Accounts payable audit: AP Obligations And Standards
The AP Obligations And Standards carries 5 published figures read from 5 sources' own pages, from 0 to 30 percent, read 17 October 2026.
Monthendly sells its own paid plan in this category (our pricing). It is not counted here: every figure in this index is another provider's own published price, read from its own page.
5 of the 13 named sources read in full publish a figure; 8 publish none, read 17 October 2026.
By obligation
| Breakdown | Median | Range | Sources |
|---|---|---|---|
| obligationbackup-withholding-rate | 24% | 24 to 24% | 1 |
| obligatione-file-transmitter-code-processing | 45day | 45 to 45day | 1 |
| obligationnonresident-alien-withholding | 30% | 30 to 30% | 1 |
| obligationstatutory-payment-term | 60day | 60 to 60day | 1 |
| obligationdefault-payment-term | 30day | 30 to 30day | 1 |
| obligationvat-standard-rate | 20% | 20 to 20% | 1 |
| obligationvat-reduced-rate | 5% | 5 to 5% | 1 |
| obligationvat-zero-rate | 0% | 0 to 0% | 1 |
Every figure, with its source
One row per source: the figure the source's own page publishes, the page, and the day it was read. A figure that is not on a page we read is not on this one.
| Source | Figure | Breakdown | Read |
|---|---|---|---|
| GOV.UK late commercial payments: interest and debt recovery | 60day | statutory-payment-term | 2026-10-17 |
| IRS e-file information returns | 45day | e-file-transmitter-code-processing | 2026-10-17 |
| IRS forms and taxes for independent contractors | 30% | nonresident-alien-withholding | 2026-10-17 |
| GOV.UK late commercial payments: interest and debt recovery | 30day | default-payment-term | 2026-10-17 |
| IRS backup withholding | 24% | backup-withholding-rate | 2026-10-17 |
| GOV.UK VAT invoices | 20% | vat-standard-rate | 2026-10-17 |
| GOV.UK VAT invoices | 5% | vat-reduced-rate | 2026-10-17 |
| GOV.UK VAT invoices | 0% | vat-zero-rate | 2026-10-17 |
The sentence each figure was read from (8)
- GOV.UK late commercial payments: interest and debt recovery, read 2026-10-17:
If you agree a payment date, it must usually be within 30 days for public authorities or 60 days for business transactions.
- IRS e-file information returns, read 2026-10-17:
It may take to up 45 days for processing.
- IRS forms and taxes for independent contractors, read 2026-10-17:
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.
- GOV.UK late commercial payments: interest and debt recovery, read 2026-10-17:
If you do not agree a payment date, the law says the payment is late 30 days after either:
- IRS backup withholding, read 2026-10-17:
There are situations when the payer is required to withhold at the current rate of 24 percent.
- GOV.UK VAT invoices, read 2026-10-17:
You usually charge standard rate of VAT (currently 20%) on most goods and services.
- GOV.UK VAT invoices, read 2026-10-17:
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.
- GOV.UK VAT invoices, read 2026-10-17:
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%.
Read in full, publishes no figure
8 named sources were read in full on the dates shown and print no usable figure. They are counted, never filled in.
- Agenzia delle Entrate fatturazione elettronica, read 2026-09-12: read in full and no accepted figure on the page
- European Commission eInvoicing policy, read 2026-10-03: read in full and no accepted figure on the page
- GAO Standards for Internal Control in the Federal Government (Green Book), read 2026-10-17: read in full and no accepted figure on the page
- IRS About Form 1099-NEC, read 2026-09-12: read in full and no accepted figure on the page
- IRS About Form W-9, read 2026-09-12: read in full and no accepted figure on the page
- PCAOB AS 1105 Audit Evidence, read 2026-10-17: read in full and no accepted figure on the page
- SEC final rule 33-8238, management report on internal control over financial reporting, read 2026-10-10: read in full and no accepted figure on the page
- The Reporting on Payment Practices and Performance Regulations 2017, read 2026-09-12: read in full and no accepted figure on the page
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
15 candidate sentences on these pages were refused by a reviewer; each refusal and its reason is recorded in the review ledger.
Sources (13)
- Agenzia delle Entrate fatturazione elettronica(the publisher's own terms; quoted for reporting and comment)
- European Commission eInvoicing policy(the publisher's own terms; quoted for reporting and comment)
- GAO Standards for Internal Control in the Federal Government (Green Book)(the publisher's own terms; quoted for reporting and comment)
- GOV.UK late commercial payments: interest and debt recovery(the publisher's own terms; quoted for reporting and comment)
- GOV.UK VAT invoices(the publisher's own terms; quoted for reporting and comment)
- IRS About Form 1099-NEC(the publisher's own terms; quoted for reporting and comment)
- IRS About Form W-9(the publisher's own terms; quoted for reporting and comment)
- IRS backup withholding(the publisher's own terms; quoted for reporting and comment)
- IRS e-file information returns(the publisher's own terms; quoted for reporting and comment)
- IRS forms and taxes for independent contractors(the publisher's own terms; quoted for reporting and comment)
- PCAOB AS 1105 Audit Evidence(the publisher's own terms; quoted for reporting and comment)
- SEC final rule 33-8238, management report on internal control over financial reporting(the publisher's own terms; quoted for reporting and comment)
- The Reporting on Payment Practices and Performance Regulations 2017(the publisher's own terms; quoted for reporting and comment)
Cite or embed this figure
Cite or embed this figure
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.
Cite as: "Monthendly AP Obligations And Standards", updated 2026-10-18, https://monthendly.com/datasets/ap-obligations-and-standards/.
Download the CSV (8 rows, computed 2026-10-18)