{ "name": "Monthendly AP Obligations And Standards", "title": "AP Obligations And Standards", "url": "https://monthendly.com/datasets/ap-obligations-and-standards/", "csv": "https://monthendly.com/datasets/ap-obligations-and-standards.csv", "markdown": "https://monthendly.com/datasets/ap-obligations-and-standards/index.md", "computed_at": "2026-10-18", "license": "https://monthendly.com/terms", "headline": "The AP Obligations And Standards carries 5 published figures read from 5 sources' own pages, from 0 to 30 percent, read 17 October 2026.", "quotes": [ "The AP Obligations And Standards carries 5 published figures read from 5 sources' own pages, from 0 to 30 percent, read 17 October 2026.", "5 of the 13 named sources read in full publish a figure; 8 publish none, read 17 October 2026.", "AP Obligations And Standards, obligation backup-withholding-rate: median 24 percent across 1 source, read 17 October 2026.", "AP Obligations And Standards, obligation e-file-transmitter-code-processing: median 45 day across 1 source, read 17 October 2026.", "AP Obligations And Standards, obligation nonresident-alien-withholding: median 30 percent across 1 source, read 17 October 2026.", "AP Obligations And Standards, obligation statutory-payment-term: median 60 day across 1 source, read 17 October 2026.", "AP Obligations And Standards, obligation default-payment-term: median 30 day across 1 source, read 17 October 2026.", "AP Obligations And Standards, obligation vat-standard-rate: median 20 percent across 1 source, read 17 October 2026.", "AP Obligations And Standards, obligation vat-reduced-rate: median 5 percent across 1 source, read 17 October 2026.", "AP Obligations And Standards, obligation vat-zero-rate: median 0 percent across 1 source, read 17 October 2026." ], "citation": "\"Monthendly AP Obligations And Standards\", updated 2026-10-18, https://monthendly.com/datasets/ap-obligations-and-standards/.", "changed_since": null, "national": { "unit": "%", "n": 5, "median": 20, "min": 0, "max": 30, "p25": 2.5, "p75": 27, "mean": 15.8, "units": { "%": 5, "day": 3 }, "published_sources": 5, "named_sources": 13, "read_sources": 13, "not_published": 8, "published_share": 0.385 }, "by_axis": { "obligation": { "backup-withholding-rate": { "%": { "n": 1, "median": 24, "min": 24, "max": 24, "p25": 24, "p75": 24, "mean": 24 } }, "e-file-transmitter-code-processing": { "day": { "n": 1, "median": 45, "min": 45, "max": 45, "p25": 45, "p75": 45, "mean": 45 } }, "nonresident-alien-withholding": { "%": { "n": 1, "median": 30, "min": 30, "max": 30, "p25": 30, "p75": 30, "mean": 30 } }, "statutory-payment-term": { "day": { "n": 1, "median": 60, "min": 60, "max": 60, "p25": 60, "p75": 60, "mean": 60 } }, "default-payment-term": { "day": { "n": 1, "median": 30, "min": 30, "max": 30, "p25": 30, "p75": 30, "mean": 30 } }, "vat-standard-rate": { "%": { "n": 1, "median": 20, "min": 20, "max": 20, "p25": 20, "p75": 20, "mean": 20 } }, "vat-reduced-rate": { "%": { "n": 1, "median": 5, "min": 5, "max": 5, "p25": 5, "p75": 5, "mean": 5 } }, "vat-zero-rate": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } } } }, "rows": [ { "source": "IRS backup withholding", "url": "https://www.irs.gov/businesses/small-businesses-self-employed/backup-withholding", "figure": "24 percent", "value": 24, "unit": "%", "vat": null, "axis": { "obligation": "backup-withholding-rate" }, "retrieved_at": "2026-10-17", "quote": "There are situations when the payer is required to withhold at the current rate of 24 percent.", "source_class": "primary-government", "text_sha256": "ef6134b30e2b49979b8c432c6e3785586de69a9f0d6f45003c7408cc69f7afad" }, { "source": "IRS e-file information returns", "url": "https://www.irs.gov/filing/e-file-information-returns", "figure": "45 days", "value": 45, "unit": "day", "vat": null, "axis": { "obligation": "e-file-transmitter-code-processing" }, "retrieved_at": "2026-10-17", "quote": "It may take to up 45 days for processing.", "source_class": "primary-government", "text_sha256": "80b650c547a406f8a5ed6955f4c79a354919e27ebc935d86df59391777f8bc64" }, { "source": "IRS forms and taxes for independent contractors", "url": "https://www.irs.gov/businesses/small-businesses-self-employed/forms-and-associated-taxes-for-independent-contractors", "figure": "30%", "value": 30, "unit": "%", "vat": null, "axis": { "obligation": "nonresident-alien-withholding" }, "retrieved_at": "2026-10-17", "quote": "Payments made to these individuals may be subject to 30% withholding (nonresident alien withholding rate) unless a lower rate is provided by tax treaty or the law.", "source_class": "primary-government", "text_sha256": "48491b1daa12e544b48fb3728ded3f7c22140f62e30fadad9454dda47903e167" }, { "source": "GOV.UK late commercial payments: interest and debt recovery", "url": "https://www.gov.uk/late-commercial-payments-interest-debt-recovery", "figure": "60 days", "value": 60, "unit": "day", "vat": null, "axis": { "obligation": "statutory-payment-term" }, "retrieved_at": "2026-10-17", "quote": "If you agree a payment date, it must usually be within 30 days for public authorities or 60 days for business transactions.", "source_class": "primary-government", "text_sha256": "87fab617b973796b516613998707daa6063b813554f721e54377fd17fa66b1b8" }, { "source": "GOV.UK late commercial payments: interest and debt recovery", "url": "https://www.gov.uk/late-commercial-payments-interest-debt-recovery", "figure": "30 days", "value": 30, "unit": "day", "vat": null, "axis": { "obligation": "default-payment-term" }, "retrieved_at": "2026-10-17", "quote": "If you do not agree a payment date, the law says the payment is late 30 days after either:", "source_class": "primary-government", "text_sha256": "87fab617b973796b516613998707daa6063b813554f721e54377fd17fa66b1b8" }, { "source": "GOV.UK VAT invoices", "url": "https://www.gov.uk/vat-record-keeping/vat-invoices", "figure": "20%", "value": 20, "unit": "%", "vat": null, "axis": { "obligation": "vat-standard-rate" }, "retrieved_at": "2026-10-17", "quote": "You usually charge standard rate of VAT (currently 20%) on most goods and services.", "source_class": "primary-government", "text_sha256": "d3a703a74c9ac5d927ada7fe9916afbc2fc731866cb30e47982c61c21b1fa245" }, { "source": "GOV.UK VAT invoices", "url": "https://www.gov.uk/vat-record-keeping/vat-invoices", "figure": "5%", "value": 5, "unit": "%", "vat": null, "axis": { "obligation": "vat-reduced-rate" }, "retrieved_at": "2026-10-17", "quote": "You charge reduced rate (currently 5%) instead of standard rate on certain goods or services, or if the circumstances of the sale meets certain rules.", "source_class": "primary-government", "text_sha256": "d3a703a74c9ac5d927ada7fe9916afbc2fc731866cb30e47982c61c21b1fa245" }, { "source": "GOV.UK VAT invoices", "url": "https://www.gov.uk/vat-record-keeping/vat-invoices", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "obligation": "vat-zero-rate" }, "retrieved_at": "2026-10-17", "quote": "Zero rate means you must still account for and charge VAT (for example, you must include it on your invoices) but the rate you use is 0%.", "source_class": "primary-government", "text_sha256": "d3a703a74c9ac5d927ada7fe9916afbc2fc731866cb30e47982c61c21b1fa245" } ], "not_published": [ { "source": "Agenzia delle Entrate fatturazione elettronica", "url": "https://www.agenziaentrate.gov.it/portale/web/guest/aree-tematiche/fatturazione-elettronica", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "European Commission eInvoicing policy", "url": "https://digital-strategy.ec.europa.eu/en/policies/einvoicing", "retrieved_at": "2026-10-03", "reason": "read in full and no accepted figure on the page" }, { "source": "GAO Standards for Internal Control in the Federal Government (Green Book)", "url": "https://www.gao.gov/products/gao-14-704g", "retrieved_at": "2026-10-17", "reason": "read in full and no accepted figure on the page" }, { "source": "IRS About Form 1099-NEC", "url": "https://www.irs.gov/forms-pubs/about-form-1099-nec", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "IRS About Form W-9", "url": "https://www.irs.gov/forms-pubs/about-form-w-9", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "PCAOB AS 1105 Audit Evidence", "url": "https://pcaobus.org/oversight/standards/auditing-standards/details/AS1105", "retrieved_at": "2026-10-17", "reason": "read in full and no accepted figure on the page" }, { "source": "SEC final rule 33-8238, management report on internal control over financial reporting", "url": "https://www.sec.gov/rules/final/33-8238.htm", "retrieved_at": "2026-10-10", "reason": "read in full and no accepted figure on the page" }, { "source": "The Reporting on Payment Practices and Performance Regulations 2017", "url": "https://www.legislation.gov.uk/uksi/2017/395/contents/made", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" } ], "sources": [ { "url": "https://www.agenziaentrate.gov.it/portale/web/guest/aree-tematiche/fatturazione-elettronica", "label": "Agenzia delle Entrate fatturazione elettronica", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://digital-strategy.ec.europa.eu/en/policies/einvoicing", "label": "European Commission eInvoicing policy", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gao.gov/products/gao-14-704g", "label": "GAO Standards for Internal Control in the Federal Government (Green Book)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/late-commercial-payments-interest-debt-recovery", "label": "GOV.UK late commercial payments: interest and debt recovery", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/vat-record-keeping/vat-invoices", "label": "GOV.UK VAT invoices", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.irs.gov/forms-pubs/about-form-1099-nec", "label": "IRS About Form 1099-NEC", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.irs.gov/forms-pubs/about-form-w-9", "label": "IRS About Form W-9", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.irs.gov/businesses/small-businesses-self-employed/backup-withholding", "label": "IRS backup withholding", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.irs.gov/filing/e-file-information-returns", "label": "IRS e-file information returns", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.irs.gov/businesses/small-businesses-self-employed/forms-and-associated-taxes-for-independent-contractors", "label": "IRS forms and taxes for independent contractors", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://pcaobus.org/oversight/standards/auditing-standards/details/AS1105", "label": "PCAOB AS 1105 Audit Evidence", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.sec.gov/rules/final/33-8238.htm", "label": "SEC final rule 33-8238, management report on internal control over financial reporting", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.legislation.gov.uk/uksi/2017/395/contents/made", "label": "The Reporting on Payment Practices and Performance Regulations 2017", "license": "the publisher's own terms; quoted for reporting and comment" } ], "methodology": "Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 5 of the 13 named sources that could be read published a usable figure; 8 published none and are recorded as not published, never filled in; 0 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source for each breakdown it prices, in % (a source's median where its page yielded several accepted sentences for one breakdown), so a page that gives figures for several breakdowns gives one for each and N counts 5 figures, never sentences; 15 candidate sentence(s) were refused by a reviewer with the reason recorded. The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per jurisdiction per obligation - the e-invoicing mandate and its start date, the supplier information return and its threshold, the VAT invoice content and record-retention rule, the statutory payment term and the interest on a late one, and the control and audit standard a payables balance is tested against - each quoted from the authority's own page with its effective date; the derived figure is the compliance calendar an AP function faces in each country and what changes on each date, and changed-since, which is the news when a mandate starts", "embed": "

0 to 30 percent

5 published figures, AP Obligations And Standards, across 5 sources, read 17 October 2026

Source: Monthendly AP Obligations And Standards
" }