Live Updates: COVID-19-Related Tax Changes

Sovos
March 18, 2020

Originally posted: March 18, 2020, at 5:00 p.m. ET.
Last Updated: June 29, 2020, at 5:00 p.m. ET.


The impact of COVID-19 on businesses across the globe has been swift and severe.

In response, many federal, state and local governments are working to provide relief to both businesses and individual taxpayers impacted by the pandemic.

As COVID-19-related tax changes have slowed, Sovos is no longer updating this page, as of July 1, 2020. Please subscribe to our regulatory feed for the latest updates in regulatory news.


Argentina

Updated April 6, 2020

The Argentinean tax administration (AFIP) extended again the previous suspension of the deadlines to comply with several administrative procedures required to the taxpayers at the AFIP. The suspension that was originally scheduled to apply from March 18 to 31, 2020, now is extended until April 12, 2020. This extension applies to deadlines related to appeals, remittance of information and similar deadlines. The AFIP has made it clear once more that this suspension does not apply to the deadlines to file and pay taxes. Once the period of the suspension concludes, the counting of the deadlines will continue as normal. Find more information here.

Updated March 24, 2020

The Argentinean tax administration (AFIP) suspended deadlines for remittances. The suspension will apply from March 18 to 31, 2020. This suspension does not apply to the deadlines for filing and paying taxes. Once the period of the suspension concludes, the counting of the deadlines will continue as normal.

Find more information here.


Austria

Updated June 15, 2020

Zero-rating to apply to the sale and intra-community purchase of protective masks, shields and visors between 13 April and 31 December 2020. Find more information here.

Reduced rate of 5% VAT to apply for services provided in catering, publishing and cultural sectors from 1 July to 31 December 2020. Find more information here.

Updated May 18, 2020

VAT on non-alcoholic beverages served in bars and taverns to be reduced from 20% to 10% between 1 July and 31 December 2020. Find more information here.

Updated April 14, 2020

The deadline for submitting the annual VAT Return, along with other annual tax returns, has been extended to 31 August, 2020. Find more information here.

Updated April 1, 2020

Following the application from a taxpayer, the tax office can defer payment of tax, interest or penalties, or calculate payment in installments, up to 30 September 2020 at the latest.

Find more information here.

Published March 18, 2020

Taxpayer can seek elimination of default interest and penalties for late submissions – but the tax office must be convinced that the reasons are due to COVID-19.

Find more information here.


Belgium

Updated June 16, 2020

Payment deadline for import VAT has been extended from 1 to 4 weeks. This measure to continue in place until 31 December 2020. Find more information here.

Updated June 15, 2020

A bill has been passed for zero rating to apply to the donation of medical devices and protective equipment to medical facilities and organisations falling under Article 44, § 2 of the Value Added Tax Code, from 1 March to 1 September 2020. Find more information here.

Belgium extends Q2, June monthly and July monthly VAT return and ESL deadlines: Q2 and June 2020 now due by 10 Aug 2020; July 2020 now due by 10 Sep 2020. Find more information here.

Updated June 12, 2020

Deadlines for May 2020 VAT return and EC Sales List revert to pre-pandemic dates of 20 June 2020. This means that any payment arising from a May 2020 VAT return becomes due prior to any that relates to an April 2020 VAT return. Find more information here.

Updated June 8, 2020

The SPF has announced a temporary reduction in the VAT rate on restaurant and catering services (excludes alcoholic beverages) from 12% to 6% from 8 June to 31 December 2020. Find more information here.

Updated May 19, 2020

The Ministry of Finance has published a list of goods exempt from VAT and customs duty until further notice. Find more information here.

Updated April 21, 2020

March 2020 VAT returns showing a refund must be submitted by 3 May 2020 in order for the refund to be paid within the normal time limit. Find more information here.

Updated April 15, 2020

Further deadline extensions for VAT declaration submissions announced for full 2020 calendar. Find more information here.

Further deadline extensions for VAT payments announced for full 2020 calendar. Find more information here.

Updated March 31, 2020

Taxable persons filing monthly VAT returns may file a quick VAT refund request for the period of February 2020 until 3 April 2020 via INTERVAT. The refund request will be approved if the all the following apply:

*the amount requested is at least EUR 245;

*all returns due for 2020 to date have been filed;

*the bank account number to which the refund will be made is known to the tax authority; and

*the refund will not be contested by creditors or the transfer of a bad debt relief claim.

If all the above conditions are met, the refund will be paid no later than 30 April 2020. Other VAT returns for February 2020, against which no refund request is being made, must be filed no later than 6 April 2020. Additionally, the deadline for payment of VAT Special Declaration (Form 629) for the first calendar quarter of 2020 has been delayed from 20 April 2020 to 20 June 2020.

Find more information here.

Updated March 25, 2020

VAT filing and payment deadlines have been extended.

Find more information here.

Additionally, businesses encountering financial difficulties can apply for a payment plan, exemption from default interest or remission of fines. Requests must be made by 30 June 2020.

Find more information here.


Bolivia

Updated April 6, 2020

The tax administration of Bolivia extended the deadline for filing and paying all the monthly tax obligations corresponding to the months of February and March 2020 until the deadlines established for the month of April (due during May). The specific date of this new deadline will depend on the last digit of the tax ID of each taxpayer. The same resolution also extends the deadlines for several other tax obligations that were set to expire during March and early April. Find more information here.


Brazil

Updated March 25, 2020

In Rio Grande do Sul and other states across Brazil, the technical updates of the MDF-e system have been postponed until July 6, 2020. Similar decisions have been taken regarding the rules of validation of the electronic tickets used for passengers or BP-e.

Find more information here.


Bulgaria

Updated June 10, 2020

The Bulgarian parliament has approved a temporary reduction from 20% to 9% VAT between 1 July 2020 to 31 December 2021 for the following: electronic books and paper books; restaurant and catering services (excluding alcoholic beverages); and both nappies and food products for babies. Find more information here.

Updated April 29, 2020

Official announcement that the importation of protective clothing and equipment acquired to combat Coronavirus has been exempted from import VAT and duties between 30 January to 31 July 2020. Find more information here.


Canada

Tax information reporting

Updated April 20, 2020

Canada has delayed FATCA and CRS reporting obligations to September 1, 2020. Find more information here.

Saskatchewan

Sales tax

Updated April 9, 2020

Saskatchewan, Canada has announced that monthly filers may defer payment of amounts due for February, March and April 2020 reporting periods to July 31, 2020. Quarterly filers may defer payment of amounts due for the January 1, 2020 to March 31, 2020 reporting period to July 31, 2020.

Businesses are not required to submit a request for relief from penalty and interest charges for
these returns. Find more information here.

Sales tax

Updated April 6, 2020

Businesses are being allowed to defer payments of the Goods and Services Tax / Harmonized Sales Tax / Quebec Sales Tax until June 30, 2020. The deferral applies to GST/HST/QST remittances for the February, March, and April 2020 reporting periods for monthly filers; the January 1, 2020 through March 31, 2020 reporting period for quarterly filers; and for annual filers, the amounts collected and owing for their previous fiscal year and instalments of GST/HST/QST in respect of the filer’s current fiscal year. Returns should still be filed on time; however, penalties will not be charged if returns that would normally need to have been filed between March 27, 2020 and June 1, 2020 are filed by June 30, 2020. Find more information here.

Manitoba

Sales tax

Updated March 26, 2020

Retail sales tax (RST) returns for small and medium businesses with monthly RST remittances of no more than $10,000 per month that would normally be due on April 20th and May 20th will now be due on June 22, 2020.

Businesses that file on a quarterly basis that have a due date of April 20, 2020 will now have the due date extended to June 22, 2020.

Businesses that qualify for the above filing extensions that were not able to file and remit their February sales tax return by the March 20th due date will not be assessed a late penalty and interest will not be applied until after June 22, 2020.

Find more information here.

British Columbia

Updated March 24, 2020

British Columbia has postponed its previously announced expanded registration requirements for Canadian sellers of goods, along with Canadian and foreign sellers of software and telecommunication services. These new registration requirements were intended to become effective on July 1, 2020, but have now been delayed until further notice. Find more information here.

Effective immediately, B.C. is extending filing and payment deadlines for the following taxes until September 30, 2020: Employer health tax Provincial sales tax (including municipal and regional district tax) Carbon tax Motor fuel tax Tobacco tax

Find more information here.

Saskatchewan

Published March 18, 2020

Businesses directly impacted by Coronavirus (COVID-19) that are unable to file their provincial tax return(s) by the due date may submit a request for relief from penalty and interest charges on the return(s) affected. Penalty and interest waiver requests can be submitted electronically through the Saskatchewan eTax Service (SETS) located at sets.saskatchewan.ca, by email (sasktaxinfo@gov.sk.ca) or in writing to the Ministry of Finance.

Find more information here.


Canary Islands

Updated April 3, 2020

The deadline for filing the VAT return (IGIC) corresponding to the first quarter of 2020 for those under the Direct debit payment regime (domicializacion bancaria) was extended May 27. Also the deadline for paying the import taxes for taxpayers under the deferred payment system, is extended until April 30, 2020. Finally, for taxpayers under the simplified regime of the IGIC, the calculation of the tax due for the first quarter of the year will be adjusted following the instructions published by the tax administration. Find more information here.

Updated March 27, 2020

The tax administration of the Canary Islands (ATC) postponed until June 1, 2020 the deadline for filing the first quarterly VAT return of 2020. Similar postponement applies to other excise and direct taxes. Finally, it should be mentioned that the ATC also clarified that the extension of the statute of limitation approved in Spain mainland in relation to deadlines to exercise appeals and other diligences, also applies in the Canary Islands.

Find more information here.


Chile

Updated April 23, 2020

The Chilean tax administration (SII) has issued a new resolution No. 41/2020 by which it allows taxpayers with gross revenues between 75,000 and 350,000 Unidades de Fomento (Approximately 2.5 and 11.67 million dollars), to file and pay the VAT corresponding to the periods of March, April and May in six installments starting on the month of July 2020.For those taxpayers that based on the provisions of the law 21.207 and the Resolution 10/2020 postponed and scheduled the payment of the VAT corresponding to the periods of October, November and December of 2019, in 12 installments, they will be able to postpone again those payments based on the provisions of this resolution 41/2020. Finally, similar measures have been taken regarding those small and medium sized taxpayers that deferred the payment of the VAT due on imports. They will be able to postpone the payments and further split them in six installments starting on July 2020. Find more information here.

Updated April 6, 2020

The Chilean tax administration issued a resolution 37/2020 on April 2, postponing the deadline for additional filing obligations related to income tax. The deadlines for filing forms 1923, 1924, 1940 and 1943 have been extended until April 6, 2020 due to the COVID-19 outbreak. Still, no postponement has been issued in regard to VAT, or electronic invoicing. Find more information here.

Updated March 26, 2020

The Chilean tax administration (SII) issued the Resolution 33/2020 which enables VAT taxpayers allowed to issue paper dispatch guides, and who have previously stamped similar documents at the offices of SII, to request authorization of correlative numbers for this type of tax document, by logging in directly on the SII website using their tax ID and personal electronic key. The taxpayer will receive a certificate of authorization from the SII to use correlative numbers plus a validation code that should be exhibited by the taxpayer. During the state of emergency, this system will replace physical stamping (dry stamp) at the SII, currently required on each those document and its copies. This exception does not apply to taxpayers required to issue electronic dispatch guides.

Find more information here.

Updated March 24, 2020

The Chilean tax administration issued a resolution 32/2020 on March 23, postponing the deadline for several filing obligations related to income tax, property tax and other similar tax related requirements. However, no postponement has been issued in regard to VAT, or electronic invoicing.

Find more information here.


Colombia

Updated April 23, 2020

The Colombian government enacted a new decree establishing three days without VAT in the cases of sales of goods paid with credit and debit cards. The days without VAT were originally set for the months of July and October but due to the Corona Virus outbreak, they have been set for different days during the months of June and July of 2020. The first day is set for June 19, the second for July 3, and the third for July 19. As part of these measures, the government also exempted the consumption tax applicable to restaurants from 8% to 0% until December 2020. Finally, commercial leases were also set to be exempt until July 31, 2020. Find more information here.

Updated April 23, 2020

The Colombian government enacted a new Decree 551/2020 by which it exempts a number of medical supplies intended to be used in the treatment of the COVID-19 Pandemic. This exemption is intended to last during all the time of the state of emergency declared by the government in Colombia. The list of supplies include 211 products of goods exempted from the local VAT.

Updated March 25, 2020

The report and payment of VAT for taxpayers reporting on a tri-annual basis (January to April) or bi-montly basis (March and April) has been postponed until June 30, 2020 for air transportation, accommodation or entertainment businesses.

Find more information here.

Decree 419/2020 establishes a system of compensation for the VAT paid by the population that is most vulnerable. The Decree establishes that the tax administration (DIAN) will issue a resolution regarding the details of the compensation.

Find more information here.

24 products like hospital beds, oxygen equipment, surgery lamps, monitors among others, will be considered exempt from VAT when imported or sold locally. Invoices issued for the sale of those products should have a special legend indicating the reason of the exemption: “Bienes Exentos – Decreto 417 de 2020”. This exemption will only apply while the emergency period lasts. The seller of those temporarily exempt items will be required to submit an additional report to the tax administration, summarizing the invoice numbers, the price, the date and quantity of items sold. A similar report will be required regarding the items imported during the same period of exemption. Both reports are due by the 5th day of the next month on which the sale or the import were made. Finally, this decree also extends the deadline for updating the information due by taxpayers under the special tax regime (Regimen Tributario Especial).

Additionally, the tax administration has postponed the deadline for VAT payments corresponding to the first two months and the first quarter of this year 2020. Normally the VAT filing and payments corresponding to the first quarter and the first two months, is due between the 12 and 26 of May. But, but based on the provisions of this new regulation, VAT payments will be allowed by June 30, 2020.

Find more information here.


Costa Rica

Updated March 27, 2020

The lease of commercial properties during the months of April to June 2020 is now exempt. The change was based on the law 9830/2020 enacted by the congress. This law also states that for the VAT obligations corresponding to the months of March, April and May, the taxpayers may file the corresponding return but make the corresponding payment by December 31, 2020 without any fine, charge or interest fees. The same measure applies to the custom duties for imports and the local excise taxes corresponding to same period. Agricultural products are excluded from this measure in the case of the customs duties.

Find more information here.

Published March 18, 2020

Pending final regulation: Costa Rica is currently examining a law that would postpone the payment of the VAT.

Find more information here.


Cyprus

Updated April 6, 2020

Subject to certain conditions, there will be deferral of VAT payable amounts for the periods ending 29 February 2020, 31 March 202, and 30 April 2020 until 10 November 2020. Find more information here.

Updated March 18, 2020

Cyprus abandoned its plan to temporarily reduce the standard and reduced VAT rates.

Updated March 18, 2020

Cyprus is reducing the standard VAT from 19% to 17% from April 1, 2020 to May 31, 2020 and the reduced VAT rate from 9% to 7% from April 1, 2020 to July 15, 2020.


Czech Republic

Published March 18, 2020

Penalties for late VAT returns will be waived if it is established that the reason for the failure was related to COVID-19. There will be no fine for late a submission of a Control Statement. There will be no fine for failure to submit a Control Statement as long as it is established that the reason for the failure was related to COVID-19. There will be no flat CZK 400 fee for filing an application for deferral, until 31 July 2020.


Denmark

Published March 18, 2020

The payment deadline for VAT for monthly settlement companies is to be postponed by 30 days for March, April, and May 2020. The VAT period for the first and second quarters (Q1 and Q2) of 2020 must be stated by 1 September 2020. However, if VAT liability for Q1 2020 is negative, it is still possible to report VAT for Q1 by 1 June 2020 so that the negative response can be refunded. The VAT for the whole of 2020 must be stated by 1 March 2021. If the VAT liability for the first half of 2020 is negative, it is still possible to report the VAT for the first half by 1 September 2020 so that the negative response can be refunded.

Find more information here.


Dominican Republic

Updated March 27, 2020

The tax administration of the Dominican Republic postponed until March 30, 2020 the deadline for filing the VAT return corresponding to the month of February. It will also allow the payment of the resulting tax in four installments equivalent to 25% of the total tax due, without the application of any penalties or interest. This decision comes along with other tax measures resulting from the declaration of the state of emergency.

Find more information here.


Ecuador

Updated March 25, 2020

The tax administration of Ecuador issued a Resolution SRI-SRI-2020-0002-R that postponed until several monthly tax reporting obligations until August 2020. This resolution applies to the filing of the Financial report (ROTEF), the tax on plastic bottles (IBP), Foreign currencies report (MID), Public notaries and other registrars report (APS) and the trusts and other investments reports (AFIC) that are due during the months of March and April. The resolution does not make any mention of postponement of the VAT payments and/or invoice reporting obligations.

Find more information here.


Egypt

Updated April 20, 2020

According to the recent decree issued by the Ministry of Finance, VAT registered taxpayers need to issue e-invoices containing the electronic signature of the issuer and the unified code of the relevant goods and/or services, as pre-approved by the tax authority. Also VAT registered taxpayers must submit all the invoice-related information relevant to their sale and purchase transactions along with their electronic VAT returns. Find more information here.


Estonia

Updated April 15, 2020

Effective May 1, 2020, Estonia is reducing the VAT rate on electronic publications from 20% to 9% as a measure to assist with the impacts of the Coronavirus.


Finland

Updated March 26, 2020

State Treasury affirms that the Finnish government will receive B2G invoices not issued in accordance with the European standard until further notice.

Find more information here.


France

Updated April 8, 2020

France allows exceptionally and temporarily the electronic exchange of scanned invoices. Until the end of the health emergency state, scanned invoices are considered valid for VAT purposes and do not contravene the French regulation for e-invoices nor need to be stored under digitization rules. At the end of the emergency period, the parties must regularize their situation and follow ordinary rules on digitization and archive. Find more information here.


Germany

Updated June 4, 2020

The BMF has announced a temporary reduction in the standard rate of VAT from 19% to 16% and reduced rate from 7% to 5% between 1 July and 31 December 2020. Find more information here.

Updated April 3o, 2020

In an effort to support restaurants affected by COVID-19, German Parliament announced that the VAT rate for restaurant and catering services rendered after June 30, 2020 and before July 1, 2021 will be reduced from 19 percent to 7 percent, with the exception of beverage sales. Find more information here.

Updated April 13, 2020

Until 31 December 2020, donations of protective masks and disinfectants to hospitals, medical practices and nursing homes during the Corona crisis will no longer be subject to VAT. Find more information here.

Updated March 18, 2020

There are possibilities for deferral of tax payments, reduction of advance payments and relief from penalties. To find out, taxpayers must contact their tax office on a case-by-case basis.

Find more information here.


Greece

Updated June 16, 2020

Greece has temporarily extended the 13% reduced VAT rate to passenger transport, coffee and non-alcoholic beverages, and provision of services in cafes, restaurants, and pastry shops.

Updated May 19, 2020

The Greek tax authority extended the deadline for payment of VAT due between 1 May and 29 May 2020 to 30 September 2020 for eligible businesses according to their main activity code. Find more information here.

Updated April 14, 2020

Payment of VAT due between 11-30 March 2020 has been suspended until 31 August, 2020 for certain affected businesses. Find more information here.

Updated March 24, 2020

There are new go-live dates for the myDATA mandate starting June 1 2020 with a phased roll-out. Due to COVID-19, it is expected the go-live date will be postponed even further.

Find more information here.


Guatemala

Updated March 27, 2020

The tax administration of Guatemala (SAT) suspended between March 24 to April 14, the counting of any deadline associated with tax obligations in that country. The resolution Resolución de Superintendencia Número SAT-DSI-280-2020 provides that during those days the tax administration will not calculate charges or interest fees to pending payments, and days will not be counted for the purpose of calculating the deadlines to appeal tax decisions. Depending on the evolution of the estate of emergency, this suspension may be extended.

Find more information here.


Hungary

Updated March 25, 2020

The Hungarian Tax Authority announced that the deadline to implement the mandatory real-time reporting version 2.0 xsd is postponed from April 1 2020 to July 1 2020. It is important to note that 2.0 xsd can already be used live in parallel with Version 1.1 xsd.

Find more information here.


Ireland

Updated June 18, 2020

Ireland has extended its AEOI deadlines. FATCA and CRS returns made on or before September 30 will be considered timely. Find more information here.


Isle of Man

Updated May 29, 2020

FATCA and CRS filing deadlines extended util September 30. Find more information here.

Updated March 30, 2020

Businesses have the option to defer VAT payments due between March 23 and the end of June 2020. No business will have to make a VAT payment to customs and excise during this period. There will be no interest charged on the amounts deferred under this provision however; the deferred payments must be paid by 31 March 2021.

Find more information here.


Italy

Updated May 11, 2020

The deadline to submit the 2019 annual IPT return has been extended by the Italian tax authorities from 31st May 2020 to 30th June 2020. Find more information here.

Updated April 8, 2020

The Italian tax authorities stated that the deadline for issuance of e-invoices and transmission of daily aggregate reports (It.: Scontrino Elettronico) hasn’t changed with the suspension of fiscal terms by the Law Decree 18/2020. The tax authorities stated that the postponement of deadlines does not apply to the issuance of e-invoices and the transmission of daily aggregate reports. Nevertheless, the tax authorities allow the deferral of the transmission of the daily aggregate reports if the Scontrino receipts are memorized and a connectivity issue arises. Find more information here.

Updated March 24, 2020

The Law Decree n. 18/2020 extended the tax authority’s statute of limitation by two years. Additionally, for entities that have fiscal domicile, legal or operative address in Italy, VAT filings are due June 30, 2020. And there will be no fines.

Find more information here.


Kenya

Updated April 3, 2020

Effective April 1, 2020, Kenya is reducing its standard VAT rate from 16% to 14% as part of tax measures intended to mitigate the impact of Coronavirus. Find more information here and here.


Latvia

Updated March 24, 2020

VAT reimbursements will be fast tracked and provided within 30 days of filing a VAT return.

Find more information here.


Luxembourg

Published March 18, 2020

There will be no penalties for exceeding a deadline for filing a VAT return. This tolerance will continue to apply until indicated otherwise by the tax authority.

Find more information here.


Malta

Published April 14, 2020

VAT payment deferral may be available for March and April. Find more information here.


Netherlands

Updated May 18, 2020

Sales of protective face masks to be VAT zero-rated from 25 May to 1 Sep 2020. Find more information here.

Published May 11, 2020

Taxpayers can ask the tax authority for a special deferral of payment. In order to do so taxpayers must first file their IPT return and then complete an online form to request the payment deferral of the IPT due which is limited at 3 months. The measure is applicable until 19 June 2020 but could be extended. Find more information here.

Published March 18, 2020

Taxpayers can ask the tax authority for a special deferral of payment. You must send a letter to the tax authority indicating that you have had payment problems due to the corona outbreak. Recovery measures will then be stopped and taxpayers will receive a 3 month extension of payment.

Find more information here.


Norway

Updated April 16, 2020

Norway is reducing the 12% VAT rate to 6% from April 1, 2020 through October 31, 2020 in response to the COVID-19 pandemic. Find more information here.


Panama

Updated March 27, 2020

There is temporary suspension of all the deadlines to exercise appeals, provide documents or information to the tax administration and other diligences. This suspension will apply for as long as the ministry of finance and the tax administration consider it necessary.

Find more information here.


Paraguay

Updated April 6, 2020

The tax administration of Paraguay issued resolution 49/20 which postpones to the first week of May, multiple tax obligations that were originally due during the last two weeks of March. This postponement includes filings related to VAT, income tax as well the remittance of ledgers of sales and purchases among others. Find more information here.


Peru

Updated May 11, 2020

According to the current regulations, once an entity acquires by choice the condition of electronic invoicer in Peru, it can keep issuing regular paper invoices for the following five months. Starting the first day of the six month, such taxpayer is mandated to start issuing electronic invoices. That means that the taxpayers that acquired the condition of electronic invoicers between December 2019 and February 2020, are supposed to start issuing exclusively electronic invoices on the months of April, May, June, July and August 2020. Similar requirements were established for new taxpayers or that were registered at the SUNAT or that were required to become electronic invoicers by mandate of the tax authority. Due to the COVID-19 pandemic, the SUNAT issued a new resolution 073-2020/SUNAT postponing the deadline for those taxpayers to start issuing electronic invoices. The postponement varies from 1 to four months depending on the date assigned to each taxpayer. The specific new deadlines for each group is defined in the Resolution mentioned in the link below. In the meantime, those taxpayers will be allowed to keep using the system of invoicing that have been authorized for them with the limitation established by the current regulations. Find more information here.

Updated March 26, 2020

The SUNAT postponed for certain taxpayers the deadline to start issuing invoices using the Electronic Emission Systems (SEE). The SUNAT issued the Resolution 060-2020, which postpones until May 30 2020, the obligation imposed on operators of credit/debit card companies, joint ventures and other irregular societies, to issue invoices using the SEE. These types of entities were originally required to start issuing electronic invoices via the SEE by March 30, 2020. But, because of the pandemic, the SUNAT extended this deadline until May 30, 2020.

Find more information here.

The SUNAT issued a resolution postponing until the first week of April the obligation to submit the electronic ledgers of Sales and Income (Registro de Ventas e Ingresos) and the Ledger of Purchases (Registro de Compras) corresponding to the month of February 2020. The new deadline will fall in different days of the first week of April, depending on the last digit of the tax ID of the taxpayers required to comply with this mandate. The same regulation also postpones until April 15, 2020, “the deadlines for sending to SUNAT – directly or through the electronic services operator, as appropriate – the informative declarations and communications of the SEE that originally expired for said subjects from the publication of this resolution and until 31 March 2020, so that they are sent to the appropriate party”.

Find more information here.

PENDING: The SUNAT (Peruvian tax administration) may postpone until April 30, 2020 the deadline for Validation Sheet 5 that is required to taxpayers subject to the electronic invoice mandate of that country.

Updated March 25, 2020

The Peruvian tax administration (SUNAT) postponed the deadline for filing and paying monthly tax obligations for February until the first week of April. The specific days will depend on the last digit of the taxpayer’s tax ID. The postponement only applies to taxpayers who had a gross income of no more than $9,660,000 Soles (Aprox. US$2,733,000) in 2019. Similar measures were taken in relation to the 2019 income tax return.

Find more information here.


Poland

Updated May 29, 2020

Ministry of Finance confirms delay in implementation of JPK_VAT with the declaration (JPK_V7M/JPK_V7K) to 1 October 2020. Find more information here.

Updated April 29, 2020

Temporary zero-rating of selected domestic supplies of goods for combating Coronavirus from 1 February to 31 August 2020. 

Updated April 24, 2020

Temporary reduced rating of selected supplies of goods until 30 June 2020, specifically “disinfectants with bactericidal, fungicidal and virucidal properties that apply only in healthcare, for which a temporary permit has been issued or an entry in the register of biocidal products within the meaning of the Act of 9 October 2015 on biocidal products”.

Updated April 21, 2020

Temporary zero-rating applied to donations of laptops and tablets to schools until 30 June 2020. Find more information here.

Updated April 7, 2020

JPK VAT V7M and V7K introduction have been deferred to 1 July 2020 for all taxpayers. The VAT Matrix update is delayed until 1 July 2020. And split payments to bank accounts not on the white list notification period were extended from 3 to 14 days.

The Ministry of Finance tax portal has formally published the announcement.

Find more information here.

Additionally, after the taxpayer submits an application, tax offices will consider deferred payment, payment in installments or cancellation of tax payment.

Find more information here.


Portugal

Updated May 11, 2020

The Portuguese tax authorities have announced that the deadline to file Stamp Duty for April 2020 and May 2020 will be postponed to 25th May 2020 and 25th June 2020 respectively. Find more information here.

Updated April 23, 2020

This Thursday April 23, 2020 the Council of Ministers of Portugal decided to apply the reduced VAT rate of 6% to protective masks and disinfectant gel. This amendment is part of a draft law that establishes fiscal measures due to the Covid-19 pandemic, including exemption from VAT for healthcare equipment suppliers to hospitals and charitable organizations, including equipment for individual safety. The measure is pending ratification by the congress.

Updated April 17, 2020

Portugal postponed the introduction of mandatory B2G e-invoicing, previously set to happen on April 18. The new deadlines vary according to the size of the company, as follows: 1 January 2022 for micro-companies, 1 July 2021 for small and medium-sized companies, and 1 January 2021 for the remaining entities. Find more information here.

Updated March 30, 2020

The Portuguese Secretary for Fiscal Affairs decided that the public administration will also receive B2G invoices in PDF format. Until June, the PDF invoices will be considered legal B2G e-invoices.

Find more information here.

Insurance premium tax

Updated March 25, 2020

The Portuguese tax authorities have announced that the new Stamp Duty (STP) reporting system will be postponed to next year. For 2020, taxpayers will continue to file STP using the old system. This means that STP returns due for January, February and March 2020 will have to be declared by 20th April 2020. Then, we will go back to a normal monthly system until 20th January 2021 when we will file December 2020 STP returns. 

VAT

Updated March 25, 2020

Law 1-A/2020 extended statute of limitations and deadlines for procedural acts. Additionally, the Portuguese tax administration issued the Despacho 104/2020 which provided an extension to the deadline for paying the income tax. But, in relation to the VAT, the government issued the Portaria n.º 71-A/2020 where it has allowed taxpayers to pay the obligations corresponding to the second quarter of the year in three monthly payments or in six monthly payments with only the last three payments subject to minimum interest. The same provisions apply for those required to file the VAT on a monthly basis.

Find more information here.


Puerto Rico

Tax information reporting

Updated May 19, 2020

Puerto Rico has again extended its deadline for informative returns until May 31 in response to the Coronavirus. The following informatives will be considered timely if filed by May 31: 480.5, 480.6A, 480.6B, 480.6B.1, 480.6D, 480.6G, 4806SP, 480.6SP.2, 480.7, 480.7B, 480.7B.1, 480.7C, 480.7C.1, and 480.7E. Find more information here.

Sales tax

Updated March 26, 2020

The deadline for filing Sales tax returns have been extended for February, March, April and May 2020. February is due April 20, March is due May 20, April is due June 22, and May is due on July 10, 2020. Further, no penalties for non-compliance for biweekly sales tax payments for March, April, May, and June 2020 as long as the total due is paid with the filing of the monthly return for said periods. Find more information here

Tax information reporting

Updated March 26, 2020

The second extension on informative filings has been moved to May 15. Find more information here.

Published March 18, 2020

Sales tax

Puerto Rico issued an emergency sales tax holiday in response to Coronavirus (COVID-19) on items of “First Necessity” effective March 23- April 30. This includes hand sanitizers, personal disinfection items, tissues, masks, isopropyl alcohol, disinfectants and antiseptics, household cleaning supplies, vinyl gloves, pain relievers and medications with acetaminophen and ibuprofen, and anti-catarrhal medications. Find more information here.

Sales and use tax returns due between March 15 and March 31 (corresponding to the February period) will have an extension period of one month. The new due date for filing and paying the February returns will be April 20. Penalties for not submitting the bi-weekly payment corresponding to this period return will be waived. Find more information here.

Tax information reporting

Published March 18, 2020

The due date for 2019 informative filings has been extended to April 15.

Find more information here.


Romania

Updated March 24, 2020

Romania renounced their decision to extend the filing deadline by one month. Tax returns will still be due on the 25th of March.

Find more information here.


Singapore

Updated May 18, 2020

Singapore has extended filing deadlines for both FATCA and CRS until August 31. Find more information here and here.


Spain

Updated April 23, 2020

As result of the COVID-19 pandemic, the Spanish government reduced from 21% to 4% the tax rate applicable to books and other publications issued in electronic format. This change became effective March 23, 2020. Find more information here.

The Real Decree 15/2020 issued by the Spanish government on April 22, 2020 further extended the deadline for paying the deferred VAT due at customs by non large taxpayers owing between €100 and €30,000. Non-large taxpayers are defined as those that have annual gross revenues of less than six millions euros. Those taxpayers now will have until May 30, 2020 to pay the due taxes. These deferrals were previously established until April 30 and May 20 under the Royal Decrees 8/2020 and 11/2020 that also provided that any deferred taxes included in those decrees, would not be subject to interest for three months. Finally, that decree also established the application of a zero rate VAT to some goods necessary for dealing with the COVID-19 treatment. Find more information here.

Updated April 1, 2020

Updated April 1, 2020 The new royal decree 11/2020 was issued on March 31 to renew and expand urgent measures taken to facilitate compliance among Spanish taxpayers. This new decree postpones the deadline for paying the customs debts, extends to local governments some provisions of the decree 8/2020 and extends the deadlines to file appeals. This decree also establishes some temporary measures to facilitate the issuance of qualified electronic certificates.

Find more information here.

Updated March 24, 2020

Spain has temporarily extended the statute of limitation and expiration dates related to many tax obligations. Of particular importance, this extension applies to electronic certificates that accompany digital signatures under the SII requirement that would otherwise expire in the near term. For electronic certificates issued to individuals, validity is extended until March 13 2021. Decrees have also been issued that that allow taxpayers additional time to file appeals of sanctions and other adverse decisions of the Tax Administration. However, the Administration is clear that, at this time, there is no change to the standard deadlines for filing periodic tax returns and remitting tax payments.


Sweden

Published March 18, 2020

Updated guidance from the tax authority regarding deferral of tax payments. Businesses can apply for a payment respite for 3 accounting periods if filing monthly (1 period if quarterly) between January and September 2020. The respite can be up to one year from the decision date. Find more information here.

Published March 18, 2020

Businesses can apply for deferral of tax payments. This can include VAT if the business can show they had to use the VAT collected “to pay for something it could not have anticipated to mitigate the consequences of the Coronavirus”. The tax authority will normally fix the delay to 2 months, but up to 4 months is possible.

Find more information here.


Switzerland

Updated April 6, 2020

Switzerland issued Ordinance 641.207.2 suspending interest penalties on late tax payments, including VAT, from March 20, 2020 until December 31, 2020.


Turkey

Turkey introduced the Economic Stability Shield Package to lessen the impacts of COVID-19 on businesses. According to the General Communique on Tax Procedural Law No. 518, there are two types of measures: measures for taxpayers that are considered to be under force and general measures introduced for all taxpayers. The latter are as follows;
*The filing date of the annual income tax return for individuals and the first installment payment date of the same have been extended to 30 April 2020.
*The period of the VAT return and the payment for the 2020/February period to be made by the end of 26 March 2020 have been extended to 24 April 2020.
*The deadline for the “Form Ba” and “Form Bs” notifications for the 2020/February period which was to be submitted by 31 March 2020 has been extended to 30 April 2020.
*The period for the creation and signing of the electronic ledgers and the upload of the electronic book statements to be made by 31 March 2020 have been extended to 30 April 2020.
*The VAT rate for domestic flights has been lowered from 18% to 1% for three months.

Find more information here.


United Kingdom

Updated May 15, 2020

The HMRC has announced that while AEOI returns, both FATCA and CRS, will still be due by May 31, late filings will not be subject to penalty if a reasonable explanation is provided for the tardy filing. Find more information here.

Updated May 14, 2020

HMRC has temporarily extended the time limit for notifying a VAT option to tax land or buildings from 30 to 90 days, for any decisions to opt between 15 February and 31 May 2020. Find more information here.

Updated April 30, 2020

The government announced that electronic publications are subject to the 0%, effective May 1, 2020. This change was initially planned as part of the 2020 budget, with an effective date of December 1, 2020. However, as a result of the COVID-19 pandemic, the change has been implemented earlier. Find more information here.

HMRC confirms supplies of PPE will be zero-rated for VAT from 1 May to 31 July 2020 in order to assist business and NHS during Coronavirus. Find more information here.

Updated April 28, 2020

Updated guidance from the tax authority regarding deferral of VAT payments. Payments On Account due between 20 March and 30 June can also be deferred. However, if the balancing payment for a VAT return is paid is outside these dates, the amount you must pay is the balancing payment less any deferred payments. Deferring payments will not create a repayment. Find more information here.

Cayman Islands

Tax information reporting
Updated May 15, 2020

The Cayman Islands extended both its FATCA and its CRS filing deadlines until November 16. Find more information here.

Tax information reporting
Updated April 27, 2020

The Cayman Islands have extended the FATCA filing due date until November 16. Find more information here.

British Virgin Islands

Tax information reporting
Updated April 22, 2020

The British Virgin Islands have extended AEOI due dates for filing in 2020 amid the cornavirus pandemic. The British Virgin Island’s Internation Tax Authority has announced CRS returns will be due by July 31 and FATCA returns by August 31. Find more information here.

Updated April 7, 2020

Her Majesty’s Revenue and Customs (HMRC) has now updated its Making Tax Digital (MTD notice). Find more information here.

Bermuda

Tax information reporting

CRS filings received an extension. CRS filings must be transmitted by August 31. Find more information here.

Updated May 29, 2020
Tax information reporting
Updated April 3, 2020

Bermuda delayed its deadline for Common Reporting Standard filings for tax year 2019. Filings will be due by July 15, 2020. For FATCA, Bermuda is a Model 2 country; the IRS has issued a general extension for FATCA returns from Model 2 countries to June 15. Find more information here.

Updated March 31, 2020

The United Kingdom Making Tax Digital (UK MTD) for VAT digital links soft landing period is extended to 1 April 2021 for all taxpayers.

Find more information here.

Updated March 27, 2020

VAT payments expected from 20th March through 30th June can be deferred until 31 March 2021 without additional interest. This includes payments on account. There are no changes to filing deadlines.

Find more information here and here.

Updated March 25, 2020

VAT payments expected from March 20 through June 30 can be deferred until March 31 2021 without additional interest. No changes to filing deadlines. Find more information here.

Guernsey

Tax information reporting

Extension of AEOI filing deadlines until September 30. Find more information here.


United States

Federal

Tax information reporting
Updated June 24, 2020

IRS Notice 2020-51: treatment of RMD and RMD-type payments in light of the CARES and SECURE Acts. Rollovers and RMD returns must be done by August 31, 2020 (same date as filing Form 5498 series); notification to IRA account holders of RMD waivers may be satisfied by filing Form 5498. Find more information here.

Federal

Tax information reporting
Updated April 20, 2020

IRS has delayed country-to-country filing of FATCA information for model 1 jurisdictions to December 31, 2020. This does not directly affect filing responsibilities of financial institutions but will enable FATCA treaty nations to delay their FATCA filing peroids. Find more information here.

Federal

Tax information reporting
Updated April 14, 2020

The due dates for Forms 5498, 5498-QA, 5498-SA and 5498-ESA are extended to July 15, 2020. Affected acts occurring on or after April 1, 2020 to July 15, 2020 are also granted the same extension. Find more information here.

Shipping compliance
Updated April 2, 2020

The Alcohol and Tobacco Tax and Trade Bureau (TTB) postponed several filing and payment due dates for 90 days where the original due date falls on or after March 1, 2020, through July 1, 2020. Find more information here.

Tax information reporting
Updated March 26, 2020

The IRS extended the due date for IRA contributions, but not the filing due date.

Find more information here.

Updated March 25, 2020

FATCA returns for Model 2 Jurisdictions from March 31 to July 15. Find more information here.

Tax day is now July 15. The U.S. Treasury and IRS extend the filing deadline and federal tax payments regardless of amount owed.

Find more information here.

Additionally, emergency legislation has mandated paid family leave due to COVID-19.

Alabama

Sales tax
Updated April 16, 2020

The City of Alabaster will waive all late payment penalties for taxpayers with monthly sales averaging $62,500 or less over the past 12 months who choose not to pay their taxes for the periods of February, March, and April (this will be taxes normally due by March 20th, April 20th, and May 20th respectively). The City of Alabaster will waive all penalties as as long as business owners meet the
following two conditions:

1) Businesses continue to timely file all of their tax returns even if they do not pay when they
file. If you normally pay via the My Alabama Taxes (MAT) system, they encourage you to fill out
the COVID-19 return for these periods and email it to revenue@cityofalabaster.com

The special COVID-19 return is available on the City’s website at https://www.cityofalabaster.com/500/COVID‐19‐Tax‐Form. The filing deadline has passed for February, but so long as your file a return for this period by April 20th, 
the penalties associated with February will be waived as well.

2) All businesses either pay all taxes due for February, March, and April by June 15th or have a
signed payment plan agreement on file with the Finance Department by June 15th. You can call
the Finance Department at 205‐664‐6844 to discuss how to enter into a payment plan
agreement. Each payment plan agreement may extend up to a maximum of 12 months by state
law.

The state of Alabama does not allow Alabaster to waive interest, so unfortunately the City will be able to waive penalties but not interest on late payments. The City has additional resources available to businesses on the COVID-19 page on the website at www.cityofalabaster.com/482/COVID‐19.

 

Effective immediately, the City of Auburn is extending relief to businesses unable to pay their February, March, and April 2020 sales, use, lodging, rental and leasing tax liabilities. While businesses must still file their City of Auburn sales, use, lodging, rental and leasing taxes by the 20th day of each month, penalties for late payments will be waived through June 1, 2020. Participation in this relief effort requires taxpayers to file the City of Auburn taxes directly with the City. As we continue to practice social distancing, we encourage taxpayers to use the following methods to file the City tax:

* File on City’s citizen self-service website – instructions are on the landing page.
* Email completed City of Auburn sales tax forms to revenue@auburnalabama.org
* Mail completed City of Auburn sales tax forms to the address listed on page 2 of the form
* Drop off completed City of Auburn sales tax forms in the drop box located across from City Hall on Tichenor Ave next to a US Postal Mail receptacle. The drop contents are collected the following business day.

If you have any questions, please contact the City of Auburn Revenue Office at 334-501-7239. Regular hours of operation are Monday through Friday, 8 a.m.-5 p.m. Find more information here.

Sales tax
Published March 18, 2020

Effectively immediately, the Alabama Department of Revenue is extending relief to small retail businesses that are unable to timely pay their February, March, and April 2020 state sales tax liabilities. Small businesses whose monthly retail sales during the previous calendar year averaged $62,500 or less may file their monthly sales tax returns for the February, March, and April 2020 reporting periods without paying the state sales tax reported as due. Late payment penalties will be waived for these taxpayers through June 1, 2020.

After the expiration of this temporary waiver, the Department will work with taxpayers electing to utilize the waiver program to develop workable payment plans that will allow taxpayers to pay outstanding liabilities for February, March, and April 2020.

This relief is automatic for small retailers filing their February, March, and April 2020 state sales tax returns. Similar sales tax relief may be available on a case-by-case basis to other businesses significantly impacted by the coronavirus (COVID-19) and the preventative measures being taken to limit its spread in Alabama. These taxpayers may contact the Department’s Sales and Use Division at 334-242-1490 to request relief.

Additionally, the Alabama Department of Revenue is waiving late payment penalties for businesses who are unable to timely pay their February, March, and April 2020 state sales tax liabilities and who are currently registered with the Department as engaging in NAICS Sector 72 business activities. Businesses in NAICS Sector 72 include those preparing meals, snacks and beverages for immediate consumption. Late payment penalties for state sales tax liabilities for these taxpayers will be waived through June 1, 2020. Find more information here.

Arkansas

Sales tax
Updated May 20, 2020

The City and Borough of Juneau Assembly has extended the April 30 due date for remittance of sales tax by one month to June 1. The extension to remit sales tax will only be granted to businesses that file their return for period ending March 31 by the normal due date of April 30. Businesses that file their period ending March 31 sales tax return by April 30 and remit the sales taxes in full by June 1 will receive an automatic waiver of late payment penalties and interest. Failure to file the period ending March 31 sales tax return by April 30 will disqualify a business from receiving the waiver. Find more information here.

Arkansas

Sales tax
Updated April 15, 2020

Arkansas is not offering any official filing or remittance deferrals but suggests that impacted taxpayers contact the department to discuss their particular situation. The state has no official legal or regulatory requirement to waive interest or penalties but may do so on a case by case basis. Any Arkansas taxpayer needing assistance or having questions or concerns should contact the Department’s Sales and Use Tax Section and discuss their tax matters.

Connecticut

Sales tax
Updated May 18, 2020

Governor Lamont announced Wednesday as part of his latest executive order that the temporary suspension of Connecticut’s single-use plastic bag fee, implemented by Executive Order on March 27, has been extended through June 30, 2020. Find more information here.

Sales tax
Updated March 31, 2020

The Connecticut Department of Revenue Services (DRS) announced that it is extending the deadline for filing certain protests with the DRS’ Appellate Division by ninety (90) days. The DRS also issued guidance regarding the filing of tax appeals. Find more information here.

Sales tax
Updated March 31, 2020

The Connecticut Department of Revenue Services has extended sales tax filing deadlines as specified below:

Taxpayers that have $150,000 or less in annual sales tax liability qualify for an automatic extension of time to file and pay. Similarly, taxpayers that have $150,000 or less in annual room occupancy tax also qualify for this relief.

A taxpayer that collects both sales tax and room occupancy tax must evaluate each tax separately to determine eligibility for relief. For monthly sales tax and room occupancy tax filers: returns and payments due March 31, 2020, and April 30, 2020, are extended to May 31, 2020.

For quarterly sales tax and room occupancy tax filers: returns and payments due April 30, 2020, are extended to May, 31, 2020.

Find more information here.

Updated March 30, 2020
Sales tax

The 10 cent bag fee on single use plastic checkout bags is temporarily suspended effective immediately until May 15th, 2020.

California

Sales tax
Published April 24, 2020

Effective immediately, California is removing its state level mandatory bag fee collection requirements for 60 days. However, please note that local jurisdictions that imposed their own bag fee prior to September 1, 2014 may still do so, as allowed under Cal. Public Resources Code 42287. Find more information here.

Tax information reporting
Published April 20, 2020

Extensions for non-resident/non-wage withholding for the first two pay periods have been extended to July 15, 2020. Find more information here.

Sales tax
Published April 6, 2020

Taxpayers with less than $5 million in annual sales can take advantage of a 12 month, interest free payment plan for up to $50,000 of sales and use tax liability. Find more information here.

Sales tax
Published March 18, 2020

The California Department of Tax and Fee Administration (CDTFA) is granting extensions for:

  • Filing returns
  • Making payments
  • Filing a claim for refund

This extension can be for a 60-day period and it will be not be granted automatically. It must be requested on each account individually. CDTFA are also offering relief from interest and penalties.

Find more information here.

Colorado

Sales tax
Updated May 5, 2020

Executive Order D 2020 023, providing a delayed due date for the filings and remittances of state and state-administered local sales taxes, is extended through May 20, 2020. Find more information here.

Sales tax
Updated April 27, 2020

The City of Longmont, Colorado has announced that there are no changes to the due dates for filing sales and use tax returns. Returns and payments are due on the 20th of each month. If full payment is not included, the City will waive penalties and interest as long as the tax filer files the return and makes contact with the City to make payment arrangements. Find more information here.

Sales tax
Updated April 20, 2020

The city of Frisco, Colorado announced that penalties and interest will be waived for sales taxes due on April 20, 2020 and May 20, 2020 if they are paid in full to the Town of Frisco on or before July 1, 2020. After that, any taxes not remitted shall accrue penalties and interest. This ordinance only applies to Town of Frisco sales tax and not to sales tax owed to the State of Colorado. Find more information here.

Sales tax
Updated April 16, 2020

Telluride Town Council approved an emergency ordinance that will permit businesses to defer paying sales tax for the months of March and April until Sept. 30.

Deferred taxes include, in addition to sales tax, the excise tax and the short-term rental tax. Businesses must still file paperwork for those tax amounts on their respective due dates of April 20 and May 20, or be ineligible for the deferrals. Find more information here.

Sales tax
Updated April 13, 2020

The city of Steamboat Springs, Colorado has announced that March 2020 sales tax collections, which are due April 20, will now be extended to May 20. Returns must still be filed by the regular due date of April 20, but payment of the tax does not need to accompany the paperwork. It’s important to note that a business’ online sales tax returns will continue to show the original due date; however, no penalties or interest will be added so long as payment is made by May 20. The city recommends that any business whose finances allow, please pay sales tax on time instead of waiting. And effective immediately, the city of Steamboat Springs, Colorado has suspended the $0.20 paper bag fee. Find more information here and here.

The town of Crested Butte, Colorado announced that the due date on any unpaid February AND March tax forms has been extended until May 18th, 2020. The April tax forms will still be due on the normal date of May 20th, 2020. If February and/or March taxes have already been filed, and you would rather have waited until the extended date, Crested Butte will reimburse at your request. Find more information here.

Due to the State of Emergency and Stay at Home order, the Denver Department of Finance (DOF) will waive the 15% penalty for late payment of February and March sales, use and occupational privilege taxes due March 20, March 31, April 20, and April 30 2020. The return must be filed and funds remitted within 30 days of the due date. This waiver does not include a waiver of the statutory one-percent interest, so we suggest payments are made as timely as possible via the mechanisms noted below. Find more information here.

The City of Durango, Colorado signed into order the deferral of sales tax payments to help mitigate the impacts of the COVID-19 pandemic on businesses that qualify within city limits. Payment of sales or use taxes for sales after March 1, 2020 and during the period the Emergency Declaration is in effect, may be deferred until 90 days after the month in which the Emergency Declaration is terminated. All taxes will need to be paid in full at that time. No interest or penalties will be imposed on deferred amounts that are paid when due. A business cannot defer more than $10,000 in sales or use taxes. Find more information here.

Sales tax
Updated April 9, 2020

The City of Vail, Colorado has extended payment due dates for sales tax returns for businesses with a physical location in Vail. Beginning immediately with February 2020 sales tax collections due by March 20th, due dates for payment have been extended at least 30 days to April 20th.
The returns must still be filed by their regular due date of the 20th but need not be accompanied by a payment of the tax. Find more information here.

Sales tax
Updated April 8, 2020

The City of Loveland, Colorado has announced that due dates for sales tax returns that were scheduled to be due on March 20 and April 20 have been extended to June 1, 2020. No late fees will be assessed. Find more information here.

Additionally, the City of Aspen, Colorado has announced that retailers that are required to file a sales tax return for March sales – due on April 20, 2020 – may extend remittance of the tax payment to May 20, 2020. This one month extension is being provided as a mirror to the state tax deferral process for the same period, with the caveat that businesses must be current on their February tax remittance (previously due March 20, 2020).

This is a deferment of the tax payment, it is not a deferral of the tax filing requirement by April 20 – please complete and send in your tax filing on time regardless of taking advantage of this one-month payment deferral.

Sales tax
Updated April 7, 2020

The City of Fort Collins has announced that qualified business taxpayers can defer tax payments for 60 days. Tax payments that are currently due on April 20th or May 20th will be extended to June 22nd, interest and penalties will also be waived for approved businesses. The 60-day deferral applies only to sales tax payments associated with filing dates during the months of March and April.

Businesses must apply to the Sales Tax Department via Salestax@fcgov.com. and receive a positive confirmation to be approved for deferred payments.

Businesses will qualify based on:

  • Having an average monthly sales tax remittance in 2019 of $2,000 or less; or
  • If a business’s current tax filings are $2,000 or less per month. “
Sales tax
Updated April 6, 2020

Retailers that are required to file a sales tax return on April 20, 2020 may extend their April 20, 2020 filing and remittance deadline to be filed and paid in full on or before May 20, 2020. This is a one-time extension of the April 20, 2020 filing and remittance deadline for State and State-administered sales taxes. However, a retailer that does not file the return and remit full payment on or before April 20, 2020 will not be permitted to retain the vendor fee described in C.R.S. § 39-26-105(1)(c) and (d). The extension applies to all state-administered local sales taxes, but does not apply to self-collecting home-rule cities. Find more information here.

Sales tax
Updated March 30, 2020

The Avon $0.10 paper bag fee in  is suspended effective immediately to help reduce the spread of COVID-19. The suspension of the $0.10 paper bag fee will continue until the state and county health orders related to the COVID-19 pandemic are lifted.

Find more information here.

Delaware

Tax information reporting
Updated April 7, 2020

Due to COVID 19, any holder who received an invitation from the Secretary of State to join the VDA (voluntary disclosure agreement) Program during February 2020 will be allowed to join the Secretary of State VDA Program through May 22, 2020. Find more information here.

Florida

Sales tax
Updated March 27, 2020

The Department of Revenue will waive the imposition of penalty and accrual of interest for those taxpayers who collected any of the following taxes in February 2020, but were unable to meet the due date, if the taxes are reported and remitted by March 31, 2020: Sales and use tax (includes discretionary sales surtax), new tire fees, rental car surcharge, prepaid wireless E-911 fee and lead acid battery fees. Additionally, for the March 2020 reporting period, the Department will extend the due date to April 30, 2020 for taxpayers adversely affected by the outbreak. Taxpayers not adversely affected by the COVID-19 outbreak are required to file and remit on or before April 20, 2020.

Find more information  here.

Hawaii

Updated April 30, 2020
Tax information reporting

Hawaii announces Pandemic Unemployment Assistance (PUA) program and tax treatment of income from the CARES Act. Find more information here.

Illinois

Updated June 22, 2020
Sales tax

The city of Chicago has extended the due dates for the following taxes: Amusement tax (7510, 7510R, 7511), Bottled Water tax (1904), Checkout Bag tax (2737), and Restaurant tax (7525).
For tax payment period July 2019 – February 2020, the revised due date is Wednesday, July 15, 2020.
For tax payment period March and April 2020, the revised due date is Monday, August 17, 2020.
For tax payment period May and June 2020, the revised due date is Tuesday, September 15, 2020.
For tax payment period July and August 2020, the revised due date is Thursday, October 15, 2020.
For tax payment period September 2020, the revised due date is Monday, November 16, 2020. 

Find more information here.

Updated May 4, 2020
Sales tax

Effective immediately, this supersedes Informational Bulletin
FY 2020-25. There is an extension of the expiration date of certain Illinois sales tax
exemption (“E”) Numbers due to the COVID-19 virus outbreak. Find more information here.

Updated May 1, 2020
Sales tax

In an effort to help businesses during the COVID-19 pandemic, Cook County Board President Toni Preckwinkle announced an additional extension of the filing date for Home Rule Taxes. No penalties or interest will be applied during this extension period. The filing date has been extended to June 1, 2020 for the February, March, and April 2020 tax periods for New Motor Vehicle Tax, Alcoholic Beverage Tax, Amusement Tax, and Firearm and Firearm Ammunition Tax. Find more information here.

Updated April 16, 2020
Sales tax

The city of Chicago has extended the due dates for the February, March, and April tax payments to Monday, June 1, 2020 for the following taxes: Amusement tax (7510, 7510R, 7511), Bottled Water tax (1904), Checkout Bag tax (2737), and Restaurant tax (7525). Find more information here.

The city of Libertyville, IL approved a new village-wide sales tax effective July 1, 2020. The existing “places for eating tax” on prepared food and beverages was scheduled to expire at the same time the new sales tax was adopted. However, due to COVID-19, the city has set the “places for eating tax” to expire two months earlier with a sunset date of 4/30/2020. The city’s sales tax is still slated to take effect July 1, 2020. Find more information here.

Updated April 6, 2020
Sales tax

The Illinois Department of Revenue issued an informational bulletin to all organizations and individuals with Illinois Sales Tax Exemption Numbers (E Numbers). As a result of the COVID-19 crisis, the Department is unable to process most renewal applications for E Numbers. As a result, the Board of Appeals at the Department has issued an order to extend E Numbers for certificate holders whose certificates expired 60 days prior to the Governor’s “Stay At Home” Order issued on March 21, 2020, and for certificates that expired or will expire within 60 days following this order. The extension is automatic, and updated exemption certificates will not be issued until the Department has processed renewal applications. E Number validity can be verified using MyTax Illinois and questions can be emailed to REV-E99@illinois.gov. (Illinois Dept. of Rev. Info. Bulletin No. FY 2020-25, 03/01/2020). Find more information here

Updated March 30, 2020
Sales tax

In an effort to help businesses during the COVID-19 pandemic, Cook County Board President Toni Preckwinkle today announced an expansive series of measures waiving various County fines, fees and deferring tax collections. The filing date has been extended to May 1, 2020 for the February and March 2020 tax periods for New Motor Vehicle Tax, Alcoholic Beverage Tax, Amusement Tax, and Firearm and Firearm Ammunition Tax.

Find more information here.

Sales tax
Updated March 27, 2020

Woodstock suspended the 10 cent per bag fee for retail single-use paper and plastic bags.

Find more information here.

Sales tax
Updated March 26, 2020

The city of Carbondale is extending the due dates for collection of the motor fuel, hotel/motel, food and beverage and package liquor taxes. The city of Carbondale will allow businesses a 30-day extension and waive any associated late fees.

Find more information here.

Sales tax
Published March 18, 2020

The Illinois Department of Revenue (IDOR) is waiving any penalty and interest that would have been imposed on late sales tax payments from qualified taxpayers. Taxpayers who are eligible for relief from penalties and interest on late sales tax payments are those operating eating and drinking establishments that incurred a total Sales tax liability of less than $75,000 in calendar year 2019. Qualified taxpayers will not be charged penalties or interest on late payments for sales tax liabilities reported on Form ST-1, Sales and Use Tax and E911 Surcharge Return, that are due for the February, March, and April 2020 reporting periods. For most qualified taxpayers, IDOR will automatically waive penalties and interest. If a taxpayer receives a notice from IDOR that imposes penalties and interest that the taxpayer believes should have qualified for a waiver, the taxpayer can respond to the notice to indicate that they believe they should have qualified for relief. IDOR will review the response and grant relief, if appropriate. Qualified taxpayers are required to file Form ST-1 for each reporting period by their original due dates, even if they are unable to make a payment. Find more information here.

Indiana

Tax information reporting
Updated April 6, 2020

Registered Retail Merchant Certificates (RRMC) that have expired or are set to expire in March, April or May due to outstanding tax liabilities have been granted an extension date of June 30, 2020. Note that some RRMC holders may have previously received notifications indicating expiration dates prior to the new date. Find more information here.

Sales tax
Updated March 27, 2020

Subject to Department of Revenue (DOR) approval, manufacturers making donations of medicine, medical supplies, or other goods in furtherance of fighting the COVID-19 pandemic will not be subject to Indiana use tax on those items donated. Subject to DOR approval, groups or organizations that are not manufacturers who make any donation of medicine, medical supplies, or other goods will not incur a use tax obligation if sales tax had not been paid on such items. In either instance, such donations shall not be construed to be a retail transaction subject to sales or use tax. Donation of such items will not entitle the donor to a refund of any sales or use tax previously paid to the department or to a vendor.

Find more information here.

Iowa

Sales tax
Updated April 15, 2020

Iowa Governor Kim Reynolds announced an Iowa Small Business Relief Program to assist the state’s small businesses impacted by the COVID-19 pandemic. This program offers small businesses relief grants and tax deferral of sales and/or withholding taxes due along with waiver of penalty and interest for retail sales and/or withholding taxes due on or after March 20, 2020 and on or before April 30, 2020.

The deferral program provides an additional 60 days from the original due date to file the tax return and remit tax payment. Both penalties and interest will be waived during the 60-day period. Find more information here.

Sales tax
Updated April 13, 2020

Governor Kim Reynolds announced a new Iowa Small Business Relief Program to support the state’s small businesses impacted by the COVID-19 pandemic. The program offered small business relief grants, administered by the Iowa Economic Development Authority. It also offered businesses a tax deferral of sales and/or withholding taxes due and waiver of penalty and interest, administered by the Iowa Department of Revenue.

The Department of Revenue continues to take applications for tax deferrals. The tax deferral is available to employers and businesses of all sizes impacted by COVID-19. The Department expects to keep the application process open through April 30. Information about the program and the application is located at tax.iowa.gov/COVID-19, including answers to frequently asked questions.

For any sales and/or withholding tax filing due during the period beginning March 20, 2020, through the close of business on April 30, 2020, the tax deferral provides an additional 60 days from the original due date to file your tax return and remit your tax payment. Penalties associated with sales and/or withholding tax filings due during the period beginning March 20, 2020, through close of business on April 30, 2020, will be waived. Interest is waived for 60 days from the date your tax return was due. If a payment has not been made within those 60 days, interest will begin to accrue on the outstanding balance due on the first day of the calendar month after the 60th day. Find more information here.

Sales tax
Published March 18, 2020

Semi-monthly deposits are due April 10 (previously March 25). Applies to semi-monthly payers who are Iowa residents or do business in Iowa.

Find more information here.

Kansas

Tax information reporting
Published March 18, 2020

The Kansas State Treasurer’s Office understands there will be interruptions to businesses due to the impact of COVID-19. Holders requesting an extension for the May 1st deadline should fill out the extension request form and may email to KSHolder@treasurer.ks.gov or fax to 785-291-3172. All extension requests will be approved, however the STO signed copy of your request will not be sent for at least two weeks. We appreciate your patience. Find more information here.

Shipping compliance
Published March 18, 2020

Pending final regulation: Kansas Alcoholic Beverage Controls has communicated to businesses that: I

  • t is closing from March 23 to April 6
  • All monthly reports due in this period will be granted a 30 day extension
  • All active licenses that would expire between March 19 and April 30 will receive an automatic 30-day extension.

However, this change has not been reflected on the state website.

Louisiana

Sales tax
Updated May 26, 2020

Lousiana’s due dates for the March and April 2020 sales tax returns were April 20 and May, 20, 2020, respectively. Lousiana announced that they will be granting automatic penalty relief to taxpayers under certain conditions. The taxpayer must file the March and April 2020 sales tax returns and remit the sales tax and any interest by June 30, 2020. If a taxpayer is unable to remit the sales tax and any deficiency interest by this date, penalty relief will be granted if the taxpayer submits and enters into an Installment Request for Business Taxes by June 30, 2020. Find more information here.

Sales tax
Updated April 15, 2020

Due to the continued impact to businesses in Calcasieu Parish from the “stay at home” order throughout the state, the local governing bodies that levy a local sales tax have consented to extend the deadline for payments of March, 2020 sales and use taxes. The Calcasieu Parish School Board’s Sales and Use Tax Department serves as the collector for all local agencies, and they have issued a notification for taxpayers required to file local sales and use tax returns that the deadline for March, 2020 sales tax returns is being extended 30 days to May 20 (extended from April 20). Find more information here.

Sales tax
Published March 18, 2020

The state of Louisiana has announced an automatic extension for the February 2020 sales tax returns due on March 20. The filing and payment deadline have been extended to May 20, 2020; it is not necessary to submit an extension request. The Department will waive delinquency penalties and compromise interest associated with delinquent sales tax remittances provided payment is received by May 20, 2020.

To take advantage of this extension, sales tax returns and payments must be submitted through Louisiana Taxpayer Access Point (LaTAP) or by paper filing. All electronic filing and payment mandates in Title 61 of the Louisiana Administrative Code related to sales tax are temporarily suspended. There will be no penalties for taxpayers who do not file electronically or remit sales tax by electronic funds transfer.

Find more information here.

The filing deadline for East Baton Rouge local sales tax returns has been extended by 30 days. The returns for February and March 2020 are extended, and will be considered timely if billed on or before April 20, 2020 and May 20, 2020 respectively. The order covers all business that collect sales tax on behalf of the City-Parish. Find more information here.

Shipping compliance
Published March 18, 2020

The state of Louisiana has announced an automatic extension for the February 2020 excise tax returns and payments for (1) Wine Shipped Direct to Consumers and (2) Louisiana State and Parish and Municipal Beer Tax due on March 20. The filing and payment deadline have been extended to May 20, 2020. It is not necessary to submit an extension request. The Department will waive delinquency penalties and compromise interest associated with delinquent sales tax remittances provided payment is received by May 20, 2020.

Find more information here.

Maryland

Tax information reporting
Published May 1, 2020

Due to COVID 19, the due date for filing 2019 property is extended to July 31, 2020. Find more information here.

Shipping compliance
Published April 22, 2020

A person who holds a Class E, F, or G alcoholic beverage license must file an alcoholic beverage tax return by the 25th day of the month following the month the person sells any alcoholic beverage. Manufacturer and wholesaler returns are generally due by the 10th day of the month that follows the month the manufacturer or wholesaler sells an alcoholic product. Resident and nonresident dealers’ returns are due by the 15th day of the month following a month in which a nonresident dealer delivers beer into the state. Direct wine shippers must file alcoholic beverage returns quarterly. Payment of the alcoholic beverage tax, in the manner prescribed by the Comptroller, must accompany the return. The Comptroller is extending the due date for alcohol tax returns and payments to July 15, 2020. Alcohol tax returns (both those that include payments and those that do not include payments) covering sales in February, March, April, May and June, 2020, may be submitted by July 15, 2020, without incurring interest or penalties.

Beer taxes must be prepaid. However, the Comptroller may increase or decrease the amount of prepayment. The Comptroller is extending the due date for beer tax payment to July 15, 2020. Beer tax payments may be submitted by July 15, 2020 without incurring interest or penalties. Find more information here.

Sales tax
Published April 21, 2020

Generally, sales and use tax returns are due on or before the 20th day of the month that follows the month in which a vendor made a retail sale. The payment of sales and use tax must accompany the return. The Comptroller may extend the time to file a sales and use tax return for reasonable cause. The Comptroller is extending the time to file sales and use tax returns for sales taking place in February, March, April, and May of 2020 to July 15, 2020. Sales and use tax returns, and their accompanying payments, may be submitted by July 15, 2020 without incurring interest or penalties.

Do not combine separate reporting periods into a single return. Instead, please file the separate returns reflecting the sales and the tax collected for each filing period as if they had been filed according to their original due dates. Find more information here.

Sales tax
Published April 20, 2020

Returns and payments due between Feb. 2020 and May 2020 are now due July 15, 2020. Penalties and interest will not apply during the deferment period. Also, the MD Comptroller is willing to re-examine withholding tax nexus for employers in light of COVID-19 and teleworking realities. Find more information here.

Sales tax
Published March 18, 2020

Maryland Comptroller Peter Franchot announced the state will extend business-related tax filing deadlines. The June 1st extension applies to certain business returns with due dates during the months of March, April and May 2020 for businesses filing sales and use tax, withholding tax, and admissions & amusement tax, as well as alcohol, tobacco and motor fuel excise taxes, tire recycling fee and bay restoration fee returns.

Business taxpayers who file and pay by the extended due date will receive a waiver of interest and penalties.

If the IRS extends its April 15th filing deadline for corporate and individual income tax returns, Maryland will conform to the decision of the IRS.

Massachusetts

Sales tax 
Updated April 24, 2020

Massachusetts has released an informative bulletin: “ TIR 20-5: Massachusetts Tax Implications of an Employee Working Remotely due to the COVID-19 Pandemic” which includes information about: Paid Family and Medical Leave, Sales and Use Tax Nexus and Personal Income and Withholding Tax.

Tax information reporting
Updated April 7, 2020

The Commonwealth of Massachusetts Unclaimed Property Division is announcing a blanket 2 month delay in the May 1st reporting deadline for life insurers, in order to respond to the impact on holders from the Coronavirus pandemic. The new deadline is July 1, 2020. Holders do not need to request an extension. Holders can still file by the May 1st deadline if prepared. If you have any questions, please email the Reporting department at UCPReporting@tre.state.ma.us or leave a voicemail at 1(617)367-9333 ext. 462.

Sales tax
Updated March 31, 2020

The Massachusetts Department of Health has ordered the suspension of all municipal bag fees at grocery stores and pharmacies for the duration of the state of emergency or until rescinded by the Commissioner of Public Health.

Find more information here.

Sales tax
Updated March 27, 2020

The Massachusetts Department of Health ordered the suspension of all municipal bag fees at grocery stores and pharmacies for the duration of the state of emergency or until rescinded by the Commissioner of Public Health.

Find more information  here.

Sales tax
Published March 18, 2020

The Department of Revenue will waive any late-file or late-pay penalties imposed under G.L. c. 62C, § 33 for returns and payments due during the period March 20, 2020 through May 31, 2020, for the following taxpayers:

  • Vendors with meals tax return and payment obligations pursuant to G.L. c. 62C, § 16 that do not otherwise qualify for relief announced in Emergency Regulation 830 CMR 62C.16.2(7)1 promulgated by the Department on March 19, 2020; and
  • Operators and intermediaries with room occupancy excise return and payment obligations pursuant to G.L. c. 62C, § 16 that do not otherwise qualify for relief announced in Emergency Regulation 830 CMR 64G.1.1(11)2 promulgated by the Department on March 19, 2020.

This is a waiver of penalties only; statutory interest will continue to accrue.

Find more information here.

Michigan

Sales tax
Updated June 1, 2020

In a special notice issued on May 26, 2020, the state Treasury Department is now allowing business taxpayers scheduled to make SUW tax payments for the February, March, April and May tax periods on June 20, 2020 – including quarterly filers – to either pay their outstanding balance in its entirety or pay their outstanding balance in monthly payments over the next six months. Penalties and interest will be waived on those deferred payments. Find more information here.

Sales tax
Updated May 18, 2020

The Michigan Department of Treasury issued a notice that provides business taxpayers additional time pay their Sales, Use and Withholding (SUW) taxes. Business taxpayers who were scheduled to make SUW tax payments due in March, April and May – including quarterly filers – can postpone filing requirements until June 20, 2020. The state Treasury Department will waive penalties and interest on those deferred payments. Find more information here.

Sales tax
Updated April 2, 2020

Due to the ongoing emergency, which has closed places of public accommodation to the public and directed residents to stay home as much as feasible, the Commission finds that certain licensees may have difficulty filing monthly and quarterly tax reports and taxes for the months of March, April, and May 2020 and the first calendar quarter of 2020. Specifically, this order concerns the following requirements in the Liquor Control Code and the Commission’s administrative rules:

1. Wholesalers, brewers, and micro brewers, as applicable, must file beer tax reports and pay beer excise taxes by the 15th day of the month following sale. MCL 436.1409; Mich Admin Code, R 436.1621(1).
2. Wholesalers, wine makers, and mixed spirit drink manufacturers, as applicable, must file wine tax reports and pay wine excise taxes by the 15th day of the month following sale. MCL 436.1301; Mich Admin Code, R 436.1725(1); Mich Admin Code, R 436.1704.
3. Direct shippers must pay wine taxes quarterly and file quarterly reports concerning sales. MCL 436.1203(4)(i).
4. Brewpub licensees must file quarterly beer tax reports and pay beer taxes by the 15th day of the month following the calendar quarter of sale. MCL 436.1405(7)

THEREFORE, IT IS ORDERED THAT:

A. The tax reports and payments described above for the months ending March 31, 2020, April 30, 2020, and May 31, 2020, or for the quarter ending March 31, 2020, are now due on July 15, 2020.
B. Licensees must file separate reports and make separate tax payments for the months of March 2020, April 2020, and May 2020, although taxes and reports for all three months are now due on July 15, 2020.

Sales tax
Updated April 16, 2020

Executive Order 2020-33 declared both a state of emergency and state of disaster across Michigan related to the spread of Coronavirus (COVID-19). In recognition of the continued disruption of businesses required to file returns and remit sales, use, and withholding taxes, the Department of Treasury is waiving penalty and interest for the late payment of tax or the late filing of any monthly or quarterly return due on April 20, 2020. The waiver will be effective for a period of 30 days; therefore, any monthly or quarterly payment or return currently due on April 20, 2020 may be submitted to the Department without penalty or interest through May 20, 2020. Find more information here.

Sales tax
Published March 18, 2020

The Michigan Department of Treasury is waiving penalties and interest for the late payment of tax or the late filing of the sales, use and withholding tax returns due March 20, 2020. The waiver will be effective for 30 days and any return or payment due on March 20 may be submitted without penalty or interest through April 20, 2020.

Find more information here.

Minnesota

Sales tax
Updated April 9, 2020

The Minnesota Department of Revenue is extending the sales and use tax grace period on sales and use tax payments for businesses identified in Executive Order 20-04. The department will not assess penalties or interest as follows:

• Identified businesses with a monthly sales and use tax payment due March 20, 2020, will now have until May 20, 2020, to make that payment.
• Identified businesses with a monthly or quarterly sales and use tax payment due April 20, 2020, will now have until May 20, 2020, to make that payment.

These businesses should still file their returns by the due dates but do not have to make payments until May 20, 2020. There is no grace period to make the sales and use tax payment for April sales and use tax. The payment and the return will remain due on May 20, 2020.

In addition to giving impacted taxpayers more time to pay their taxes, businesses can also consider the various state and federal disaster assistance programs that are now available. More information about state and federal resources available to businesses can be found on the Minnesota Department of Employment and Economic Development website.

Businesses can request additional relief from penalty and interest after April 20 for reasonable cause, including emergency declarations by the president and governor due to COVID-19. See Abatement Information for Businesses. Find more information here.

Sales tax
Updated March 25, 2020

Duluth, Minnesota will postpone the bag fee that was scheduled to go into effect April 1, 2020 to January 1, 2021.

Find more information here.

Sales tax
Published March 18, 2020

The Minnesota Department of Revenue is granting a 30-day sales and use tax grace period for businesses identified in Executive Order 20-04. During this time the department will not assess penalties or interest. Identified businesses with a monthly sales and use tax payment due March 20, 2020, will have until April 20 to make that payment. These customers should still file their return by March 20. At this time, this grace period for penalty and interest is only for monthly filers and only for the March 20 payment.

Identified businesses can request additional relief from penalty and interest for reasonable cause after April 20. If you have questions or wish to request additional time, please contact the Minnesota Department of Revenue.

Find more information here.

Mississippi

Sales tax
Published April 6, 2020

The Mississippi Department of Revenue extended all sales, use and local tax levies by only one month without requiring the imposition of interest. At this time, the Department has not extended the time to file returns, but the Department agreed to delay the imposition of interest and penalties on any unpaid tax balance for the period covered by the national emergency effective March 15, 2020 until the end of the national emergency. The Department will also work with taxpayers to extend deadlines for the production of records and will commit to executing extensions where needed. (Mississippi Department of Revenue Response to Requests for Relief, Miss. Dept. Rev).  Find more information here.

Missouri

Tax information reporting
Published April 7, 2020

Holders that require an extension for reporting unclaimed property will be granted a 30-day extension when requested in writing. Holders needing more than 30 days, but not exceeding 90 days, should put the additional time requested in writing. Please reach out to UCP@treasurer.mo.gov with written requests or with any questions. Find more information here.

Nebraska

Tax information reporting
Updated May 1, 2020

Due to the COVID19 Health Crisis, the Unclaimed Property Division offices are closed to the public. We are available by phone at 402-471-8497 or 877-572-9688 and will continue to process claims mailed into the Lincoln office or filed online during this time.
The Nebraska State Treasurer’s Office recognizes that business operations have been impacted by the COVID-19 health crisis. Life Insurance holders who are unable to submit their report by May 1st should document their extension request through the following link. Extension requests of up to 90 days will be allowed. https://treasurer.nebraska.gov/up/holder-reporting/request-extension.aspx . Find more information here.

Nevada

Tax information reporting
Updated April 15, 2020

NRS 120A.560 requires insurance companies to file holder reports prior to May 1.  Given the effects of COVID-19 on individuals and business across the county, Treasurer Conine is granting a blanket extension to all insurance companies.  Insurance company reports (for this year only) will now be due prior to June 1, 2020. Reports submitted prior to June 1 will be accepted and not be subject to penalties or interest. Insurance companies that are able to submit reports within the regular filing period (prior to May 1) are encouraged to do so.  The Unclaimed Property Division is committed to expediting the processing of reports, so properties are available to Nevadans to search as soon as possible. Find more information here.

Sales tax
Updated April 15, 2020

Taxpayers in Nevada who are requesting an extension from reporting and remittance of sales tax must submit a written request to CV19@tax.state.nv.gov

New Jersey

Tax information reporting
Updated June 9, 2020

New Jersey has extended AEOI filing deadlines until September 30. New Jersey has further stated filings made by the statutory deadline of June 30 will not be subject to penalties for errors.

Tax information reporting
Updated April 7, 2020

The due date for life insurance companies has been extended to May 31 (original due date May 1). Find more information here.

Tax information reporting
Published March 18, 2020

New Jersey extended the due date for Affordable Care Act (ACA) returns from March 31 to May 15.

Find more information here.

New Mexico

Sales tax
Published April 20, 2020

Withholding returns and payments due between March 25, 2020 and July 25, 2020 may be submitted without penalty no later than July 25, 2020. Interest will continue to accrue on payments due (from their original due date). Find more information here.

New York

Sales tax
Updated May 26, 2020

New York Govenor Andrew Cuomo signed Executive Order No. 202.32 relieving sales tax vendors and property taxpayers from the imposition of penalty and interest relating to the extension of time to file and pay the taxes due to the COVID-19 pandemic. The order extends penalty and interest relief on the quarterly and annual sales tax returns due on March 20, origianlly scheduled to expire on May 19, until June 22. Find more information here.

Sales tax
Published March 18, 2020

New Yorks’s Governor granted the Tax Commissioner with additional authority to abate late filing and payment penalties, as well as interest on quarterly sales tax filings which were due on March 20th. Taxpayers who were unable to file and pay taxes on time due to the COVID-19 outbreak may apply for an abatement of penalties and interest, including those whose tax preparers were unable to meet deadlines due to the outbreak). For details on who can qualify for penalty relief please see Notice N-20-1. Relief is not available for monthly filers.

North Carolina

Tax information reporting
Updated May 19, 2020

North Carolina announced the passage of Session Law 2020-3, which adjusted certain tax filing deadlines to mirror the relief provided by the IRS in the wake of the COVID-19 pandemic. The notice explains that North Carolina DOR will not charge interest on underpayment of tax due on a franchise, corporate income, or individual income tax return, including a partnership tax return and an estate and trust tax return due to be filed between April 15, 2020 and July 15, 2020. Find more information here.

Tax information reporting
Updated May 1, 2020

Due to the challenges businesses are facing as a result of the Coronavirus pandemic, North Carolina has extended its deadline for life insurance companies to file Unclaimed Property Holder Reports until June 1, 2020. No Extension Request Form is required for this extension. Find more information here.

Tax information reporting
Updated April 20, 2020

NC waives penalties relating to returns or payments due between March 15, 2020 and July 15, 2020. Penalties will not be assessed as long as payments/returns are submitted before July 15. Interest will continue to accrue because the NC DOR does not have the authority to waive interest at this time. Find more information here.

Sales tax
Updated April 15, 2020

North Carolina is announcing that as a matter of policy they will not asses late filing and late payment penalties on tax due between March 15, 2020 through July 15, 2020 so long as the return is filed and money paid before July 15. No action appears to be required on the taxpayers part to obtain this benefit. The relief from late action penalties applies to the following tax types: Income and Franchise Tax, Withholding Tax, Sales and Use Tax, Scrap Tire Disposal Tax, White Goods Disposal Tax, Motor Vehicle Lease and Subscription Tax, Solid Waste Disposal Tax, 911 Service Charge for Prepaid Telecommunication Service, Dry-Cleaning Solvent Tax, Primary Forest Products Tax and Freight Car Line tax. North Carolina is not granting an extension to to file or pay the above tax types. It is solely granting a waiver of certain penalties.

Sales tax
Published March 18, 2020

The North Carolina Department of Revenue has waived penalties for failing to obtain a license, to file a return or to pay taxes. The waiver applies to the failure to timely obtain a license, file a return, or pay a tax that is due between March 15, 2020, and March 31, 2020, if the license is obtained, the return or extension application is filed, or the tax is paid by April 15, 2020.

Find more information here.

North Dakota

Sales tax
Updated April 15, 2020

North Dakota taxpayers have the ability to request additional time if they believe they will be unable to file a return or pay the tax in a timely manner because of a COVID-19 related situation. To request additional time, contact the Office of State Tax Commissioner. A seller requesting an extension should should send an e-mail to salestax@nd.gov. Find more information here.

Sales tax
Published March 18, 2020

North Dakota taxpayers can request additional time to file a return or pay tax by contacting the Office of State Tax Commissioner.

Find more information here.

Ohio

Sales tax
Updated March 25, 2020

Bexley, Ohio single-use plastic ban is temporarily lifted along with the associated 10-cent bag fee on plastic and certain paper bags.

Find more information here.

Oregon

Sales tax
Published March 18, 2020

Initial quarterly payments for the new Corporate Activity Tax (CAT) are due April 30, 2020. The department understands that the pandemic may impact commercial activity, up or down, to an extent that makes it difficult for businesses to estimate their first payment. The department will not assess underpayment penalties to taxpayers making a good faith effort to estimate their first quarter payments.

Find more information here.

Pennsylvania

Sales tax
Updated April 15, 2020

Businesses that collect Pennsylvania sales tax will not have to make Accelerated Sales Tax (AST) prepayments in April, May or June, the Department of Revenue has announced. That means businesses that normally have a monthly prepayment requirement will not be charged penalties for missing the prepayment deadline during this three-month period.

Under this new scenario, the department is asking businesses to simply remit the sales tax that they collected during the prior month. The due dates to remit sales tax will be April 20, May 20 and June 22, which follows the standard due dates for monthly filers who have no prepayment requirement.

Visit the Department of Revenue’s page on Accelerated Sales Tax Prepayments for more information on how to calculate your prepayments.

All businesses are encouraged to remit online using e-TIDES, the department’s online tax system for businesses. Find the REV-819 on the department’s website for a schedule of return and prepayment due dates. You can also visit the department’s Online Customer Service Center to find answers to common tax questions or submit a question to the department. Find more information here.

The Department of Revenue is extending all business tax licenses and certifications that are set to expire until further communication is received from the department.

This extension applies to:

Sales, Use and Hotel Occupancy tax licenses
Public Transportation Assistance (PTA) Fund taxes and fees
Small Games of Chance Manufacturer Certificates
Small Games of Chance Distributor Licenses
Sales Tax Exemption Certificates

If you need documentation of the sales tax exemption extension, please use the department’s Online Customer Service Center to submit a question. If your religious organization’s sales tax exemption certificate is due to expire on March 31, 2020, the Department of Revenue is issuing an extension letter. If documentation is needed, religious organizations are encouraged to contact their parent institutions to obtain the extension letter. Find more information here.

Tax information reporting
Updated April 7, 2020

The Pennsylvania Treasury Department is granting a two-month waiver of all fines, penalties and interest assessments for any unclaimed property report filed late. The statutory deadline for holders to file and remit unclaimed property remains April 15, 2020. However, the Department will waive all fines, penalties and interest otherwise applicable for all late filed reports and property received by the Department on or before June 15, 2020.

Sales tax
Published March 18, 2020

The Pennsylvania Department of Revenue is waiving penalties for businesses that are required to make Accelerated Sales Tax (AST) prepayments by the deadline of Friday, March 20.

Additionally, for April sales tax payments, the department is waiving the AST prepayment requirement and asking businesses to simply remit the sales tax that they have collected in March.

Visit the Department of Revenue’s page on Accelerated Sales Tax Prepayments for more information on how to calculate your prepayments.

All businesses are encouraged to remit online using e-TIDES, the department’s online tax system for businesses. Find the REV-819 on the department’s website for a schedule of return and prepayment due dates. You can also visit the department’s Online Customer Service Center to find answers to common tax questions or submit a question to the department.

Find more information here.

Tax information reporting
Published March 18, 2020

Tax payments due on April 15 may be postponed to July 15, individuals and businesses are limited in the payments they can defer.

Find more information here.

South Carolina

Sales tax
Updated June 1, 2020

The South Carolina Department of Revenue (SCDOR) is offering more time to file returns and pay taxes due April 1, 2020 – June 1, 2020 to assist taxpayers during the COVID-19 outbreak. Tax returns and payments due April 1 – June 1 will now be due June 1, 2020. Penalty and interest will not be charged if payment is made by June 1. This includes South Carolina Individual Income Taxes, Corporate Income Taxes, Sales and Use Tax, Admissions Tax, Withholding Tax, and other taxes administered by the SCDOR. The SCDOR is automatically applying this tax relief for all applicable returns and payments; you don’t need to take any additional action. Find more information here.

Sales tax
Updated April 30, 2020

Citing the economic fallout from the Coronavirus pandemic, officials in Anderson and Pickens counties are no longer considering sales tax referendums this fall as a means of paying for road improvements. Leaders in both counties discussed asking voters to approve 1-cent sales tax increases in November that would have generated around $47 million combined annually for road projects. But the job losses and store closures stemming from efforts to slow the spread of COVID-19 have eliminated chances that sales-tax referendums will happen this year. Find more information here.

Tax information reporting
Updated April 20, 2020

Withholding returns and payments due between April 1, 2020 and June 1, 2020 will now be due on June 1, 2020. Penalties and interest are waived if returns and payments are submitted by the June 1 due date. Relief applies automatically. Find more information here.

Sales tax
Updated April 8, 2020

On March 23, 2020, City Council approved an ordinance temporarily waiving the penalties for late payment of hospitality tax for the reporting periods due March 20, 2020, and April 20, 2020; however, taxpayers are still required to submit their monthly tax reports to the City by the appropriate due dates. Failure to file a timely tax report form will be considered non-payment and will accrue a late penalty.

Taxpayers can remit payment for the March 20 and April 20 due dates as late as May 20 without any late payment penalties, as long as they submit the required monthly reports on time.

If you have not done so, please file your February hospitality tax reporting form as soon as possible to avoid the accrual of additional late penalties. The March reporting form is due April 20, 2020. Find more information here.

Sales tax
Published March 18, 2020

The South Carolina Department of Revenue is offering more time to file returns and pay taxes to assist taxpayers during the Coronavirus (COVID-19) outbreak. Tax returns and payments that were previously due April 1 to June 1 are now due June 1, 2020. This includes individual income tax returns.

South Dakota

Sales tax
Updated April 15, 2020

South Dakota does not have an official extension program but suggests that if a business needs to make special arrangements they should contact the DOR directly.

Tennessee

Sales tax
Updated April 15, 2020

Tennessee is not offering an official extension or deferral regarding sales tax. But, taxpayers can request penalty waivers or ask for a payment plan. The department will review these requests on a case-by-case basis. To make such a request taxpayers may call 615-253-0600, email Revenue.Support@tn,gov, or contact the Department through their online revenue help feature located at https://revenue.support.tn.gov/hc/en-us/requests/new . Find more information here.

Texas

Tax and regulatory reporting
Updated May 8, 2020

Section 74.1011 of Texas Property Code requires holders to provide the due process notice to owners that their property may be reported to the Texas Comptroller of Public Accounts as unclaimed property.

For the 2020 reporting year, exceptions are allowed in cases where holders are unable to complete the notification by mail and by the deadline.
Updates to the requirements of Section 74.1011 for the 2020 report year are:
• Holders having trouble meeting due diligence requirements due to COVID-19 are still required to provide effective notice to owners prior to reporting the property but now have additional time to send notice to owners.
• Holders may now also use alternative means including electronic mail, telephone or other reasonable means to provide the notice to owners.
• Holders should be aware that this suspension does not waive the notice requirement before reporting unclaimed property.
• Holders must allow owners a reasonable amount of time to respond to the notification prior to reporting the property.

This temporary suspension does not change the July 1 reporting deadline.
If you believe that you will not be able to provide effective notice to owners before the July 1, 2020, due date, request a waiver of penalty and/or interest for the properties due for your 2020 report. The request should include the following information:
• Business name
• Federal Employer Identification Number (FEIN)
• Reason for the request
• Date you plan to submit your report and payment
• Contact information including name, email address and phone number
To submit your request or ask any questions on the due diligence suspension, please contact the Holder Education and Reporting section at up.holder@cpa.texas.gov

Sales tax
Updated March 26, 2020

Texas Controller of Public Accounts

The Texas Comptrollers office is offering assistance, in the form of short-term payment agreements and, in most instances, waivers of penalties and interest, to businesses that are struggling to pay the full amount of sales taxes collected in February.

Please contact the Texas Comptrollers Enforcement Hotline at 800-252-8880 to learn about your options for remaining in compliance and avoiding interest and late fees on taxes due. I

n addition, the Comptrollers office has a variety of online tools for businesses seeking assistance. Please see the COVID-19 emergency response webpage for access to online tools, tutorials and other resources for tax services, and to establish 24/7 online account access with Webfile.

Vermont

Sales tax
Published March 18, 2020

Vermont is automatically granting extensions with email request. Extensions of 30 to 60 days can be requested. Find more information here.

Sales tax
Published March 18, 2020

The governor of Vermont is extending the deadline to file any future sales and use tax returns as well as meals tax returns until further notice. This is not applicable to returns corresponding to previous months.

Virginia

Sales tax
Published April 13, 2020

With the objective of supporting local food establishments, the city of Purcellville, VA has suspended its collection of the 5% meals tax for the months of April and May, 2020. Any local food establishment that is still collecting the 5% local meals tax during said months, is still required to report and submit that tax to the city. Find more information here.

Additionally, with the objective of supporting local food establishments, the city of Virginia Beach will suspend its collection of the 5.5% local meals tax for the months of May, June and July 2020. Any local food establishment that is still collecting the local meals tax during said months, is still required to report and submit that tax to the city. Find more information here.

Sales tax
Published March 18, 2020

The state of Virginia is accepting petitions from sales tax dealers for a filing time extension. If the petition is approved the sales tax dealer will have 30 extra days (April 20) to file and pay the February returns due March 20. However, interest will accrue even if an extension is granted.

Find more information here.

Washington

Shipping compliance
Updated June 1, 2020

On May 29, 2020, under the provisions of RCW 43.06.220(4), the statutory waivers and suspensions of Proclamations 20-26 were again extended by the leadership of the Washington State Senate and House of Representatives until the termination of the COVID-19 State of Emergency or June 17, 2020, whichever occurs first. On March 18, 2020, Governor Inslee issued Proclamation 20-26, waiving and suspending laws and imposing certain prohibitions relating to tax penalties, fees, interest, and due dates in order to provide tax relief to licensed microbreweries, domestic breweries, and beer distributors, as well as wineries and wine distributors. Find more information here.

Sales tax
Updated April 15, 2020

Affected businesses that owe Washington taxes may qualify for the following assistance:
• Filing extension for excise tax returns
• Late payment penalty waiver request

Businesses can request an extension or penalty waiver by sending a secure email in their My DOR account or by calling Revenue’s customer service staff at 360-705-6705, Monday through Friday 8 a.m. to 5 p.m.

Businesses can also request:
• Rescheduling of a planned audit (contact the auditor).
• More time to file a business license or registration renewal (Call Business Licensing Service at 360-705-6741 or by email at BLS@dor.wa.gov).
• An extension of its expiring resellers permit (Call 360-705-6705 or by email at Reseller@dor.wa.gov).
For quarterly filers, the deadline for Q1 has been extended to June 30, 2020. Find more information here.

Shipping compliance
Updated March 26, 2020

Proclamation 20-05 waives the penalties for failure to timely remit tax payments to the Washington State Liquor and Cannabis Board (LCB) until April 22. The waiver is made retroactive to the date of the governor’s declaration of a state of emergency on Feb. 29. Please note that this does not waive taxes due, but temporarily allows for a late payment without assessing automatic, statute-directed penalties.

To be eligible for deferment, please:

Continue to submit sales reports timely, even if you are not able to pay on time. And submit requests to waive penalties by email at the following addresses:

  • Spirits: spiritfees@lcb.wa.gov
  • Beer & Wine: beerwinetaxes@lcb.wa.gov
  • Marijuana: marijuanataxes@lcb.wa.gov

All spirit fee licensees, wineries and breweries can make payment by e-check through the LCB systems. Cannabis retailers can make e-check payments through their third party vendors. The LCB is also accepting checks and money orders by mail.

Find more information here.

Sales tax
Published March 18, 2020

The Washington Department of Revenue (DOR) will work with businesses that cannot file or pay their taxes on time due to the Coronavirus (COVID-19) outbreak.

Governor Inslee declared a state of emergency in response to new cases of COVID-19 on February 29, 2020, which allows the agency more flexibility in working with impacted businesses. Affected businesses that owe Washington taxes may qualify for:

  • Filing extension for excise tax returns
  • Late payment penalty waiver request

Businesses can request an extension or penalty waiver by sending a secure email in their My DOR account or by calling the Washington DOR’s customer service staff at 360-705-6705, Monday through Friday 8 a.m. to 5 p.m.

Businesses can also request:

  • To reschedule a planned audit (contact the auditor).
  • More time to file a business license or registration renewal (call Business Licensing Service at 360-705-6741 or email BLS@dor.wa.gov).
  • An extension of its expiring resellers permit (call 360-705-6705 or email Reseller@dor.wa.gov)

Washington D.C.

Sales tax
Updated June 8, 2020

In response to COVID-19, the District of Columbia passed legislation which temporarily allows restaurants to sell beer, wine, and spirits for carry-out and delivery to DC residences. To address the sales tax implications of these sales, the DC Office of Tax and Revenue published OTR Notice 2020-06. This notice states that while a restaurant’s sales of alcohol for on-premises consumption are subject to a 10% sales tax rate, a restaurant’s sales of alcohol for off-premises consumption are subject to a higher 10.25% sales tax rate.

Sales tax
Updated March 18, 2020

On March 17, 2020, the Council of the District of Columbia expanded the authority of the Office of Tax and Revenue (OTR) to abate interest and waive penalties for failure to timely pay sales and use tax due for periods ending on February 29, 2020 and March 31, 2020, provided certain conditions are met.

All vendors who are required to file sales and use tax returns on either a monthly or a quarterly basis are eligible for this relief, except for hotels and motels permitted to defer real property taxes under D.C. Code § 47-811(b). For more information regarding the real property tax deferral, see OTR Notice 2020-01, Extended Real Property Tax Due Date for Hotels and Motels Relating to the First Half of Tax Year 2020 Installment. Any hotel or motel vendor registered with OTR with the NAICS code 72111, 721110, 72112 or 721120 is ineligible for this relief.

Accordingly, OTR will automatically waive interest and penalties that would ordinarily be assessed for failure to timely pay sales and use tax due for periods ending on February 29, 2020 and March 31, 2020 as follows:

  • Monthly Filers: Eligible vendors who are required to file sales tax returns on a monthly basis must file an FR-800M as usual through MyTax.DC.gov on or before March 20, 2020 for the period ending February 29, 2020 and on or before April 20, 2020 for the period ending March 31, 2020.
  • Quarterly Filers: Eligible vendors who are required to file sales tax returns on a quarterly basis must file an FR-800Q as usual through MyTax.DC.gov on or before April 20, 2020 for the period ending March 31, 2020.

All eligible vendors must pay in full all sales and use taxes due for periods ending on February 29, 2020 and March 31, 2020 on or before July 20, 2020. Failure to pay in full by July 20, 2020 will result in interest and penalties accruing from your original payment due dates.

Find more information here.

Wyoming

Sales tax
Updated April 15, 2020

While Wyoming has not published any official guidance, in direct communications with Sovos, the DOR indicates they stand willing to work directly with taxpayers unable to meet their April 2020 sales tax filing deadlines for March transactions due to the COVID-19 pandemic. To request a filing extension, taxpayers should reach out to the WY DOR directly. 30 day extensions may be granted on a case-by-case basis. Vendors should still file returns if they are able to establish the true liability on the account.

Sales tax
Updated April 2, 2020

While Wyoming has not published any official guidance, in direct communications with Sovos, the Wyoming Department of Revenue (WY DOR) indicates they are willing to work directly with taxpayers unable to meet their April 2020 sales tax filing deadlines for March transactions due to the COVID-19 pandemic. To request a filing extension, taxpayers should reach out to the WY DOR directly.


Uruguay

Updated March 25, 2020

The tax administration (DGI) postponed the payment deadline for the minimum VAT. Taxpayers will be allowed to pay the VAT for February and March in six installments starting on May. All other tax obligations that were due between March 23 and March 26 are postponed until March 27. Tax obligations due by public entities are excluded from these measures.

Find more information here.


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Sovos

Sovos is a leading global provider of software that safeguards businesses from the burden and risk of modern transactional taxes. As VAT and sales and use tax go digital, businesses face increased risks, costs and complexity. The Sovos Intelligent Compliance Cloud is the first complete solution for modern tax, giving businesses a global solution for tax determination, e-invoicing compliance and tax reporting. Sovos supports more than 7,000 customers, including half of the Fortune 500, and integrates with a wide variety of business applications. The company has offices throughout North America, Latin America and Europe. Sovos is owned by London-based Hg. For more information visit www.sovos.com and follow us on LinkedIn and Twitter.
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