Regulatory Analysis
On 30 June 2022, the Peruvian tax authority (SUNAT) published Resolución de Superintendencia n. 117-2022, which postpones again the 3-day deadline for transmission to SUNAT and the OSE (Operator of Electronic Services) of electronic invoices and its related electronic notes, until 1 January 2023. The previous rule, established by Resolución de Superintendencia 201-2021/SUNAT, determined that […]
The SAT published a Catalogo’s scheme update for the Complemento used for exports “Comercio Exterior” version 1.1 Revision C and D. Revision C is used for CFDI 3.3 and Revision D is used for CFDI 4.0. The updated document for Version 1.1 Revision C is available here and The updated document for Version 1.1 Revision […]
The second anticipated version of the Fifth Resolution of Modifications to the miscellaneous tax resolution (RMF) for 2022 and its annexes 1-a and 14 were released through the SAT portal. It establishes the first general vacation period of 2022 for the SAT, the days from July 18 to 29, 2022. Also introduces changes regarding the […]
On 30 June 2022, the Romanian Government issued Act No. 106 and changed the effective date of Articles 13 and 14 of GEO, which established the penalties for non-compliance with the e-transport system requirements. As a result, the Romanian authorities will not implement fines for non-compliance with the e-transport requirements until the new effective date, […]
The transposition of the Directive 2014/55/EU into Greek law was adopted in the first quarter of 2019, making it mandatory for the central government to receive e-invoices from its private sector suppliers. Moreover, the Independent Authority for Public Revenue recently published a clarification concerning suppliers in B2G transactions. According to the clarification, suppliers that have […]
By means of Ajuste SINIEF 13/2022, code 7.101 is added to Annex II of the Tax Code for Operations and Services – (Código Fiscal de Operações e de Prestações – CFOP), under heading “7.100 – Sales of own production or third-party products”. Code 7.101 was mistakenly suppressed by Ajuste SINIEF 3/2022. The new provision reads […]
The Independent Authority for Public Revenue issued a decision on 15 June 2022 and extended the deadline until 30 June 2022 to transmit consolidated statements of customers and suppliers to the myDATA platform according to Law 4174/2013.
On 19 May 2022, the Danish Parliament passed a new accounting law that requires taxpayers to make their bookings electronically using a digital accounting system. This requirement will apply to all companies that are obliged to submit an annual report to the Danish Tax Authority and others that are not obliged to submit annual reports […]
In an effort to ease compliance burden on taxpayers, the Zakat (the Saudi Arabian Customs and Tax Authority, ZATCA), has announced that it will offer to subsidize e-invoicing solutions acquired by taxpayers. For this purpose, ZATCA established a new electronic service through which taxpayers may request a subsidy after providing certain details and the invoice […]
The Internal Revenue Service (SRI) issued RESOLUTION No. NAC-DGERCGC22-00000024 on May 27, 2022, establishing the obligation to issue e-invoices to taxpayers required to issue invoices but not required to issue e-invoices and the obligation for these taxpayers, qualified as agents of withholding, to issue the Simplified Transactional Annex (ATS) version of withholding documents. These taxpayers […]
DIAN, the Colombian tax authority, published on 9 June 2022, a Draft Resolution for the implementation of the threshold of five (5) tax value units (UVT – unidad de valor tributario) as the maximum amount allowed for the issuance of cash register tickets generated through P.O.S. systems (tickets de máquinas registradoras con sistemas P.O.S.). When […]
The National Agency for Fiscal Administration (ANAF) published the technical documentation for the e-transport system. The technical documentation includes APIs, sample XML files, schema and validation rules. The documentation is available here.
The IRS has revised Form 1099-INT to be a continual use form. This change will eliminate year-to-year revisions of the form, bar fundamental changes to the form or its reporting. There are no changes to the reporting obligation for the form. A number of editorial changes were made to the form and its instructions in […]
The SAT has released an update of the catalogs and the schema of the catalogs for the Complemento Carta Porte 2.0. The scheme of the catalogs is available at the following link: http://www.sat.gob.mx/sitio_internet/cfd/catalogos/CartaPorte/catCartaPorte.xsd The catalogs for the Complemento Carta Porte 2.0 are available at the following link: http://omawww.sat.gob.mx/tramitesyservicios/Paginas/documentos/CatalogosCartaPorte20.xls
From 12 September 2022, the GTIN (Global Trade Item Number, formerly called EAN code) will be validated by the NF-e and NFC-e authorization systems. The NF-e and NFC-e that cover products with a GTIN must have the information corresponding to this code validated with the GTIN Centralized Registry (Cadastro centralizado de GTIN – CCG), in […]
Normative Instruction (Instrução Normativa) n. 2082 of 18 May 2022, extends the deadlines for transmission of Digital Accounting Bookkeeping (Escrituração Contábil Digital) and Fiscal Accounting Bookkeeping (Escrituração Contábil Fiscal) for the 2021 calendar year. Transmission of the ECD is postponed until the last business day of June 2022. Transmission of the ECF is postponed until […]
On 22/05/22, a scheduled stop for the maintenance of the SVRS authorization environment of Fiscal Electronic Documents will be carried out, starting at 5 am, with a duration of up to 3 hours. During this time, the Virtual Sefaz Contingency of the National Environment (Sefaz Virtual de Contingência do Ambiente Nacional) will be activated, for […]
The Brazilian tax authority informed that the maintenance previously disclosed regarding the stop of the National Environment of the NF-e, from 13 May, 2022 (at 10 pm) to 16 May, 2022 (00:00), will NOT impact the authorization of fiscal documents (NF-e, NFC-e, CT-e, MDF-e and BP-e), whether for internal or interstate operations. Thus, it will […]