# 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 · https://monthendly.com/datasets/ap-obligations-and-standards/ · computed 2026-10-18

**Range of the published figures:** 0 to 30 % (range 0 to 30 %; 5 sources with a figure; 5 of 13 sources read publish one).

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 |
|---|---|---|---|
| obligation backup-withholding-rate | 24 % | 24 to 24 % | 1 |
| obligation e-file-transmitter-code-processing | 45 day | 45 to 45 day | 1 |
| obligation nonresident-alien-withholding | 30 % | 30 to 30 % | 1 |
| obligation statutory-payment-term | 60 day | 60 to 60 day | 1 |
| obligation default-payment-term | 30 day | 30 to 30 day | 1 |
| obligation vat-standard-rate | 20 % | 20 to 20 % | 1 |
| obligation vat-reduced-rate | 5 % | 5 to 5 % | 1 |
| obligation vat-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.

| Source | Figure | Breakdown | Read |
|---|---|---|---|
| [GOV.UK late commercial payments: interest and debt recovery](https://www.gov.uk/late-commercial-payments-interest-debt-recovery) | 60 day | statutory-payment-term | 2026-10-17 |
| [IRS e-file information returns](https://www.irs.gov/filing/e-file-information-returns) | 45 day | e-file-transmitter-code-processing | 2026-10-17 |
| [IRS forms and taxes for independent contractors](https://www.irs.gov/businesses/small-businesses-self-employed/forms-and-associated-taxes-for-independent-contractors) | 30 % | nonresident-alien-withholding | 2026-10-17 |
| [GOV.UK late commercial payments: interest and debt recovery](https://www.gov.uk/late-commercial-payments-interest-debt-recovery) | 30 day | default-payment-term | 2026-10-17 |
| [IRS backup withholding](https://www.irs.gov/businesses/small-businesses-self-employed/backup-withholding) | 24 % | backup-withholding-rate | 2026-10-17 |
| [GOV.UK VAT invoices](https://www.gov.uk/vat-record-keeping/vat-invoices) | 20 % | vat-standard-rate | 2026-10-17 |
| [GOV.UK VAT invoices](https://www.gov.uk/vat-record-keeping/vat-invoices) | 5 % | vat-reduced-rate | 2026-10-17 |
| [GOV.UK VAT invoices](https://www.gov.uk/vat-record-keeping/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](https://www.gov.uk/late-commercial-payments-interest-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](https://www.irs.gov/filing/e-file-information-returns), read 2026-10-17: "It may take to up 45 days for processing."
- [IRS forms and taxes for independent contractors](https://www.irs.gov/businesses/small-businesses-self-employed/forms-and-associated-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](https://www.gov.uk/late-commercial-payments-interest-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](https://www.irs.gov/businesses/small-businesses-self-employed/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](https://www.gov.uk/vat-record-keeping/vat-invoices), read 2026-10-17: "You usually charge standard rate of VAT (currently 20%) on most goods and services."
- [GOV.UK VAT invoices](https://www.gov.uk/vat-record-keeping/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](https://www.gov.uk/vat-record-keeping/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

- [Agenzia delle Entrate fatturazione elettronica](https://www.agenziaentrate.gov.it/portale/web/guest/aree-tematiche/fatturazione-elettronica), read 2026-09-12: read in full and no accepted figure on the page
- [European Commission eInvoicing policy](https://digital-strategy.ec.europa.eu/en/policies/einvoicing), 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)](https://www.gao.gov/products/gao-14-704g), read 2026-10-17: read in full and no accepted figure on the page
- [IRS About Form 1099-NEC](https://www.irs.gov/forms-pubs/about-form-1099-nec), read 2026-09-12: read in full and no accepted figure on the page
- [IRS About Form W-9](https://www.irs.gov/forms-pubs/about-form-w-9), read 2026-09-12: read in full and no accepted figure on the page
- [PCAOB AS 1105 Audit Evidence](https://pcaobus.org/oversight/standards/auditing-standards/details/AS1105), 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](https://www.sec.gov/rules/final/33-8238.htm), read 2026-10-10: read in full and no accepted figure on the page
- [The Reporting on Payment Practices and Performance Regulations 2017](https://www.legislation.gov.uk/uksi/2017/395/contents/made), 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

## Sources

- [Agenzia delle Entrate fatturazione elettronica](https://www.agenziaentrate.gov.it/portale/web/guest/aree-tematiche/fatturazione-elettronica) (the publisher's own terms; quoted for reporting and comment)
- [European Commission eInvoicing policy](https://digital-strategy.ec.europa.eu/en/policies/einvoicing) (the publisher's own terms; quoted for reporting and comment)
- [GAO Standards for Internal Control in the Federal Government (Green Book)](https://www.gao.gov/products/gao-14-704g) (the publisher's own terms; quoted for reporting and comment)
- [GOV.UK late commercial payments: interest and debt recovery](https://www.gov.uk/late-commercial-payments-interest-debt-recovery) (the publisher's own terms; quoted for reporting and comment)
- [GOV.UK VAT invoices](https://www.gov.uk/vat-record-keeping/vat-invoices) (the publisher's own terms; quoted for reporting and comment)
- [IRS About Form 1099-NEC](https://www.irs.gov/forms-pubs/about-form-1099-nec) (the publisher's own terms; quoted for reporting and comment)
- [IRS About Form W-9](https://www.irs.gov/forms-pubs/about-form-w-9) (the publisher's own terms; quoted for reporting and comment)
- [IRS backup withholding](https://www.irs.gov/businesses/small-businesses-self-employed/backup-withholding) (the publisher's own terms; quoted for reporting and comment)
- [IRS e-file information returns](https://www.irs.gov/filing/e-file-information-returns) (the publisher's own terms; quoted for reporting and comment)
- [IRS forms and taxes for independent contractors](https://www.irs.gov/businesses/small-businesses-self-employed/forms-and-associated-taxes-for-independent-contractors) (the publisher's own terms; quoted for reporting and comment)
- [PCAOB AS 1105 Audit Evidence](https://pcaobus.org/oversight/standards/auditing-standards/details/AS1105) (the publisher's own terms; quoted for reporting and comment)
- [SEC final rule 33-8238, management report on internal control over financial reporting](https://www.sec.gov/rules/final/33-8238.htm) (the publisher's own terms; quoted for reporting and comment)
- [The Reporting on Payment Practices and Performance Regulations 2017](https://www.legislation.gov.uk/uksi/2017/395/contents/made) (the publisher's own terms; quoted for reporting and comment)

## Cite or embed

- 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/.

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