Remove attached document fields and add new terms

addons/gr-mydata-v1.mdx

@@ -242,7 +242,7 @@ Example usage:
 				"cat": "VAT",
 				"key": "exempt",
 				"ext": {
-					"gr-mydata-exemption": "3"
+					"gr-mydata-exemption": "7"
 				}
 			}
 		],

regimes/ae.mdx

@@ -1,6 +1,19 @@
 ---
 title: United Arab Emirates
 ---
+The UAE tax system is administered by the Federal Tax Authority (FTA).
+VAT was introduced on January 1, 2018, with standard, zero, and
+exempt rate categories.
+
+Businesses must register for VAT if taxable supplies and imports
+exceed AED 375,000 in a 12-month period, with voluntary registration
+available above AED 187,500. Registered businesses receive a Tax
+Registration Number (TRN) which must be included on all tax invoices.
+
+Simplified VAT invoices may be used when the recipient is not VAT
+registered, or when the transaction value does not exceed AED 10,000
+for VAT-registered recipients. Credit notes are supported for
+correcting invoices.
 
 ## Base Details
 

regimes/ar.mdx

@@ -1,19 +1,36 @@
 ---
 title: Argentina
 ---
-Argentina's tax system is administered by ARCA (Agencia de Recaudación y Control Aduanero), which oversees the collection of IVA (Impuesto al Valor Agregado), the country's value-added tax.
-
-Taxpayers are identified using three main types of tax identification numbers: CUIT (Clave Única de Identificación Tributaria) - 11 digits (XX-XXXXXXXX-X) used by companies and legal entities with prefixes 30, 33 (conflict resolution), and 34 (foreign entities); CUIL (Clave Única de Identificación Laboral) - 11 digits (XX-XXXXXXXX-X) used by individuals and employees with prefixes 20 (males), 27 (females), and 23 (conflict resolution); and CDI (Clave de Identificación) for foreign residents without CUIT/CUIL (not validated).
-
-IVA rates include 27% increased rate for gas, water and telecom services, 21% general rate for most goods and services, and 10.5% reduced rate for essential goods such as construction, medicine, transportation, and food products.
-
-Argentina applies several retention taxes: IVA Retenido (Retained VAT) with variable rates based on taxpayer category and registration status (reference: AFIP RG 2854/2010 and modifications); Ganancias (Income Tax Withholding) applied to payments for services with rates ranging from 0.5% to 35% depending on service type (reference: AFIP RG 830/2000, RG 4003/2017); and Ingresos Brutos (Gross Income Tax), a provincial tax with rates set by each jurisdiction, typically 1% to 5% depending on province and activity.
-
-Electronic invoicing through ARCA's system is required for most transactions. Electronic invoices must include CAE/CAI (Código de Autorización Electrónico - Electronic Authorization Code) and Point of Sale (Punto de Venta) for invoice numbering.
-
-Common invoice types include Tipo A (issued by Responsable Inscripto to another Responsable Inscripto), Tipo B (issued by Responsable Inscripto to Monotributista or final consumer), Tipo C (issued by Monotributista or exempt entities), Tipo E (export invoices), and Credit Notes (Notas de Crédito - corrective documents).
-
-Argentina has different tax regime classifications: Responsable Inscripto (registered taxpayer with full IVA obligations), Monotributo (simplified tax regime for small businesses), Exento (exempt from IVA), No Responsable (not responsible for IVA collection), and Consumidor Final (final consumer - no tax ID required).
+Argentina's tax system is administered by ARCA (Agencia de Recaudación
+y Control Aduanero), which oversees the collection of IVA (Impuesto al
+Valor Agregado), the country's value-added tax.
+
+Taxpayers are identified using three main types of tax identification
+numbers: CUIT (Clave Única de Identificación Tributaria), 11 digits
+(XX-XXXXXXXX-X) used by companies and legal entities with prefixes 30,
+33, and 34; CUIL (Clave Única de Identificación Laboral), 11 digits used
+by individuals with prefixes 20, 27, and 23; and CDI (Clave de
+Identificación) for foreign residents without CUIT/CUIL.
+
+IVA has increased, general, and reduced rates. Argentina also
+applies several retention taxes: IVA Retenido (Retained VAT) with
+variable rates based on taxpayer category; Ganancias (Income Tax
+Withholding) applied to payments for services; and Ingresos Brutos
+(Gross Income Tax), a provincial tax with rates set by each
+jurisdiction.
+
+Electronic invoicing through ARCA is required for most transactions.
+Invoices must include a CAE (Código de Autorización Electrónico) and
+Point of Sale (Punto de Venta) number.
+
+Common invoice types include Tipo A (between Responsable Inscripto
+parties), Tipo B (to Monotributista or final consumer), Tipo C (from
+Monotributista or exempt entities), Tipo E (exports), and Credit Notes
+(Notas de Crédito).
+
+Tax regime classifications include Responsable Inscripto (full IVA
+obligations), Monotributo (simplified regime for small businesses),
+Exento (exempt from IVA), and Consumidor Final (no tax ID required).
 
 ## Base Details
 

regimes/at.mdx

@@ -1,6 +1,15 @@
 ---
 title: Austria
 ---
+Austria's tax system is administered by the Federal Ministry of
+Finance (Bundesministerium für Finanzen). As an EU member state,
+Austria follows the EU VAT Directive with standard, reduced, and
+intermediate rates.
+
+VAT (Umsatzsteuer, USt) applies to most goods and services.
+Businesses are identified by their UID-Nummer (VAT identification
+number) in the format ATU followed by 8 digits. Austria supports
+credit notes for invoice corrections.
 
 ## Base Details
 

regimes/be.mdx

@@ -1,6 +1,19 @@
 ---
 title: Belgium
 ---
+Belgium's tax system is administered by the Federal Public Service Finance
+(Service Public Fédéral Finances / Federale Overheidsdienst Financiën).
+As an EU member state, Belgium follows the EU VAT Directive.
+
+VAT (Taxe sur la Valeur Ajoutée, TVA / Belasting over de Toegevoegde Waarde,
+BTW) applies at standard, intermediate, and reduced rates. The intermediate
+rate covers certain goods including social housing, restaurant services, and
+some food products, while the reduced rate applies to basic necessities such
+as food, water, pharmaceuticals, books, and passenger transport.
+
+Businesses are identified by their VAT number (Numéro de TVA / BTW-nummer)
+in the format BE followed by 10 digits. Belgium supports credit notes for
+invoice corrections.
 
 ## Base Details
 

regimes/br.mdx

@@ -1,7 +1,25 @@
 ---
 title: Brazil
 ---
-Tax identification in Brazil is provided either through a CNPJ for businesses or a CPF for individuals. Both types are valid for the issuance of NFS-e (electronic service invoices).
+Brazil uses Notas Fiscais Eletrônicas (electronic fiscal notes) such as NFSe,
+NFe, and NFCe for reporting tax information to municipal, state, and federal
+authorities. The tax system is administered by the Receita Federal (Federal
+Revenue Service).
+
+Tax identification is provided through a CNPJ (Cadastro Nacional da Pessoa
+Jurídica) for businesses, consisting of 14 digits, or a CPF (Cadastro de Pessoas
+Físicas) for individuals, consisting of 11 digits. Both types are valid for the
+issuance of NFS-e (electronic service invoices).
+
+Brazilian addresses have three subdivisions relevant for tax purposes: bairro
+(neighbourhood), município (municipality), and estado (state). Municipality codes
+follow the IBGE coding system.
+
+Service notes (NFSe) let service providers document and report taxes such as
+ISS (Imposto Sobre Serviços) related to the services they provide. Municipal
+governments regulate them. Special tax regimes include Simples Nacional for
+simplified taxation of micro and small enterprises, and MEI (Micro-Empreendedor
+Individual) for individual micro-entrepreneurs.
 
 ## Base Details
 

regimes/ca.mdx

@@ -1,6 +1,22 @@
 ---
 title: Canada
 ---
+Canada's tax system is administered by the Canada Revenue Agency
+(CRA). The country uses a multi-layered sales tax system consisting
+of the federal Goods and Services Tax (GST) and various provincial
+taxes.
+
+The Harmonized Sales Tax (HST) combines GST and provincial sales
+tax in participating provinces. Non-participating provinces levy a
+separate Provincial Sales Tax (PST) at varying rates. Zero-rated
+supplies include basic groceries, agricultural products, and
+exports. Exempt supplies include certain financial services,
+educational services, and healthcare services.
+
+Businesses with annual taxable revenues exceeding CAD 30,000 must
+register for GST/HST. Tax identification is through the Business
+Number (BN) assigned by the CRA. Canada supports both credit notes
+and debit notes for invoice corrections.
 
 ## Base Details
 

regimes/ch.mdx

@@ -1,6 +1,21 @@
 ---
 title: Switzerland
 ---
+Switzerland's tax system is administered by the Federal Tax Administration
+(Eidgenössische Steuerverwaltung, ESTV). Although not an EU member, Switzerland
+operates its own VAT system (Mehrwertsteuer, MWST).
+
+VAT applies at standard, reduced, and special rates. The reduced rate covers
+everyday goods such as food, non-alcoholic beverages, books, newspapers, and
+medicines, while a special rate applies to accommodation services.
+
+Businesses with annual taxable revenues exceeding CHF 100,000 must register
+for VAT. Tax identification uses the UID (Unternehmens-Identifikationsnummer)
+in the format CHE-XXX.XXX.XXX followed by "MWST" for VAT purposes.
+
+Switzerland supports credit notes for invoice corrections. E-invoicing is not
+mandatory but is increasingly used, particularly in business-to-government (B2G)
+transactions.
 
 ## Base Details
 

regimes/co.mdx

@@ -1,6 +1,26 @@
 ---
 title: Colombia
 ---
+Colombia's tax system is administered by the DIAN (Dirección de Impuestos y
+Aduanas Nacionales). Electronic invoicing is mandatory for most businesses
+through the DIAN's e-invoicing platform.
+
+Businesses are identified by their NIT (Número de Identificación Tributaria),
+which includes a check digit. For B2C transactions (using the simplified tag),
+customers may be identified using various document types including Registro
+civil, Tarjeta de identidad, Cédula de ciudadanía, Tarjeta de extranjería,
+Cédula de extranjería, Pasaporte, PEP, or NUIP. If no customer identity is
+provided for simplified invoices, the reserved final consumer code is used
+automatically.
+
+IVA (Impuesto sobre el Valor Agregado) applies at general, reduced, and zero
+rates. Some goods and services are excluded or exempt from IVA.
+
+Invoice series must be pre-registered with the DIAN. Municipality codes are
+required for addresses. Both credit notes and debit notes are supported for
+invoice corrections, each requiring a specific correction cause code from the
+DIAN (e.g. partial refund, revoked, discount, adjustment for credit notes;
+interest, pending charges, change in value for debit notes).
 
 ## Base Details
 

regimes/de.mdx

@@ -1,6 +1,20 @@
 ---
 title: Germany
 ---
+Germany's tax system is administered by the Federal Central Tax Office
+(Bundeszentralamt für Steuern, BZSt). As an EU member state, Germany follows
+the EU VAT Directive with locally adapted rates.
+
+VAT (Umsatzsteuer, USt) applies at standard and reduced rates. The reduced
+rate covers food, books, newspapers, public transport, and cultural events.
+
+Businesses are identified by their Umsatzsteuer-Identifikationsnummer (USt-IdNr)
+in the format DE followed by 9 digits for cross-border transactions, and by
+their Steuernummer (tax number) in regional formats for domestic purposes.
+
+Germany supports credit notes for invoice corrections. E-invoicing is
+progressively becoming mandatory, with XRechnung as the standard for B2G
+transactions and ZUGFeRD/Factur-X widely used for B2B.
 
 ## Base Details
 

regimes/dk.mdx

@@ -1,6 +1,19 @@
 ---
 title: Denmark
 ---
+Denmark's tax system is administered by the Danish Tax Agency (Skattestyrelsen).
+As an EU member state, Denmark follows the EU VAT Directive.
+
+VAT (Moms, short for Merværdiafgift) applies at a single standard rate on
+most goods and services. Unlike many other EU countries, Denmark does not
+have reduced VAT rates, making it one of the simplest VAT systems in Europe.
+Certain supplies are zero-rated (e.g. exports, newspapers) or exempt (e.g.
+healthcare, education, financial services).
+
+Businesses are identified by their CVR number (Det Centrale Virksomhedsregister),
+an 8-digit number. The Danish VAT number uses the format DK followed by the
+8-digit CVR number. E-invoicing via the NemHandel/PEPPOL network is mandatory
+for all B2G transactions.
 
 ## Base Details
 
@@ -20,4 +33,14 @@ title: Denmark
 
 | Rate | Keys | Name | Percents | Description |
 | ---- | ---- | ---- | -------- | ----------- |
-| <code>general</code> | <code>standard</code> | General Rate | 25.0% |  |
+| <code>general</code> | <code>standard</code> | General Rate | 25.0% |  |
+
+## Correction Definitions
+
+Auto-generation of corrective invoices or credit and debit notes is
+supported.
+
+### Invoice Types
+
+The types of invoices that can be created with a preceding definition:
+- <code>credit-note</code>

regimes/el.mdx

@@ -1,6 +1,23 @@
 ---
 title: Greece
 ---
+Greece's tax system is administered by the Independent Authority for Public
+Revenue (IAPR / AADE). As an EU member state, Greece follows the EU VAT
+Directive with locally adapted rates.
+
+FPA (Fóros Prostithémenis Axías) applies at standard, reduced, and
+super-reduced rates. The islands of Leros, Lesbos, Kos, Samos, and Chios
+benefit from a reduction on all standard rates.
+
+Businesses are identified by their AFM (Arithmós Forologikoú Mitróou), a
+9-digit tax identification number. The Greek VAT number uses the format EL
+followed by the 9-digit AFM.
+
+Greece uses the myDATA platform for tax reporting, where invoices must be
+classified with specific invoice type codes, VAT category codes, income
+classifications, and exemption codes. Payment method codes must also be
+reported. PEPPOL BIS Billing 3.0 is used for B2G e-invoicing. Credit notes
+are supported for invoice corrections.
 
 ## Base Details
 

regimes/es.mdx

@@ -1,6 +1,26 @@
 ---
 title: Spain
 ---
+Spain's tax system is administered by the Agencia Tributaria (AEAT). As an
+EU member state, Spain follows the EU VAT Directive with locally adapted rates.
+
+IVA (Impuesto sobre el Valor Añadido) applies at general, reduced, and
+super-reduced rates. The Canary Islands use IGIC (Impuesto General Indirecto
+Canario) instead of IVA, while Ceuta and Melilla use IPSI (Impuesto sobre la
+Producción, los Servicios y la Importación).
+
+Businesses are identified by their NIF (Número de Identificación Fiscal) or
+CIF for companies. IRPF (Impuesto sobre la Renta de las Personas Físicas)
+retention taxes apply to freelancer invoices at varying rates.
+
+According to Real Decreto 1619/2012, only rectified (rectificativa) invoices
+are recognized in Spanish law. GOBL maps corrective invoices to "rectificación
+modelo íntegro" (complete replacement) and credit notes to "rectificación por
+diferencias" (correction by differences, with quantities inverted during
+conversion). The FacturaE format is used for B2G e-invoicing, with TicketBAI
+required in the Basque Country, VeriFactu being rolled out nationally, and the
+SII (Suministro Inmediato de Información) system providing near-real-time
+reporting of invoicing data to the AEAT.
 
 ## Base Details
 

regimes/fr.mdx

@@ -1,7 +1,24 @@
 ---
 title: France
 ---
-The French tax regime covers the basics.
+France's tax system is administered by the Direction Générale des Finances
+Publiques (DGFiP). As an EU member state, France follows the EU VAT Directive
+with locally adapted rates.
+
+TVA (Taxe sur la Valeur Ajoutée) applies at standard, intermediate, reduced,
+and super-reduced rates covering various categories of goods and services.
+
+Businesses are identified by three closely related numbers: the VAT code
+(numéro de TVA intracommunautaire), an 11-digit number starting with a
+2-digit checksum followed by the 9-digit SIREN; the SIREN itself, a 9-digit
+company identifier from the national register (Répertoire SIRENE); and the
+SIRET, which extends the SIREN with a 5-digit establishment number to form
+a 14-digit code.
+
+France supports both corrective invoices and credit notes for invoice
+corrections. E-invoicing via the Chorus Pro platform is mandatory for B2G
+transactions, with B2B e-invoicing being progressively mandated through the
+CTC (Continuous Transaction Controls) framework.
 
 ## Base Details
 

regimes/gb.mdx

@@ -1,6 +1,21 @@
 ---
 title: United Kingdom
 ---
+The United Kingdom's tax system is administered by His Majesty's Revenue and
+Customs (HMRC). Following Brexit, the UK operates its own VAT system
+independently of the EU VAT Directive.
+
+VAT applies at standard, reduced, and zero rates. Zero-rated supplies include
+food, children's clothing, books, and newspapers. Some supplies are exempt
+from VAT, including financial services, education, and healthcare.
+Companies are identified by their VAT Registration Number (VRN) in the format
+GB followed by 9 digits, and optionally by their Company Registration Number
+(CRN) from Companies House.
+
+Northern Ireland (country code XI) has special arrangements for goods under
+the Windsor Framework, remaining aligned with EU VAT rules for goods while
+following UK rules for services. Credit notes are supported for invoice
+corrections.
 
 ## Base Details
 

regimes/ie.mdx

@@ -1,6 +1,19 @@
 ---
 title: Ireland
 ---
+Ireland's tax system is administered by the Revenue Commissioners (Na
+Coimisinéirí Ioncaim). As an EU member state, Ireland follows the EU VAT
+Directive with locally adapted rates.
+
+VAT applies at standard, reduced, second reduced, livestock, and zero rates.
+Zero-rated supplies include food, children's clothing, oral medicines, and
+exports.
+
+Businesses are identified by their VAT registration number in the format IE
+followed by 7 digits and 1-2 letters.
+
+Ireland supports credit notes for invoice corrections. E-invoicing via
+PEPPOL is supported for B2G transactions.
 
 ## Base Details