Regulatory Analysis
The Italian Tax Agency, Agenzia delle Entrate, has published updates to its documentation regarding B2G electronic invoicing, which will enter into force on 1 October 2022. The update includes a change in the XSD schema of the ordinary invoice for the introduction of a new Type of Document TD28 for purchases from San Marino with […]
Version 23.1 of the Formato de los CFE technical documentation and its corresponding XSD have been published by the Uruguayan tax administration (DGI). This version includes the changes published in version 23 and is adjusted with new updates. The changes entail the update of several validation codes. The schedule for such updates follows as previously […]
The Italian Tax Agency, Agenzia delle Entrate, has published new technical documentation regarding B2B electronic invoices, which includes an updated version of Annex A – Technical Specifications (version 1.7.1) and of the tabular representation of the ordinary invoice and simplified invoice layouts, as well as the related XSD schemas. The new specifications introduce to the […]
A scheduled stop for maintenance of the authorization environment of the electronic fiscal documents (DF-e) of SVRS (Sefaz Virtual Rio Grande do Sul) and SEFAZ-RS, will be carried out on 7 August 2022, starting at 6 am, with a duration of up to 3 hours. During the maintenance, the Virtual Sefaz National Contingency Environment will […]
A new version of the catalogs for the CFDI 3.3 and 4.0 has been released by the SAT. The updated version of these catalogs is available at the following links: Catalog for CFDI 3.3: http://omawww.sat.gob.mx/tramitesyservicios/Paginas/documentos/catCFDI_V_33_27072022.xls Catalog for CFDI 4.0: http://omawww.sat.gob.mx/tramitesyservicios/Paginas/documentos/catCFDI_V_4_27072022.xls
As previously predicted by Sovos, the threshold for implementing mandatory e-invoicing has been lowered by the Indian authorities. According to the Central Board of Indirect Taxes and Customs Notification No. 17/2022 – Central Tax, from 1 October 2022 compliance with the e-invoicing rules will be mandatory for taxpayers with an annual threshold of 10 Cr. […]
On 1 August 2022, the Romanian National Agency of Fiscal Administration (ANAF) issued a draft order indicating plans to extend the SAF-T filing grace period. The ANAF previously granted a six month grace period to 31 July 2022 for SAF-T filings. The grace period is set to be extended by an additional six months to […]
The SAT updated the Error Matrix and the Standard of the Revision E of the Complemento de Comercio Exterior v 1.1 that must be integrated with the CFDI 4.0. The documentation for the Revision C of this complemento that must be integrated with the CFDI 3.3 was not updated this time. The updated document Estandar […]
On 13 May 2022, the Official Gazette of the Republic of Slovenia (no. 68/22) published a decree which amended the Decree on Fire Fee (FBT). The decree came into force on the fifteenth day following its publication and its rules are effective from 1 October 2022. The decree increased the rate of the FBT from […]
California recently introduced two new questions to their state income tax forms regarding unclaimed property compliance; Has the company ever filed unclaimed property reports with the state of California and if yes, how much? Based on what we know today, we’re anticipating that California will use the information garnered through the responses to identify organizations […]
The SAT published in the portal the Second anticipated version of the Sixth Resolution of Modifications to the miscellaneous tax resolution (RMF) for 2022. This resolution modifies annex 29 of the RMF related to technical specifications and validations to the CFDI and its complementos. The anticipated version of this Resolution and annex 29 can be […]
On 31 July 2022, from 7 am, lasting up to 2 hours, a scheduled stop for maintenance of the authorization environment of the electronic Tax Documents of SVRS and SEFAZ-RS will take place. During the maintenance work, the National Environment Contingency Virtual Sefaz will be activated, for the NF-e authorization, and the São Paulo Virtual Contingency […]
The NF-e Technical Note 2021.004 v.1.32 was published. This update corrects the documentation for Rule K01-20 to improve its applicability. In the case of Sales for Future Delivery operations, the CFOPs of Exception 3 of this same rule were replaced by the correct ones. With these changes, the deadlines are as follows: Testing: until 25/07/2022 Production: […]
A new policy statement No. 2022-6224 was issued on 12th May 2022 by the Dutch Tax Office. The decree entered into force on 13th May 2022 except for section 3.2 Transport Insurance which will be effective one year later, that is as of 13th May 2023. Although the 11-page decree includes several sections and subsections, […]
The Tax Authority in the Dominican Republic updated the XSD of the following documents, on 15 July 2022: e-CF 31 v1.0 (Factura de Crédito Fiscal Electrónica) e-CF 32 v1.0 (Factura de Consumo Electrónica) e-CF 33 v1.0 (Nota de Débito Electrónica) e-CF 34 v1.0 (Nota de Crédito Electrónica) e-CF 41 v1.0 (Comprobante Electrónico de Compras) e-CF […]
The Mexican Tax Administration Service (SAT) published an update for the Complemento de Comercio Exterior version 1.1 Revision E, in force from 19 July 2022. The updated document Standár de Comercio Exterior version 1.1 Revision E is available here: http://omawww.sat.gob.mx/tramitesyservicios/Paginas/documentos/ComercioExterior_v11_revision_E.pdf The updated document Matriz de Errores version 1.1 Revision E is available on SAT’s […]
India has a Continuous Transaction Controls (CTC) System in place since October 2020. E-invoicing has been rolled-out in stages, meaning e-invoicing requirements are applicable to more and more taxpayers over time. At its current stage, e-invoicing is mandatory for taxpayers with an annual turnover of 20 Cr. rupees or more. On 18 July 2022, the […]
Following the recently released draft publication, the Peruvian tax authority, SUNAT, published Resolución de Superintendencia 000123-2022 on 12 July 2022, officially modifying the rules regarding the country’s e-transport document, the Guía de Remisión Electrónica – GRE. As provided in the draft, the official resolution requires mandatory issuance of the e-transport document electronically, no longer allowing […]