Regulatory Analysis
Slovakia’s Financial Administration (FRSR) has published an updated version of its FAQ on the country’s upcoming e-invoicing mandate. The update introduces 29 new Q&As — 8 directed at taxpayers and 21 at ERP vendors and service providers — with no modifications to existing answers. The revised FAQ represents the most comprehensive official guidance issued to […]
The authority through RNC Notice: 401-50625-4 exceptionally extends the deadline for the implementation of electronic invoicing to taxpayers identified as Small, Micro and unclassified to November 15, 2026. https://dgii.gov.do/publicacionesOficiales/avisosInformativos/Documents/2026/06-26.pdf
Madrid City Council opened its online submission portal for the Fire Brigade Contribution (FBC) levy on 19 May 2026, following the adoption of the Ordenanza Fiscal 15/2025 (BOCM No. 307, 26 December 2025). The reform pursues two objectives: aligning the levy with recent judicial doctrine, and restoring cost recovery, which had fallen from 35% at […]
ANAF has published Order No. 378/2026 (Official Gazette No. 250, 31 March 2026), amending and supplementing Order No. 3789/2024. The key changes are: Restructured Form 082: The form’s title and scope have been updated to function as a combined registration and deregistration request. Previously covering only registration, Form 082 now also enables eligible taxpayers to […]
The Dutch Ministry of Finance has transmitted to parliament an advisory report together with a ministerial covering letter setting out the recommended framework for implementing e-invoicing and digital reporting in the Netherlands under the ViDA package. The ViDA Directive (EU 2025/516) requires all EU member states to introduce structured e-invoicing and near-real-time digital reporting for […]
Vietnam has enacted a new Law on Tax Administration that replaces the 2019 e-invoicing framework, expanding the e-invoicing scope to explicitly include foreign organizations and individuals operating on e-commerce and digital platforms from July 2026. Foreign suppliers without a permanent establishment in Vietnam engaged in e-commerce or digital-platform activities are the most affected by the […]
Effective July 1, 2026, South Tucson, Arizona passed Ordinance 26-01, decreasing the tax rate on food for home consumption from 1.5% to 0% More information may be found here.
The Cape Verde Government has approved the 2026 State Budget Law Proposal, expanding the country’s electronic invoicing framework, which has been rolled out progressively since June 2021. Under the Proposal, all invoices and tax-relevant documents must be issued electronically through software certified by the Tax Authority. Each document must also carry a QR Code and […]
VA § 58.1-609.1 (19) exempts gold, silver, or platinum bullion, as well as legal tender coins from sales tax. This exemption was set to expire June 30, 2025 and VA HB 1600 extended the expiration to June 30, 2026. At this time, Virginia has not extended the exemption further. Therefore, Virginia will begin taxing these […]
On May 12, 2026, Maryland enacted emergency legislation addressing penny rounding on cash transactions. The language details that if the price ends in 1 cent, 2 cents, 6 cents, or 7 cents, a business should round down to the nearest nickel. If the price ends in 3 cents, 4 cents, 8 cents, or 9 cents, […]
On May 12, 2026, Maryland enacted House Bill 898. The legislation provides an exemption for certain data and information technology (IT) services, software publishing services, digital codes, and digital products if both the vendor and the buyer are members of the same affiliated group within the meaning of §1504 of the Internal Revenue Code. The […]
Massachusetts recently published Directive 26-1, which provides guidance on how sales tax must be calculated following the elimination of the penny. With the U.S. Treasury minting its last penny on November 12, 2025, vendors have begun rounding cash transactions to the nearest nickel. However, vendors are required to calculate and remit sales tax based on […]
Effective May 1, 2026, Williamsburg County, South Carolina is imposing a 1% Capital Projects Tax. Certain food sales are exempted from the tax. You may find more information here.
Malaysia’s Inland Revenue Board (HASiL) has announced an extension of the transition period for the last group of taxpayers to comply with the Malaysian e-invoicing requirements — those with annual turnover between RM 1 million and RM 5 million — from 12 months to 24 months. The extended window runs from 1 January 2026 to […]
The authority through RNC Notice: 401-50625-4 exceptionally extends the deadline for the implementation of electronic invoicing to taxpayers identified as Small, Micro and unclassified to November 15, 2026. More info here.
The UAE Ministry of Finance has announced an amendment to Ministerial Decision No. 244 of 2025, extending the deadline for businesses subject to Phase 1 of the UAE e-invoicing mandate to appoint an Accredited Service Provider (ASP). What has changed? Businesses with annual revenues of AED 50 million or above — the first group of […]
Qatar’s Cabinet has approved a draft e-invoicing law and its executive regulations, developed by the Ministry of Finance in coordination with the General Tax Authority (GTA). The law establishes the legal framework for the issuance of electronic invoices and notices, with stated objectives of enhancing transparency, advancing digital transformation, and building reliable databases for regulatory […]
Effective July 1, 2026, 56 municipalities and 3 counties in Illinois will begin imposing the 1% grocery tax. This follows the more than 600 localities that began imposing the grocery tax on January 1, 2026. More information can be found here.