Ohio has announced a series of revised requirements for reporting W-2s and 1099s to the state for tax year 2021, reporting in 2022. All filers issuing 10 or more Forms W-2 and/or 1099-R will now be required to remit those forms using the Ohio Business Gateway. Previously, the electronic filing threshold for Forms W-2 and […]
Nebraska recently released the 2022 version of the Nebraska Circular EN. A partial revision of this publication was released in 2020, however this is the first full revision since 2017. The Nebraska Circular EN is the state’s guide on income tax withholding for wages, pensions and annuities, and gambling winnings. The most notable changes are […]
Kansas recently released its filing specifications for the 2021 tax year. These include the EFW2, KW-2 CSV, K-99 IRS 1220, KW-3/KW-3E, and 1099-CSV formats. Of the five sets of specifications, all but the 1099 CSV remained unchanged for the 2021 tax year. For the EFW2, KW-2 CSV, K-99 1220, KW-3/KW-3E specifications, the only change to […]
Description Illinois recently released an updated transmission guide for 2021 Forms W-2G and 1099s Filed in 2022. Most changes to the transmission guide are the result of consolidating information from other sources, clarifying information from the previous guide, or updating dates to reflect the new tax year. General Information. Illinois begins accepting 2021 W-2G and […]
Arkansas has published its W-2 and 1099 specifications for electronic filing with the state. Forms 1099 and W-2 are due to Arkansas by January 31, 2021. For 1099s, electronic media will only be accepted by CD and DVD. Arkansas will no longer accept USBs. Federal Form 1099NEC is now part of the CFS Program for […]
The FatturaPA was expected to replace the Esterometro in January 2022. However, a last-minute addition to the country’s 2022 budget law might postpone the requirement until July 2022. The legislative process is ongoing, which means that the postponement is possible, but not officially decided.
The IAPR published new schema and API documentation (v1.0.4) for the myDATA eBooks. The changes implementing Decision A 1156/2021 (which amends the myDATA Law, 1138/2020) include: 1. A new fee code and new types of expense classification codes. 2. New “Combinations of Classifications” which explain the relation between Expense/Income Classification Type and Category. 3. New […]
In an earlier post a few weeks ago, we wrote about how the recent German elections seem to have accelerated the country’s move towards a digital real-time VAT control system. In the coalition deal concluded on 24 November 2021, the new coalition government has identified VAT fraud as a policy question it intends to combat, […]
The Turkish Revenue Administration (TRA) published a Draft Communique that includes significant changes to the Tax Procedure Law General Communique No. 509, which initially aimed to unify all e-document regulations when it was published in October 2019. With the Draft Communique, the TRA will lower the current gross sales revenue threshold for mandatory e-fatura and […]
Italy has published a new Provvedimento containing updates in the technical specifications of the FatturaPA. The new technical specifications eliminate mentions to Esterometro, introduce new codes for the AltriDatiGestinali block, and include new validations. The Provvedimento also clarifies that reporting cross-border invoice data through a FatturaPA is optional if a bolletta doganale had been issued, […]
The Bolivian tax administration of Bolivia (SNI) has issued the Resolution RND-102100000011, which regulates the new invoicing regime of the country. This new provision not only establishes the regulatory framework for electronic invoices, but also for all other types of physical invoices and the conditions for issuance, delivery, validation and archiving of those documents. According […]
Wisconsin recently released the 2021 version of its Publication 172, the Annual W-2, 1099-R, 1099-MISC, 1099-NEC, and W-2G Electronic Reporting. Few changes were made to the document itself and no changes were made to the actual specifications portion of the publication. The most notable changes are detailed below: • Updated revision from 11/20 to 10/21 […]
The tax administration of Paraguay (SET) has issued a new resolution 95/2021 establishing the deadlines for certain taxpayers to start issuing electronic invoices and for others to join to the voluntary program that has been running for a while. According to this new resolution, all taxpayers that are part of the pilot program as indicated […]
The Mexican tax administration (SAT) has published a new version of the Third Resolution of Modifications to the Miscellaneous Fiscal Resolution for 2021. In that document, the SAT has established that taxpayers will be considered in compliance with the mandate to issue the supplement of Carta Porte, even if before January 1, 2022 the supplement […]
Hawaii recently released its 2021 revision of Publication EF-9, the State of Hawaii Bulk Filing System Reporting Agents and Transmitters Handbook. Some very notable changes have been made this year, the most important of which center around submission of bulk withholding payments and W-2/.W-2C submissions. The most notable changes are detailed below: • Section 9, […]
Hawaii recently released its 2021 Publication EF-10, W-2 and W-2C specifications. This year, no substantive changes were made to the specifications, and only a few minor updates were made to the document. These changes are detailed below: • Revision date updated to October 2021 • W-2 due date updated from February 28 to January 31 […]
The tax administration of Chile has issued a new Resolution 113/2021, establishing that the paper invoices authorized for contingency situations to certain taxpayers will no longer require the material seal of the tax administration, locally known as “aposición física del timbre de cuño”. Therefore, taxpayers requiring these kind of invoices will need to request that […]
In Portugal, aministerial order has been published, de facto amending the timeline of the country’s B2G electronic invoice mandate. According to the Despacho 351/2021-XXII, the Portuguese public administration will continue to accept B2G invoices in PDF format until 30 June 2022, postponing the previous grace period expected to end in December 2021. In addition, expected […]