Review the overdue regulatory records

RISK-REG-0001: eight-year voucher period (BEG IV) confirmed against
secondary sources and §147 AO. RISK-POL-0009/0002: positions unchanged; new
restore evidence noted as partial. RISK-POL-0012: receiving duty still
unowned; issuing phase-in dates added, flagged for confirmation.
RISK-POL-0011: stays dormant.

Co-Authored-By: Claude Opus 5 <noreply@anthropic.com>

Assistant: claude-code
Assistant-Model: opus
Assistant-Process: 6903@bnt-lap001
Assistant-Session: 8319e8a8-ffa6-4eb3-b8bf-b29945628f89

docs/regulatory/policies/RISK-POL-0012-e-invoicing.md

@@ -7,10 +7,11 @@ status: active
 activates_when: "the estate is a German business receiving B2B invoices — already true"
 owner: risk-nexus
 written: "2026-08-20"
-cadence: instant
-clean_streak: 0
-last_checked: "2026-08-20T21:30:00Z"
-next_check: "2026-08-20T21:30:00Z"
+cadence: 1h
+clean_streak: 1
+last_checked: "2026-09-22T06:26:29Z"
+next_check: "2026-09-22T07:26:29Z"
+checked_by: "worsch"
 ---
 
 # RISK-POL-0012 — e-invoicing
@@ -53,3 +54,18 @@ structured form, retrievable at eight years.
 Not established. If a supplier sends one tomorrow, nobody here can say what
 happens to it — which is a small, ordinary, entirely fixable gap, and exactly
 the kind that only becomes visible when it is written down.
+
+**2026-09-22 review.** The position is unchanged. The receiving duty is live
+and still has no named owner in the estate, five weeks after this record was
+written. The issuing dates under §27(38) UStG are:
+
+- **2027-01-01** for businesses with prior-year turnover above EUR 800,000;
+- **2028-01-01** for everyone else.
+
+A turnover below the threshold therefore leaves about fifteen months, not
+three. This is from general knowledge of the Wachstumschancengesetz and has
+not been re-read against the current text. Confirm it before planning to it.
+
+## Reviews
+
+- **2026-09-22** — clean check: Receiving duty live, still no named owner; issuing phase-in dates noted (2027/2028), to be confirmed. Cadence instant → 1h (1 clean in a row); next check 2026-09-22 07:26Z.