010 — https://www.oregonlegislature.gov/bills_laws/ors/ors082.html | page: https://myinvoicetemplate.com/tools/late-fee-calculator/oregon/ | verified 2026-08-19 | verbatim: "[...] is nine percent per annum and is payable on: (a) All moneys after they become due; but open accounts bear interest from the date of the last item thereof. [...] no person shall: (a) Make a business or agricultural loan of $50,000 or less at an annual rate of interest exceeding the greater of 12 percent [...]" (ORS 82.010(1), (3)(a) (ORS 2025 Edition, ch. 82 "Interest; Repayment Restrictions"))
- Pennsylvania: default 6% | max written B2B: 6% cap applies only to loans of $50,000 or less — business loans of any amount are exempt (any agreed rate). | regime: no-cap | statute: 41 P.S. §§ 201, 202 — https://www.legis.state.pa.us/cfdocs/legis/LI/uconsCheck.cfm?txtType=HTM&yr=1974&sessInd=0&act=6 | page: https://myinvoicetemplate.com/tools/late-fee-calculator/pennsylvania/ | verified 2026-08-19 | verbatim: "the maximum lawful rate of interest for the loan or use of money in an amount of fifty thousand dollars ($50,000) or less in all cases where no express contract shall have been made for a less rate shall be six per cent per annum. [...] shall not apply to: [...] (3) business loans of any principal amount." (41 P.S. § 201(a), (b)(3) (Loan Interest and Protection Law, Act of Jan. 30, 1974, P.L. 13, No. 6, § 201, as last amended July 8, 2008, P.L. 824, No. 57))
- Rhode Island: default 12% | max written B2B: Greater of 21% or the domestic prime rate +9 pts — and this cap applies to ordinary B2B deals too (no business exemption). | regime: capped | statute: R.I. Gen. Laws §§ 6-26-1, 6-26-2 — https://webserver.rilegislature.gov/Statutes/TITLE6/6-26/6-26-1.htm | page: https://myinvoicetemplate.com/tools/late-fee-calculator/rhode-island/ | verified 2026-08-19 | verbatim: "Post judgment interest on any judgment, and interest in all business transactions where interest is secured or paid, shall be computed at the rate of twelve dollars ($12.00) on one hundred dollars ($100) for one year, unless a different rate is expressly stipulated." (R.I. Gen. Laws § 6-26-1 (Legal rate of interest — Post judgment interest))
- South Carolina: default 8.75% | max written B2B: No cap on written non-consumer contracts — parties may agree to any rate. | regime: no-cap | statute: S.C. Code Ann. §§ 34-31-20, 37-10-106 — https://www.scstatehouse.gov/code/t34c031.php | page: https://myinvoicetemplate.com/tools/late-fee-calculator/south-carolina/ | verified 2026-08-19 | verbatim: "In all cases of accounts stated and in all cases wherein any sum or sums of money shall be ascertained and, being due, shall draw interest according to law, the legal interest shall be at the rate of eight and three-fourths percent per annum." (S.C. Code Ann. § 34-31-20(A))
- South Dakota: default 15% | max written B2B: No cap on a rate fixed by written agreement (SDCL 54-3-1.1) — unless a maximum is set elsewhere in the code, and one is: a rate that only appears on a bill, statement, or invoice may not exceed 18%. | regime: conditional | statute: SDCL 54-3-5, 54-3-16, 54-3-1.1 — https://sdlegislature.gov/Statutes/54-3-5 | page: https://myinvoicetemplate.com/tools/late-fee-calculator/south-dakota/ | verified 2026-08-21 | verbatim: "Unless there is an express contract in writing fixing a different rate or the interest rate clearly appears on the bill, statement, or invoice, interest is payable on all moneys at the Category F rate of interest as established in § 54-3-16 after they become due [...] Any interest rate appearing on a bill, statement, or invoice may not exceed eighteen percent." (SDCL 54-3-5)
- Tennessee: default 10% (a statutory ceiling, not an automatic entitlement) | max written B2B: Formula rate: lesser of Fed prime +4 pts or 24%, announced weekly by the TN Dept. of Financial Institutions (Aug 18, 2026: 10.75%). | regime: capped | statute: Tenn. Code Ann. §§ 47-14-102, -103, -123 — https://law.justia.com/codes/tennessee/title-47/chapter-14/part-1/section-47-14-103/ | page: https://myinvoicetemplate.com/tools/late-fee-calculator/tennessee/ | written-cap ceiling source: TDFI weekly formula rate announcement — https://www.tn.gov/tdfi/tdfi-how-do-i/info/formula-rate.html | verified 2026-08-19 | verbatim: "Except as otherwise expressly provided by this chapter or by other statutes, the maximum effective rates of interest are as follows: [...] (2) For all written contracts [...] signed by the party to be charged, and not subject to subdivision (1), the applicable formula rate; and (3) For all other transactions, ten percent (10%) per annum." (Tenn. Code Ann. § 47-14-103 (text via FindLaw's Tennessee Code republication; the official Lexis portal is session-gated))
- Texas: default 6% | max written B2B: Weekly ceiling (26-week T-bill x2), floor 18% / cap 24% — 28% for business credit. The computed rate is far below the floor, so the live ceiling is 18% as of the week of Aug 17–23, 2026 (OCCC). No exemption lets a commercial loan exceed the applicable ceiling. | regime: capped | statute: Tex. Fin. Code §§ 302.002, 303.002, 303.009 — https://statutes.capitol.texas.gov/Docs/FI/htm/FI.302.htm | page: https://myinvoicetemplate.com/tools/late-fee-calculator/texas/ | written-cap ceiling source: 18.00% weekly ceiling (Aug 17-23, 2026) — https://occc.texas.gov/publications/interest-rates | verified 2026-08-21 | verbatim: "If a creditor has not agreed with an obligor to charge the obligor any interest, the creditor may charge and receive from the obligor legal interest at the rate of six percent a year on the principal amount of the credit extended beginning on the 30th day after the date on which the amount is due." (Tex. Fin. Code § 302.002)
- Utah: default 10% | max written B2B: No cap — parties to a lawful contract may agree on any rate. | regime: no-cap | statute: Utah Code § 15-1-1 — https://le.utah.gov/xcode/Title15/Chapter1/15-1-S1.html | page: https://myinvoicetemplate.com/tools/late-fee-calculator/utah/ | verified 2026-08-19 | verbatim: "(1) The parties to a lawful written, verbal, or implied contract may agree upon any rate of interest for the contract [...] (2) Unless the parties to a lawful written, verbal, or implied contract expressly specify a different rate of interest, the legal rate of interest for the contract [...] is 10% per annum." (Utah Code § 15-1-1(1), (2))
- Vermont: default 12% | max written B2B: 12% general cap — but corporate obligations and business/income-producing financing are exempt (any agreed rate). | regime: no-cap | statute: 9 V.S.A. §§ 41a, 46 — https://legislature.vermont.gov/statutes/section/09/004/00041a | page: https://myinvoicetemplate.com/tools/late-fee-calculator/vermont/ | verified 2026-08-19 | verbatim: "Except as specifically provided by law, the rate of interest or the sum allowed for forbearance or use of money shall be 12 percent per annum computed by the actuarial method." (9 V.S.A. § 41a(a))
- Virginia: default 6% | max written B2B: 12% general cap — but business/investment loans of $5,000+ are exempt (any agreed rate). | regime: conditional | statute: Va. Code §§ 6.2-301, 6.2-303, 6.2-317 — https://law.lis.virginia.gov/vacode/title6.2/chapter3/section6.2-301/ | page: https://myinvoicetemplate.com/tools/late-fee-calculator/virginia/ | verified 2026-08-19 | verbatim: "The legal rate of interest shall be an annual rate of six percent. [...] The seller or provider of goods sold or services provided on an open account shall be entitled to, and may collect, interest at the legal rate upon the unpaid balance if [...] the purchaser [...] fails to make payment in full within 60 days [...]. Such interest shall begin to accrue on the day following such 60-day period." (Va. Code § 6.2-301(A), (C))
- Washington: default 12% | max written B2B: Floating cap: higher of 12% or 26-week T-bill average +4 pts — business transactions are exempt (any agreed rate). | regime: no-cap | statute: RCW 19.52.010, 19.52.020 — https://app.leg.wa.gov/rcw/default.aspx?cite=19.52.010 | page: https://myinvoicetemplate.com/tools/late-fee-calculator/washington/ | verified 2026-08-19 | verbatim: "(1) Except as provided in subsection (2) of this section, every loan or forbearance of money, goods, or thing in action shall bear interest at the rate of twelve percent per annum where no different rate is agreed to in writing between the parties [...]" (RCW 19.52.010(1))
- West Virginia: default 6% (litigation/judgment rate, separate from the default: 6.25% (2026) — judgments/decrees entered in 2026, Fifth Federal Reserve District secondary discount rate +2 pts, floor 4% / cap 9% — https://www.courtswv.gov/sites/default/pubfilesmnt/2026-01/2026%20Interest%20Rates%20Order.pdf) | max written B2B: 8% written cap — but business-purpose debts are exempt (entities: any amount; individuals: $20,000+). | regime: no-cap | statute: W. Va. Code §§ 47-6-5, 47-6-11 — https://code.wvlegislature.gov/47-6-5/ | page: https://myinvoicetemplate.com/tools/late-fee-calculator/west-virginia/ | verified 2026-08-21 | verbatim: "Except in cases where it is otherwise specially provided by law, legal interest shall continue to be at the rate of $6 upon $100 for a year, and proportionately for a greater or less sum, or for a longer or shorter time, and no person upon any contract other than a contract in writing shall take for the loan or forbearance of money, or other thing, above the value of such rate [...] Parties may contract in writing for the payment of interest for the loan or forbearance of money at a rate not to exceed $8 upon $100 for a year, and proportionately for a greater or less sum, or for a longer or shorter time, including points expressed as a percentage of the loan divided by the number of years of the loan contract." (W. Va. Code § 47-6-5(a), (b))
- Wisconsin: default 5% | max written B2B: 12% nominal cap — but s. 138.05 does not apply to any loan or forbearance made on or after Nov. 1, 1981, except a consumer forbearance whose only charge is a late fee; loans to corporations/LLCs and deals of $150,000+ are separately exempt. No ceiling on B2B. | regime: no-cap | statute: Wis. Stat. §§ 138.04, 138.05 — https://docs.legis.wisconsin.gov/statutes/statutes/138/04 | page: https://myinvoicetemplate.com/tools/late-fee-calculator/wisconsin/ | verified 2026-08-19 | verbatim: "The rate of interest upon the loan or forbearance of any money, goods or things in action shall be $5 upon the $100 for one year [...] This section does not apply to any loan or forbearance which is made on or after November 1, 1981 [...] except [...] forbearances occurring primarily for personal, family or household purposes [...]" (Wis. Stat. s. 138.04; s. 138.05(8)(c))
- Wyoming: default 7% | max written B2B: No cap for business credit — Wyoming's rate caps live in its consumer-credit code and don't reach commercial transactions. | regime: no-cap | statute: Wyo. Stat. § 40-14-106 — https://wyoleg.gov/statutes/compress/title40.pdf | page: https://myinvoicetemplate.com/tools/late-fee-calculator/wyoming/ | verified 2026-08-19 | verbatim: "(e) If there is no agreement or provision of law for a different rate, the interest of money shall be at the rate of seven percent (7%) per annum." (Wyo. Stat. § 40-14-106(e))

## VAT/GST standard rates — 42 jurisdictions (verified 2026-06-12 against the official source linked on each line; not tax advice)
- Australia: GST 10% (reduced: 0% GST-free (basic food, health, education, exports)) | source: business.gov.au (Australian Government) — https://business.gov.au/registrations/register-for-taxes/register-for-goods-and-services-tax-gst | page: https://myinvoicetemplate.com/tools/vat-calculator/australia/
- Austria: VAT 20% (reduced: 13% / 10%) | source: USP.gv.at (Austrian Business Service Portal, BMF) — https://www.usp.gv.at/en/themen/steuern-finanzen/umsatzsteuer-ueberblick/steuersaetze-und-steuerbefreiungen-der-umsatzsteuer.html | page: https://myinvoicetemplate.com/tools/vat-calculator/austria/
- Bahrain: VAT 10% (reduced: 0% (zero-rated) and exempt on certain goods/services (see NBR)) | source: Bahrain National Portal (bahrain.bh) / NBR — https://www.bahrain.bh/wps/portal/en/BNP/HomeNationalPortal/ContentDetailsPage/!ut/p/z0/lY9BT8JAEIX_ynpoogezQ6uAR5GEaoKgJgh7IdN2LCPtbOluG36-LfFA5ORxJu99-Z42eq2NYMs5eraCRXdvzHA7eL6HePwEsJzehfC2engfTuYDmM8i_UGiX7Q5D8WvyykMF_F4FI4m0WIV9RT-PhzMozapFU9Hr9eJVFuSADCxjVd-R2rPkme2DCDBXY0sKoQIAqipQE-Z8rbi1AWQN5x1SVXVLClXBTllv04A6uC25FS17Dr9U_-v3OWC_8o1joWcUyiZYmnJ-ZLEX3q2WDSkMMv6Hx7VdYv-pmuc43rz37W62s8-b83m6gcBLJvw/ | page: https://myinvoicetemplate.com/tools/vat-calculator/bahrain/
- Belgium: VAT 21% (reduced: 12% / 6% / 0%) | source: SPF Finances (finances.belgium.be) — https://finances.belgium.be/fr/entreprises/tva/assujettissement-tva/taux-et-calcul/taux-tva | page: https://myinvoicetemplate.com/tools/vat-calculator/belgium/
- Bulgaria: VAT 20% (reduced: 9% / 0%) | source: EC Your Europe (official EU portal) — https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_en.htm | page: https://myinvoicetemplate.com/tools/vat-calculator/bulgaria/
- Canada: GST/HST 5% (federal GST) (reduced: HST 13% ON / 14% NS / 15% NB,NL,PEI; GST-only AB,BC,SK) | source: Government of Prince Edward Island — https://www.princeedwardisland.ca/en/information/finance/harmonized-sales-tax-hst | page: https://myinvoicetemplate.com/tools/vat-calculator/canada/
- Croatia: VAT 25% (reduced: 13% / 5% / 0%) | source: Porezna uprava (Croatian Tax Administration) — https://porezna-uprava.gov.hr/en/value-added-tax-h-e-reinafter-vat-information-on-the-general-rules-rates-and-exemptions-registering-for-and-paying-vat-obtaining-a-refund/7313 | page: https://myinvoicetemplate.com/tools/vat-calculator/croatia/
- Cyprus: VAT 19% (reduced: 9% / 5% / 3% / 0%) | source: EC Your Europe (VAT rates table) — https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_en.htm | page: https://myinvoicetemplate.com/tools/vat-calculator/cyprus/
- Czech Republic: VAT 21% (reduced: 12% / 0%) | source: portal.gov.cz (Czech Government Portal) — https://portal.gov.cz/en/informace/general-rules-and-vat-rates-INF-205 | page: https://myinvoicetemplate.com/tools/vat-calculator/czech-republic/
- Denmark: VAT 25% (reduced: 0% (exports/intra-EU only)) | source: Skattestyrelsen (skat.dk) — https://skat.dk/en-us/businesses/vat/get-started-on-vat | page: https://myinvoicetemplate.com/tools/vat-calculator/denmark/
- Estonia: VAT 24% (reduced: 13% / 9% / 0%) | source: Estonian Tax and Customs Board (EMTA) — https://www.emta.ee/en/business-client/taxes-and-payment/value-added-tax | page: https://myinvoicetemplate.com/tools/vat-calculator/estonia/
- Finland: VAT 25.5% (reduced: 13.5% / 10% / 0%) | source: Finnish Tax Administration (Vero) — https://www.vero.fi/en/businesses-and-corporations/taxes-and-charges/vat/rates-of-vat/ | page: https://myinvoicetemplate.com/tools/vat-calculator/finland/
- France: VAT 20% (reduced: 10% / 5.5% / 2.1%) | source: BOFiP - impots.gouv.fr (DGFiP official bulletin) — https://bofip.impots.gouv.fr/bofip/1380-PGP.html/identifiant=BOI-TVA-LIQ-10-20250514 | page: https://myinvoicetemplate.com/tools/vat-calculator/france/
- Germany: VAT 19% (reduced: 7%) | source: EC Your Europe (official EU VAT rates table) — https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_en.htm | page: https://myinvoicetemplate.com/tools/vat-calculator/germany/
- Greece: VAT 24% (reduced: 13% / 6% (islands 17/9/4)) | source: AADE (Greek tax authority) — https://www.aade.gr/en/services-information/useful-guides/commencement-business-activity/basic-vat-rates | page: https://myinvoicetemplate.com/tools/vat-calculator/greece/
- Hungary: VAT 27% (reduced: 18% / 5% / 0%) | source: NAV (Hungarian Tax & Customs Administration) — https://nav.gov.hu/pfile/file?path=%2Fen%2Ftaxation%2Ftaxinfo%2Fvat-liabilities-of-foreign-marketers-in-hungary | page: https://myinvoicetemplate.com/tools/vat-calculator/hungary/
- India: GST 5-40% (multi-slab) (reduced: 0% / 5% merit / 18% standard / 40% sin-luxury) | source: GST Council / PIB (Govt of India) — https://gstcouncil.gov.in/sites/default/files/2025-09/press_release_press_information_bureau.pdf | page: https://myinvoicetemplate.com/tools/vat-calculator/india/
- Ireland: VAT 23% (reduced: 13.5% / 9% / 4.8% / 0%) | source: Revenue (Irish Tax and Customs) — https://www.revenue.ie/en/vat/vat-rates/search-vat-rates/current-vat-rates.aspx | page: https://myinvoicetemplate.com/tools/vat-calculator/ireland/
- Italy: VAT 22% (reduced: 10% / 5% / 4%) | source: Agenzia delle Entrate — https://www.agenziaentrate.gov.it/portale/web/english/nse/services/vat-mini-one-stop-shop/faq/vat-rates | page: https://myinvoicetemplate.com/tools/vat-calculator/italy/
- Japan: Consumption Tax 10% (reduced: 8% (food, non-alcohol bev, subscription papers)) | source: JETRO (Japan External Trade Org, go.jp) — https://www.jetro.go.jp/en/invest/setting_up/section3/page6.html | page: https://myinvoicetemplate.com/tools/vat-calculator/japan/
- Kuwait: VAT No VAT | source: PwC Worldwide Tax Summaries (Kuwait) — https://taxsummaries.pwc.com/kuwait/corporate/other-taxes | page: https://myinvoicetemplate.com/tools/vat-calculator/kuwait/
- Latvia: VAT 21% (reduced: 12% / 5% / 0%) | source: Valsts ienemumu dienests (VID) — https://www.vid.gov.lv/en/value-added-tax | page: https://myinvoicetemplate.com/tools/vat-calculator/latvia/
- Lithuania: VAT 21% (reduced: 12% / 5% / 0%) | source: Valstybine mokesciu inspekcija (VMI) — https://www.vmi.lt/evmi/standartinis-21-proc.-pvm-tarifas-19-str.- | page: https://myinvoicetemplate.com/tools/vat-calculator/lithuania/
- Luxembourg: VAT 17% (reduced: 14% / 8% / 3%) | source: Portail de la fiscalite indirecte (pfi.public.lu, AED) — https://pfi.public.lu/fr/citoyen/tva/taux-tva.html | page: https://myinvoicetemplate.com/tools/vat-calculator/luxembourg/
- Malta: VAT 18% (reduced: 12% / 7% / 5% / 0%) | source: Malta Tax & Customs Admin (MTCA) — https://mtca.gov.mt/business-tax/vat1/vat-compliance/vat-rates/vat-rates | page: https://myinvoicetemplate.com/tools/vat-calculator/malta/
- Netherlands: VAT 21% (reduced: 9% / 0%) | source: Belastingdienst (Dutch Tax Administration) — https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/vat/vat_in_the_netherlands/calculating_vat/vat_tariffs | page: https://myinvoicetemplate.com/tools/vat-calculator/netherlands/
- New Zealand: GST 15% (reduced: 9% (accommodation 28+ days) / 0% (exports)) | source: Inland Revenue (IRD) — https://www.ird.govt.nz/gst | page: https://myinvoicetemplate.com/tools/vat-calculator/new-zealand/
- Norway: VAT 25% (reduced: 15% / 12%) | source: Skatteetaten (Norwegian Tax Administration) — https://www.skatteetaten.no/en/rates/value-added-tax/ | page: https://myinvoicetemplate.com/tools/vat-calculator/norway/
- Oman: VAT 5% (reduced: 0% (exports, 513 essential goods); exempt financial/rent) | source: Oman Tax Authority (Tax Portal) — https://tms.taxoman.gov.om/portal/tax-rate | page: https://myinvoicetemplate.com/tools/vat-calculator/oman/
- Poland: VAT 23% (reduced: 8% / 5% / 0%) | source: podatki.gov.pl (Polish Ministry of Finance) — https://www.podatki.gov.pl/podatki-firmowe/vat/stawki-i-limity | page: https://myinvoicetemplate.com/tools/vat-calculator/poland/
- Portugal: VAT 23% (reduced: 13% / 6% (Azores 16/9/4; Madeira 22/12/5)) | source: gov.pt (Portuguese Government) — https://www2.gov.pt/en/cidadaos-europeus-viajar-viver-e-fazer-negocios-em-portugal/impostos-para-atividades-economicas-em-portugal/imposto-sobre-valor-acrescentado-iva-em-portugal | page: https://myinvoicetemplate.com/tools/vat-calculator/portugal/
- Qatar: VAT No VAT | source: Qatar General Tax Authority (GTA) — https://gta.gov.qa/en/laws | page: https://myinvoicetemplate.com/tools/vat-calculator/qatar/
- Romania: VAT 21% (reduced: 11% (9% housing to 31 Jul 2026)) | source: ANAF (Romanian Tax Administration) — https://static.anaf.ro/static/10/Anaf/AsistentaContribuabili_r/Cotele_de_TVA_09.2025.pdf | page: https://myinvoicetemplate.com/tools/vat-calculator/romania/
- Saudi Arabia: VAT 15% (reduced: 0% (exports/intl transport); exempt financial & real estate) | source: ZATCA (Zakat, Tax and Customs Authority) — https://zatca.gov.sa/en/RulesRegulations/VAT/Pages/default.aspx | page: https://myinvoicetemplate.com/tools/vat-calculator/saudi-arabia/
- Singapore: GST 9% (reduced: 0% (exports, qualifying international services)) | source: Ministry of Finance (MOF) — https://www.mof.gov.sg/policies/taxes/goods-and-services-tax/ | page: https://myinvoicetemplate.com/tools/vat-calculator/singapore/
- Slovakia: VAT 23% (reduced: 19% / 5%) | source: Financna sprava SR — https://www.financnasprava.sk/sk/podnikatelia/dane/dan-z-pridanej-hodnoty/sadzby-dane | page: https://myinvoicetemplate.com/tools/vat-calculator/slovakia/
- Slovenia: VAT 22% (reduced: 9.5% / 5%) | source: FURS (Financial Administration of Slovenia) — https://www.fu.gov.si/en/taxes_and_other_duties/areas_of_work/value_added_tax_vat | page: https://myinvoicetemplate.com/tools/vat-calculator/slovenia/
- Spain: VAT 21% (reduced: 10% / 4% / 0%) | source: Agencia Tributaria — https://sede.agenciatributaria.gob.es/Sede/en_gb/iva/calculo-iva-repercutido-clientes/tipos-impositivos-iva.html | page: https://myinvoicetemplate.com/tools/vat-calculator/spain/
- Sweden: VAT 25% (reduced: 12% / 6%) | source: Skatteverket — https://www.skatteverket.se/servicelankar/otherlanguages/inenglish/businessesandemployers/startingandrunningaswedishbusiness/declaringtaxesbusinesses/vat/vatratesongoodsandservices.4.676f4884175c97df419255d.html | page: https://myinvoicetemplate.com/tools/vat-calculator/sweden/
- Switzerland: VAT 8.1% (reduced: 2.6% / 3.8% (accommodation)) | source: ESTV / Swiss Federal Tax Administration (FTA) — https://www.estv.admin.ch/en/vat-rates-switzerland | page: https://myinvoicetemplate.com/tools/vat-calculator/switzerland/
- United Arab Emirates: VAT 5% (reduced: 0% / exempt (some financial, residential property)) | source: Federal Tax Authority (FTA) — https://tax.gov.ae/en/taxes/vat.aspx | page: https://myinvoicetemplate.com/tools/vat-calculator/united-arab-emirates/
- United Kingdom: VAT 20% (reduced: 5% / 0%) | source: GOV.UK / HMRC — https://www.gov.uk/vat-rates | page: https://myinvoicetemplate.com/tools/vat-calculator/united-kingdom/

## E-invoicing mandates — 34 entries (verified 2026-08-20 against official sources only; not legal advice; full tracker: https://myinvoicetemplate.com/resources/e-invoicing-mandates/)
- European Union: EN 16931 — European standard on electronic invoicing (published by CEN) | status: in-force | key dates: 2017 (EN 16931-1:2017 and CEN/TS 16931-2:2017 published by CEN); 2018-12-18 (European Commission and CEN sign a License Agreement giving cost-free access to parts 1 an); 2026-05 (A new version, EN 16931-1 version 2026, published; the 2017 version formally withdrawn but) | source: https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/Obtaining+a+copy+of+the+European+standard+on+eInvoicing
- European Union: Commission Implementing Decision (EU) 2017/1870 — OJ publication of the EN 16931 reference (the clock-starting act) | status: in-force | key dates: 2017-10-16 (Commission Implementing Decision (EU) 2017/1870 adopted); 2017-10-17 (Published in the Official Journal of the European Union, L 266, p. 19 — the publication ev) | source: https://publications.europa.eu/resource/cellar/e6a38e6c-b30b-11e7-837e-01aa75ed71a1.0006.03/DOC_1
- European Union: EU legal basis for the German and French domestic B2B mandates: Council Implementing Decision (EU) 2023/1551 (Germany) and Council Implementing Decision (EU) 2022/133 (France), both derogating from Articles 218 and 232 of Directive 2006/112/EC; now superseded as a legal route by Council Directive (EU) 2025/516 ('VAT in the Digital Age' / ViDA), which amends those same Articles so no derogation is needed. | status: in-force | key dates: 2025-01-01 (Council Implementing Decision (EU) 2023/1551 begins to apply to GERMANY. This is the indep); 2027-12-31 (Outer expiry of the German derogation, or earlier if the ViDA national provisions become a); 2024-01-01 (Council Implementing Decision (EU) 2022/133 begins to apply to FRANCE. Art. 4(2) verbatim:); 2026-12-31 (Expiry of the French derogation. This falls only four months after the French mandate star); 2025-03-25 (Council Directive (EU) 2025/516 (ViDA) published in the Official Journal (OJ L 2025/516).); 2025-04-14 (ViDA enters into force. Art. 7 verbatim: 'This Directive shall enter into force on the twe) | source: https://publications.europa.eu/resource/celex/32023D1551
- European Union — national/domestic mandates by Member States: ViDA domestic e-invoicing unlock (Art. 1 of Directive (EU) 2025/516, in force 14 April 2025) and the 1 January 2035 domestic-system harmonisation deadline (Art. 6(5), second subparagraph) | status: in-force | key dates: 2025-04-14 (Domestic mandate unlock takes effect. Art. 6(1) verbatim: 'Member States may apply the law); 2024-01-01 (Grandfathering cut-off date. Only Member States with a domestic real-time transaction-base); 2035-01-01 (Harmonisation deadline for those grandfathered domestic systems: they must apply Art. 5, p) | source: http://publications.europa.eu/resource/celex/32025L0516
- European Union (all 27 Member States): ViDA — Council Directive (EU) 2025/516 amending Directive 2006/112/EC (VAT rules for the digital age) | status: phased-rollout | key dates: 2025-03-11 (Council adopted the directive. Verbatim from the act's closing formula: 'Done at Brussels,); 2025-03-25 (Published in the Official Journal, L series, as 2025/516. Header of the fetched act reads ); 2025-04-14 (Entry into force. Art. 7: 'This Directive shall enter into force on the twentieth day foll); 2027-01-01 (Article 2 amendments apply (OSS/IOSS clarifications). Art. 6(2): transposition adopted and); 2028-07-01 (Article 3 amendments apply (platform economy deemed-supplier for short-term accommodation ); 2030-01-01 (Outer limit for the deemed-supplier measure only. Art. 6(3) derogation: Member States shal); 2029-07-01 (Article 4 amendments apply. Art. 6(4): transposition adopted and published by 30 June 2029); 2030-07-01 (THE e-invoicing + DRR milestone. Article 5 amendments apply: e-invoicing becomes the defau); 2033-03-31 (Commission interim evaluation report due to the Council. New Art. 271c: 'By 31 March 2033,); 2035-01-01 (Final harmonisation deadline for Member States that already ran a domestic real-time trans) | source: http://publications.europa.eu/resource/celex/32025L0516
- European Union (all Member States): Directive 2014/55/EU — B2G obligation to receive and process EN 16931-compliant e-invoices | status: in-force | key dates: 2014-04-16 (Directive 2014/55/EU adopted ('DIRECTIVE 2014/55/EU OF THE EUROPEAN PARLIAMENT AND OF THE ); 2018-11-27 (Article 11(1): general transposition deadline — Member States 'shall adopt, publish and ap); 2019-04-18 (Article 7 receive-and-process obligation for central contracting authorities. Article 11(2); 2020-04-18 (Sub-central contracting authorities. Article 11(2): Member States 'may postpone the applic); 2017-05-27 (Article 3(1): deadline by which publication of the European standard was to be completed —) | source: https://publications.europa.eu/resource/cellar/fd3c48c2-d4f1-11e3-8cd4-01aa75ed71a1.0006.03/DOC_1
- European Union (cross-border intra-EU B2B): ViDA Digital Reporting Requirements (DRR) — new Title XI, Chapter 6, Section 1 of Directive 2006/112/EC, inserted by Art. 5 of Directive (EU) 2025/516 | status: adopted-not-yet-in-force | key dates: 2030-06-30 (Transposition deadline: Member States must have adopted and published the national laws im); 2030-07-01 (DRR applies to cross-border intra-EU B2B. Art. 5 header verbatim: 'Amendments to Directive); 2033-03-31 (Commission interim evaluation report to the Council on how e-invoicing and both the intra-) | source: http://publications.europa.eu/resource/celex/32025L0516
- European Union (standard referenced by ViDA): The European standard on electronic invoicing and its list of syntaxes, pursuant to Directive 2014/55/EU — made the ViDA compliance baseline by new Art. 218(3) of Directive 2006/112/EC | status: adopted-not-yet-in-force | key dates: 2030-07-01 (The European standard becomes the binding baseline for e-invoices in scope of the VAT Dire) | source: http://publications.europa.eu/resource/celex/32025L0516
- Global: Peppol Network / Peppol Interoperability Framework (four-corner model) | status: in-force | source: https://peppol.org/learn-more/peppol-interoperability-framework/
- Global (organisation registered in Belgium): OpenPeppol AISBL — the body that owns and maintains the Peppol specifications | status: in-force | source: https://peppol.org/learn-more/organisation/
- Global / European Union: Peppol BIS Billing 3.0 — the invoice + credit note specification, a CIUS of EN 16931 | status: in-force | key dates: 2026-05-20 (Publishing date of the current Peppol BIS Billing 3.0 release ('Peppol BIS Billing 3.0 - M); 2026-08-17 ('Mandatory Date Version' for that release, per OpenPeppol's post-award documentation regis) | source: https://docs.peppol.eu/poacc/billing/3.0/bis/
- Belgium: Structured B2B e-invoicing obligation (VAT Code art. 53 as amended; Peppol-BIS format over the Peppol network as the default; EN 16931-1 / CEN/TS 16931-2) | status: in-force | key dates: 2026-01-01 (B2B structured e-invoicing obligation enters into force. Law of 6 Feb 2024, entry-into-for); 2026-01-01 (Peppol-BIS becomes the required default format. Portal FAQ verbatim: 'à partir du 1er janv); 2026-01-01 to 2026-03-31 (General tolerance period - no penalties. SPF Finances news item published 18/12/2025, verb); 2026-04-01 (General tolerance ended; full enforcement. News item 'Fin de la période de tolérance pour ); 2026-06-30 (End of the remaining targeted tolerance for self-billing (per the 07/04/2026 news item). R) | source: https://efacture.belgium.be/fr
- Denmark: NemHandel / Peppol BIS + OIOUBL — B2G e-invoicing mandate, and the Bogforingsloven (2022 Bookkeeping Act) digital bookkeeping-system duty | status: phased-rollout | key dates: 2019-04-18 (B2G in force — all Danish public entities required to receive and process EN 16931-complia); 2022-05-19 (Bogforingsloven (2022 Bookkeeping Act) adopted, mandating Digital Bookkeeping Systems (VER); 2025-11-15 (OIOUBL 3.0 becomes mandatory — stated on the source page as 'expected', so treat as planne); 2026-01 (All remaining private businesses with annual turnover exceeding DKK 300,000 must comply wi); 2026-05-15 (OIOUBL 2.1 phased out — stated as 'expected' (VERIFIED as an expectation, ec.europa.eu)); 2026-07 (Deadline for businesses using in-house/custom accounting systems. Month-level only (VERIFI) | source: https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Denmark
- France: Généralisation de la facturation électronique entre assujettis (B2B) + transmission des données de transaction et de paiement à l'administration (e-reporting). Legal chain verified: Article 26 of loi n° 2022-1157 du 16 août 2022 (LFR 2022) sets the calendar framework; Article 91 of the loi de finances pour 2024 set the current 2026/2027 dates; Article 123 of the loi de finances pour 2026 and Décret n° 2026-677 du 27 juillet 2026 are the most recent instruments. Invoices transit via 'plateformes agréées' approved by the administration. | status: phased-rollout | key dates: 2026-09-01 (RECEIVE OBLIGATION for ALL companies regardless of size, where the supplier is required to); 2027-09-01 (ISSUANCE OBLIGATION plus e-reporting extends to petites et moyennes entreprises (PME) and ); 2026-12-01 (STATUTORY BACKSTOP, NOT EXERCISED. Article 91 LF 2024 empowers a décret to set a later sta); 2027-12-01 (STATUTORY BACKSTOP for the 2027 phase, likewise 'qui ne peut être postérieure au 1er décem); 2025-01-01 (SIZE-CATEGORY ASSESSMENT DATE. Company-size category (which determines whether a business ) | source: https://www.impots.gouv.fr/professionnel/questions/partir-de-quand-suis-je-concerne-par-la-reforme-de-la-facturation
- Germany: Mandatory domestic B2B e-invoicing (obligatorische E-Rechnung) under § 14 UStG, introduced by the Wachstumschancengesetz (Art. 23 of the Act of 27 March 2024, BGBl. 2024 I Nr. 108), with transitional rules in § 27 Abs. 38 UStG. Format must comply with the European e-invoicing standard (EN 16931) via Directive 2014/55/EU, or be an agreed format allowing correct and complete extraction into an EN 16931-compliant/interoperable format. | status: phased-rollout | key dates: 2025-01-01 (RECEIVE OBLIGATION begins. Every domestic business must be able to receive an EN 16931-com); 2027-01-01 (GENERAL ISSUANCE OBLIGATION begins. The § 27 Abs. 38 Nr. 1 relief permitting paper or non-); 2028-01-01 (SMALL-ISSUER ISSUANCE OBLIGATION begins (EUR 800,000 threshold). § 27 Abs. 38 Nr. 2 extend); 2028-01-01 (EDI TRANSITIONAL ENDS. § 27 Abs. 38 Nr. 3 separately allows, until 31 December 2027 and fo) | source: https://www.gesetze-im-internet.de/ustg_1980/__27.html
- India: GST e-invoicing — Invoice Registration Portal (IRP) / IRN generation under rule 48(4) of the CGST Rules 2017, threshold set by Notification 13/2020-Central Tax as amended | status: in-force | key dates: 2023-05-10 (Notification No. 10/2023-Central Tax issued, lowering the GST e-invoicing aggregate-turnov); 2023-08-01 (Rs. 5 crore threshold takes effect — verbatim 'from 01st August 2023'. This remains the op) | source: https://gstcouncil.gov.in/cgst-tax-notification
- Italy (IT): Sistema di Interscambio (SdI) — FatturaPA XML (fattura elettronica ordinaria) | status: in-force | key dates: 2018-07-01 (Early start of the SdI mandate for supplies of petrol/diesel motor fuel and for subcontrac); 2019-01-01 (General B2B/B2C e-invoicing mandate via SdI begins; art. 21 DL 78/2010 (old client/supplie); 2022-07-01 (Cross-border ('esterometro') data must be transmitted through SdI per transaction instead ); 2025-04-01 (Current FatturaPA format documentation in force: 'Documentazione valida dal 1 aprile 2025'); 2026-05-15 (SdI technical specifications v1.8.4 take effect ('Documentazione valida a partire dal 15 m); 2027-01-01 (The e-invoicing rules move to art. 77 of the Testo Unico IVA (D.Lgs 19 gennaio 2026, n. 10) | source: https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:legge:2017-12-27;205
- Norway: EHF (Elektronisk handelsformat) / Peppol BIS Billing 3.0 — B2G e-invoicing mandate under Forskrift om elektronisk faktura i offentlige anskaffelser (FOR-2019-04-01-444) | status: in-force | key dates: 2019-04-02 (Forskrift FOR-2019-04-01-444 enters into force (§ 7 Ikrafttredelse), verbatim: 'Forskrifte); 2019-04-02 (Cross-confirmed: 'Since 2 April 2019, all public authorities, at both central and local le) | source: https://lovdata.no/dokument/SF/forskrift/2019-04-01-444
- Norway: B2B e-invoicing — status of announced plans (reported separately per the brief's instruction to report B2B status honestly) | status: no-mandate | key dates: 2025-06 (UNVERIFIED OUTCOME — the EU factsheet says initial proposals from Skatteetaten were 'expec) | source: https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Norway
- Poland (PL): KSeF (Krajowy System e-Faktur) — faktura ustrukturyzowana, logical structure FA(3) | status: phased-rollout | key dates: 2022-01-01 (KSeF launched as a voluntary system: 'Od 1 stycznia 2022 r. KSeF został wdrożony jako rozw); 2025-11-01 (KSeF certificates become downloadable (Art. 17b of the 2023 act as amended: 'Certyfikat … ); 2026-02-01 (Mandatory KSeF begins for taxpayers whose 2024 sales including VAT exceeded PLN 200,000,00); 2026-04-01 (Mandatory KSeF for all remaining businesses. Statutory basis Art. 145l: taxpayers below th); 2026-12-31 (End of the transitional reliefs: Art. 145m allows e-/paper invoices from 1 April 2026 to 3); 2027-01-01 (KSeF mandatory for everyone including the smallest taxpayers; KSeF penalty provisions (art) | source: https://ksef.podatki.gov.pl/informacje-ogolne-ksef-20/podstawy-prawne-oraz-kluczowe-terminy/
- Portugal: B2G e-invoicing (CIUS-PT, EN 16931) | status: in-force | key dates: 2021-01-01 (Large businesses supplying public entities must issue e-invoices); 2023-01-01 (Requirement extended to medium, small and micro enterprises); 2025-01-01 (Stated full SME/micro compliance deadline) | source: https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/eInvoicing+in+Portugal
- Portugal: B2B invoicing: PDF acceptance and invoice-authenticity rules (Lei 73-A/2025 art. 95.º; Decreto-Lei 28/2019 art. 12.º) | status: no-mandate | key dates: 2025-12-30 (Lei n.º 73-A/2025 (State Budget 2026) dated 30/12/2025, containing artigo 95.º 'Disposicoe); 2026-12-31 (Last day PDF files are accepted as electronic invoices for tax purposes (extended by OE202); 2027-01-01 (UNVERIFIED as an affirmative rule: no official text found stating what applies the day aft) | source: https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/diplomas_legislativos/Documents/lei-73-a-2025.pdf
- Romania: RO e-Factura - B2B mandatory e-invoicing / e-reporting (RO_CIUS national CIUS of EN 16931, approved by Order of the Minister of Finance no. 1366/2021) | status: in-force | key dates: 2022-07-01 (Pre-existing RO e-Factura obligation for high-fiscal-risk products / B2G, referenced in th); 2024-01-01 (Stage 1 begins: obligation to report ALL B2B invoices into RO e-Factura (established taxab); 2024-01-01 to 2024-03-31 (Penalty grace period. ANAF guide verbatim: 'Prin excepție, în perioada 1 ianuarie - 31 mar); 2024-07-01 (Stage 2 begins: only invoices meeting the OUG 120/2021 conditions count as invoices betwee); 2024-01-01 to 2026-12-31 (EU derogation window. Council Implementing Decision (EU) 2023/1553 of 25 July 2023 (OJ L 1) | source: https://static.anaf.ro/static/10/Anaf/AsistentaContribuabili_r/Ghid_RO_eFactura.pdf
- Romania: RO e-Factura - B2C e-reporting extension (reporting of business-to-consumer invoices into the RO e-Factura platform) | status: in-force | key dates: 2022-04-01 (Narrow pre-existing B2C obligation (tourism only): operators accepting holiday vouchers mu); 2024-07-01 (Voluntary B2C reporting opens. European Commission eInvoicing Country Sheet verbatim: 'Fro); 2024-12-16 (Production go-live of the technical adjustment allowing the CNP = 13 zeros identifier for ); 2025-01-01 (B2C reporting obligation becomes mandatory. Ministry of Finance verbatim: 'implementarea o); 2025-03-31 (New dedicated B2C upload endpoint becomes mandatory. Ministry of Finance verbatim: 'Noul U) | source: https://mfinante.gov.ro/ro/web/efactura/informatii-tehnice
- Singapore: InvoiceNow (Peppol-based national e-invoicing network) — GST InvoiceNow Requirement, IRAS + IMDA | status: phased-rollout | key dates: 2019 (IMDA launched the InvoiceNow network based on Peppol (VERIFIED, peppol.org Singapore count); 2020 (Singapore Government added InvoiceNow as a channel for suppliers to submit e-invoices to G); 2025 (Phased implementation of the GST InvoiceNow Requirement begins — year-level only. Verbatim); 2028-04-01 (All new compulsory GST registrants, and existing GST-registered businesses with annual sup); 2029-04-01 (Extends to existing GST-registered businesses with supplies of S$1 million or less (VERIFI); 2030-04-01 (Extends to existing GST-registered businesses with supplies of S$4 million or less (VERIFI); 2031-04-01 (Applies to all remaining GST-registered businesses with supplies above S$4 million — compl) | source: https://peppol.org/singapore-extends-gst-invoicenow-requirement/
- Spain: Crea y Crece B2B e-invoicing (Ley 18/2022, art. 12) | status: adopted-not-yet-in-force | key dates: 2022-09-29 (Ley 18/2022 published in BOE num. 234); 2022-10-19 (Ley 18/2022 enters into force, EXCEPT art. 12 (per BOE consolidated note: 'Entrada en vigo) | source: https://www.boe.es/boe/dias/2022/09/29/pdfs/BOE-A-2022-15818.pdf
- Spain: VERI*FACTU / RRSIF certified billing-software rules (RD 1007/2023 + Orden HAC/1177/2024, as amended by RD 254/2025 and RD-ley 15/2025) | status: phased-rollout | key dates: 2023-12-07 (RD 1007/2023 and the RRSIF regulation enter into force (day after BOE publication of 06/12); 2024-10-29 (Orden HAC/1177/2024 enters into force (BOE analisis: 'Fecha de publicacion: 28/10/2024 / F); 2025-07-29 (DERIVED, not quoted: producers/marketers of invoicing software must offer fully compliant ); 2027-01-01 (Corporate income tax payers (art. 3.1.a of the RRSIF) must have adapted SIF - postponed fr); 2027-07-01 (All remaining obligados of art. 3.1 (IRPF business activities, non-resident income tax wit) | source: https://www.boe.es/boe/dias/2025/12/03/pdfs/BOE-A-2025-24446.pdf
- United States (federal): No federal e-invoicing mandate | status: no-mandate | source: https://fedpaymentsimprovement.org/strategic-initiatives/payments-efficiency/electronic-invoices/
- United States (federal): Business Payments Coalition / Federal Reserve E-Invoice Exchange Market Pilot → Digital Business Networks Alliance (DBNAlliance), U.S. Open Exchange Network | status: no-mandate | key dates: 2021-10-12 (Federal Reserve System and Business Payments Coalition announce the e-invoice exchange mar); 2022-12-31 (Planned end of the market pilot. Verbatim: "The market pilot will run through year-end 202); 2023 (Pilot participants launch the market-ready exchange framework and establish DBNAlliance as); 2024-03-05 (First invoice successfully transferred via the U.S. Open Exchange Network (date stated in ); 2024-05-23 (DBNAlliance publishes "Milestone Achieved: First Invoice Successfully Transferred via U.S.) | source: https://fedpaymentsimprovement.org/strategic-initiatives/payments-efficiency/electronic-invoices/
- United States (federal): Federal procurement e-invoicing — Invoice Processing Platform (IPP) / OMB Memorandum M-15-19 | status: UNVERIFIED | source: https://www.fiscal.treasury.gov/ipp/
- United Kingdom: Making Tax Digital (MTD) for VAT | status: no-mandate | source: https://www.gov.uk/government/collections/making-tax-digital-for-vat
- United Kingdom: HMRC / DBT consultation "Promoting electronic invoicing across UK businesses and the public sector" | status: adopted-not-yet-in-force | key dates: 2025-02-13 (Consultation opened. Verbatim from the GOV.UK page: "This consultation ran from 9:30am on ); 2025-05-07 (Consultation closed (11:59pm)); 2025-11-26 (Consultation outcome / government response published (GOV.UK "Last updated: 26 November 20); 2026-01 (Detailed design phase begins. Verbatim: "In January 2026, we will launch a period of detai); 2026 (Implementation roadmap due. Verbatim: "We will publish an implementation roadmap at Budget) | source: https://www.gov.uk/government/consultations/promoting-electronic-invoicing-across-uk-businesses-and-the-public-sector
- United Kingdom: Mandatory e-invoicing for VAT invoices from 2029 (Budget 2025 measure 2.34) | status: adopted-not-yet-in-force | key dates: 2025-11-26 (Budget 2025 announcement of the e-invoicing requirement (OOTLAR published in the Budget 20); 2026 (Implementation roadmap and standards to be published at Budget 2026. Verbatim: "the govern); 2029 (Mandate takes effect — all VAT invoices for B2B and B2G transactions must be electronic. Y) | source: https://www.gov.uk/government/publications/budget-2025-overview-of-tax-legislation-and-rates-ootlar/budget-2025-overview-of-tax-legislation-and-rates-ootlar
- United Kingdom: Peppol designated as the UK's core interoperability network for e-invoicing | status: adopted-not-yet-in-force | key dates: 2026-06-23 (HMRC publishes "Summary of tax update 2026: simplification, modernisation and fairness" na); 2029 (Target year of the mandate the Peppol designation is preparing for. Verbatim: "our work to) | source: https://www.gov.uk/government/publications/summary-of-tax-update-2026-simplification-modernisation-and-fairness/tax-update-2026-simplification-modernisation-and-fairness-summary

## Data changelog (next scheduled review: 2026-10 — full log: https://myinvoicetemplate.com/data/changelog/)
- 2026-08-21: Post-launch adversarial audit of the 51 per-state calculator pages — presentation corrections
- 2026-08-20: E-invoicing mandates dataset published (34 entries: EU frameworks + country mandates)
- 2026-08-19: Full row-by-row re-verification of all 51 US jurisdictions (one researcher + one adversarial checker per state, primary sources only)
- 2026-06-19: Data methodology page published
- 2026-06-18: Datasets opened for download (CC BY 4.0)
- 2026-06-12: Initial verification of all 51 US late-fee jurisdictions and 42 VAT/GST jurisdictions