Regulatory Analysis
5/12/2022 Indiana recently enacted HB 1001 (2021) and SB 382 (2022). This legislation will impose an electronic cigarette tax effective July 1, 2022. The electronic cigarette tax is levied at a rate of 15% on the retail sale of vapor products and open system consumable material. For closed system vapor cartridges, the excise tax is […]
5/12/2022 Puerto Rico recently approved H.R. Bill 478 (2021) establishing a new sales tax holiday for hurricane preparedness. This new holiday will occur every year during the last Friday, Saturday and Sunday of May. Items such as batteries, water, nonperishable food, storm preparedness supplies, and certain emergency supplies will be exempt during the holiday period. […]
5/12/2022 Florida Governor Ron DeSantis recently signed Florida HB 7071. As part of this legislation, Florida has approved tax holidays for disaster preparedness and tax freedom week. The Disaster Preparedness Sales Tax Holiday will be held between May 28, 2022 and June 10, 2022, giving shoppers the opportunity to purchase certain disaster and emergency supplies […]
Emergency Decree No. 113-2021, issued by the Peruvian government, postpones until June 30, 2022 the deadline of four days (counted from the day of issuance of the voucher) for the remittance of the electronic invoice and the fee vouchers issued by professionals. According to the previous regulations, starting January 1, 2022, the taxpayers had a […]
On the 5th of May 2022, the Slovakian Ministry of Finance presented a technical solution for the new IS EFA system, an e-invoicing platform for sending invoice data to the financial administration. Moreover, the Ministry of Finance has also communicated a new timeline for the implementation of e-invoicing framework: June 2022- the voluntary public testing […]
The Brazilian tax authority informed on 09/05/2022 that the National Environment of the NF-e (Ambiente Nacional da NF-e) will be stopped for maintenance on 13/05/2022 at 22:00 (Friday) until the 16/05/2022th at 0:00 (Monday). As a result, several services will be unavailable, such as: a) those of the National NF-e Portal; b) in the case […]
The Italian government has officially expanded its e-invoicing mandate, by means of the Law-Decree for the implementation of the National Recovery and Resilience Plan – PNRR-2 (Decreto-Legge de 30 aprile 2022, n. 36), published in the Official Gazette (Gazzetta Ufficiale) on 30 April 2022. Among the many measures brought forth by the Decree, article 18 […]
On February 18, 2022, the Tax Administration Service (SAT) enacted the Second Resolution of Modifications to the Miscellaneous Fiscal Resolution for 2022. According to this Resolution, the period of use of the CFDI version 3.3, is extended until June 30, 2022. After that, the CFDI in its version 4.0 would be mandatory. The mentioned Resolution […]
The tax administration of Ecuador (SRI) has released a new version 2.21 of the guide containing User Manual, Catalog and Technical Specifications of the electronic invoicing system of Ecuador. This new version incorporates several important changes that are worth to underline: New Annex 22: This new annex is intended to define the additional requisites with […]
Resolution 105/2021 was issued by the tax administration of Paraguay (SET) with the purpose of establishing the new schedule of implementation of the electronic invoice in that country. This new resolution substitutes the provisions of previous resolution 95/2021 and basically establishes a new calendar for the deployment of the e-Invoicing mandate using the SIFEN platform […]
The National Agency for Fiscal Administration (ANAF) published a draft order introducing further details about the RO e-Transport system. According to Article 1 para. 3 of the draft order, categories of road vehicles that are monitored in the RO e-Transport system are those that; a. Have a maximum authorized mass (MAM) of at least 3.5 tons, […]
By means of Resolution n. 531/2022, the Ministry of Economy and Finance in Uruguay made an adjustment to the regime of electronic fiscal documents (comprobantes fiscales electrónicos – CFE) in order to establish regulatory conditions, thus modifying Resolution n. 798/2012 of May 8, 2012, which provides the regulatory basis on this matter. The changes introduced […]
The Tax Authority in the Country published an XSD update for the following documents: 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 43 v1.0 (Comprobante Electrónico […]
The Colombian tax authority (DIAN) published, on April 29, 2022, Resolution 000488, which modifies article 6 of Resolution n. 000167 of December 30, 2021, postponing the date for the implementation of the Purchase Support Document (Documento Soporte para no obligados a expedir factura de venta y/o documento equivalente) to August 1, 2022. The previous date […]
The Peruvian tax administration has released a new Resolution n. 00040-2022/SUNAT intended to expand the process of change to the System of Electronic Ledgers established in the country. This new module is closely related to the changes introduced in August 2021, by means of Resolution n. 000112-2021/SUNAT, when a similar module was first introduced for […]
On April 20, 2022, Nebraska Governor Pete Ricketts signed LB 984 into law. As part of the new law, feminine hygiene products will be exempted effective October 1, 2022. Feminine hygiene products are defined as “tampons, panty liners, menstrual cups, sanitary napkins, and other similar tangible personal property designed for feminine hygiene in connection with […]
The Draft-law Decree PNRR 2, the National Recovery and Resilience Plan, approved by the Council of Ministers on 13 April 2022, is bringing a new group of taxpayers into the scope of the Italian e-invoicing obligation, starting 1 July 2022: · Taxpayers who adopt the flat-rate tax regime (regime forfettario) · Amateur sports associations and […]
The Independent Authority for Public Revenue (IAPR) issued a decision on 28 March 2022 and abolished the requirement to file consolidated statements of customers and suppliers according to Law 4174/2013. Taxpayers must submit the consolidated statements until 27 May 2022 for the calendar year 2021. Considering that the tax authority receives the invoice data through the MyDATA […]