Regulatory coverage, country by country.
🇺🇸 United States
Risk: IRS worker misclassification → back-taxes up to 3 years, FICA contributions, failure-to-file penalties.
- IRS 20-factor behavioral / financial / relationship control test
- W-8BEN / W-8BEN-E collection and expiration tracking
- Form 1099-NEC readiness (contractors paid >$600/year)
- EIN / TIN verification against IRS database
- Backup withholding (30%) trigger detection
- Form 1042-S filing readiness
🇬🇧 United Kingdom
Risk: IR35 off-payroll rules (post-April 2021) → deemed employee → PAYE + NIC back-taxes from HMRC.
- IR35 CEST (Check Employment Status for Tax) automated scoring
- Control test, substitution test, mutuality of obligation assessment
- Contract language recommendations (substitution clauses, control limitations)
- Chapter 10 ITEPA 2003 compliance checkpoints
🇫🇷 France
Risk: URSSAF requalification → 3–5 years of back social contributions + penalties. Missing intra-EU VAT → 5% of invoice reassessment.
- URSSAF subordination criteria (economic dependency, exclusivity, recurrence)
- VAT reverse charge (cross-border B2B, article 283-2 CGI)
- SIRET / intra-EU VAT number validation
- EU DAC7 directive (2024) — digital platform contractor reporting
🇩🇪 Germany
Risk: Scheinselbständigkeit → Deutsche Rentenversicherung (DRV) reassessment → back social-security contributions.
- DRV Scheinselbständigkeit criteria (5-factor test)
- USt-IdNr (VAT ID) validation
- Reverse charge (§13b UStG) verification on inbound invoices
🇮🇳 India
Risk: Non-compliant GST → input tax credit denied. Missing PAN → 20% TDS deduction.
- GSTIN validation in real time
- PAN (Permanent Account Number) verification
- TDS (Tax Deducted at Source) obligation detection
- Form 15CA / 15CB cross-border payment compliance
🇲🇽 Mexico
Risk: Non-compliant CFDI → invoice non-deductible → ISR and VAT not recoverable.
- CFDI XML structure validation (SAT schema)
- RFC (Registro Federal de Contribuyentes) verification
- Timbre fiscal (PAC signature) authenticity check
🇧🇷 Brazil
Risk: Non-compliant Nota Fiscal → IR and PIS/COFINS non-recoverable. ISS on services.
- NF-e / NFS-e XML validation
- CNPJ verification
- Withholding (retenção na fonte) obligation detection
🇵🇭 Philippines
Risk: Non-compliant BIR receipts → VAT input credit denied.
- TIN / BIR registration validation
- Official receipt vs. sales invoice compliance check
- VAT zero-rating on export services verification
Every regulation added to INPAID's coverage increases its value for all existing customers. New country? All your clients benefit on day one.
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