Regulatory Analysis
The Turkish Revenue Authority (TRA) has recently announced that it will be mandatory to use the QR code on several electronic documents as of 1 September 2023. E-Fatura Invoices, e-Arsiv Invoices and e-Delivery Notes are among the e-documents announced. QR Code must meet the technical requirements set in the guideline of the TRA. E-commerce sellers […]
Sales tax changes are scheduled to take effect in Monroe and Westchester Counties beginning March 1. Monroe County has chosen to implement the exemption for clothing sold for under $110. This aligns the county with the state level exemption, meaning that such clothes will be fully exempt from sales tax in Monroe County. For a […]
On the 16th February 2023, the Polish Ministry of Finance organized a conference to discuss upcoming changes to the draft bill introducing mandatory e-invoicing in Poland. While the legislative process is still ongoing, and will most likely last until June/July 2023, the Ministry of Finance has presented changes that are planned to be included in […]
China is expanding its fully digitalized e-invoicing (e-fapiao) pilot program, currently as of 1 January 2023 in scope to issue a fully digitalized e-fapiao are Shanghai, Guangdong, Inner Mongolia, Sichuan, Xiamen, Chongqing, Qingdao, Tianjin, Dalian, and Shaanxi provinces. Additionally, taxpayers nationwide are able to accept e-fapiao issued by the selected taxpayers in the above provinces. […]
From the 10th of February 2023, the Italian Revenue Agency will make available a pre-filled annual VAT return concerning the tax year of 2022. The Italian Revenue Agency will use the data of domestic electronic invoices and cross-border reports communicated to the SDI to prepare the draft VAT returns. The returns will be available on […]
The Swedish Agency for Digital Government (DIGG) would like mandatory e-invoicing to be introduced in Sweden. DIGG has, together with the Swedish Tax Agency and the Swedish Companies Registration Office, submitted a request that the Government research conditions for mandating e-invoicing in B2B flows as well as G2B flows (to be added to the current […]
The Uruguayan Tax Authority has informed that the new version of the Daily Report Format 13.1 is now available in the production environment and applies to all reports sent from 1 February 2023. The Daily Report Format v.13.1 is available on the website of the General Tax Directorate of Uruguay. It is incorporated in Section: […]
2/6/2023 Effective February 18, 2023, by approval of Ordinance No. 8563, incontinence and feminine hygiene products will be exempt from sales and use tax in the city of Boulder, Colorado. Further information concerning Ordinance No. 8562 may be viewed here.
2/2/2023 In 2022, a Texas District Court held in Coppell v. Hegar and Round Rock v. Hegar that Texas failed to follow its own requirements in enacting Texas Tax Rule 3.334. In short, the court required the comptroller to re-amend or re-adopt the rule using proper Texas procedures. The Texas Comptroller recently fulfilled the procedural […]
California recently released the 2023 California Employer’s Guide (DE 44) and the 2023 Household Employer’s Guide (DE 8829). The “Household Employer’s Guide” has been renamed to “California Employer’s Guide”. A summary of key changes is noted below. To make an adjustment to incorrect UI, ETT, SDI, and/or PIT after DE 9 was filed, file a DE 88 […]
The 2023 version of the W-4R and W-4P were released January 9, 2023. In 2022, taxpayers had the option to use either the 2021 Form W-4P or the 2022 Forms W-4P and/or W-4R in 2022. However, beginning January 1, 2023, the 2023 W-4P and W-4R must be used. W-4P is now used only to make […]
Louisiana recently published the 2023 version of R-20201, Electronic Fund Transfer (EFT) Guidelines. This publication provides details and procedures for taxpayers using EFT to submit payment to the Louisiana Department of Revenue. There is only one change made to the latest version of the Publication R-20201. Tax Codes 08431-08435 have been added for “Retail Dealers of […]
According to an official announcement by the Ministry of Finance published on 2 February 2023, the go-live date of the mandatory e-invoicing system in Poland will be postponed from 1 January 2024 to 1 July 2024, giving taxpayers 6 more months to prepare for the new e-invoicing obligation. The VAT-exempted taxpayers will have time to […]
The French authorities published the updated version of the ‘External specifications file for electronic invoicing’. The new specifications introduced additional mandatory e-invoicing data, new and modified cases of use, amended frequency for e-reporting, retention of invoices by the public billing portal and other new explanations as well as examples for XML files.
1/27/2023 The city of Kodiak, Alaska provides a one-day Annual Sales Tax Holiday for all sales of tangible personal property and services subject to sales tax, except for certain enumerated transactions. The Sales Tax holiday takes place on the first Saturday in March each year and for 2023, the holiday occurs on March 4. Additional […]
According to the information made available in the SPED web portal, as soon as the new version of the EFD-REINF (Digital Fiscal Record of Withholdings and Other Fiscal Information) is implemented in production to receive events from the R-4000 series, all events must migrate to layout version 2.1.1 (including table events R-1000, R-1070 and the […]
1/24/23 Ketchikan Gateway Borough, Alaska has approved Resolution 2972. The Resolution grants a single day Sales Tax Holiday effective on March 25, 2023 in Ketchikan Gateway Borough and the City of Ketchikan. The holiday applies to all sales and rentals of tangible personal property and services normally subject to sales tax, except specified circumstances by […]
The General Directorate of Internal Taxes (DGII) informs all taxpayers that the sequences of Tax Receipt Numbers (NCF / e-NCF) authorized during the year 2021 and that have not been used until December 31, 2022, will expire as of December 1st. of January 2023, respecting the provisions of General Standard No. 06-2018 on Tax Receipts. […]