Regulatory Analysis
Following the territorial reform of the Region of Sardinia under Regional Law No. 7/2021, Sardinia’s provincial map was substantially reorganised in 2025. In total, 221 municipalities across Sardinia changed their provincial boundary, affecting the routing of MTPL IPT payments in 2026. The Province of South Sardinia (SU) was fully dissolved and the Province of Sassari […]
Belgium’s Programme Law (Loi-programme / Programmawet), published in the Belgian Official Gazette on 1 June 2026, includes, among other measures, an increase in the standard Insurance Premium Tax (IPT) rate from 9.25% to 9.60%, effective 1 July 2026. The rate change was first announced in the federal government’s budgetary agreement of November 2025 and was […]
The Slovak Ministry of Finance has submitted a draft amendment to the VAT Act for inter-ministerial comment procedure. Among the measures included, the proposal introduces a notable simplification to the country’s electronic invoicing and digital reporting framework. Under the draft amendment, the obligation to report data for invoices received within 5 days from receipt from […]
The Instructions for filling out the CFDI was published, to which the Supplement for the invoicing of Hydrocarbons is incorporated. It aims to detail the filling mechanism of this plugin and provide some examples to give clarity in the filling of the fields. More info here.
The Bizkaia Provincial Council has published Provincial Decree 22/2026 and Provincial Order 219/2026, formalising structural changes to the Economic Operations Registry (LROE) for Corporate Income Tax entities filing under Model 240. The changes are effective retroactively from 1 January 2026. Two-Subcategory Structure Now Anchored in Law The LROE issued invoices chapter is now formally divided […]
The Belgian Council of Ministers has approved a preliminary draft law amending the VAT Code to partially transpose ViDA Directive 2025/516 of 11 March 2025. The measure addresses two discrete sets of provisions within the directive. The first concerns Article 2 of ViDA’s Pillar 2 Platform Economy, which refines and clarifies the VAT rules introduced […]
The National Association of Unclaimed Property Administrators (NAUPA) has reached out to the Unclaimed Property Professionals Organization to provide an update on the proposed transition to the NAUPA III format. In its update, NAUPA advises that the transition will now be accomplished in phases starting in the Spring of 2027. The full text of the […]
North Carolina House Bill 1029 was introduced on April 22, 2026, and amended on May 12, 2026. Titled the Digital Asset and Stablecoin Act, the bill provides detailed requirements for entering the digital asset business in North Carolina. Embedded within the Act are amendments to the unclaimed property act relating to unclaimed digital assets as […]
Vermont’s Department of Taxes has announced via email newsletter that it intends to accept 1099 filings in the new IRIS XML format promulgated by the IRS to replace the existing FIRE fixed-length reporting format. The Department will begin accepting records in the IRIS format in December, 2026. While the Department has not yet provided technical filing […]
California Governor Newsom’s new budget proposal would impose sales tax on electronically delivered software (cloud-based and downloaded). If approved by the legislature, the change would go into effect January 1, 2027. Currently, California sales tax generally only applies to software when it is prewritten and sold on tangible medium. More information can be found here.
The IRS has recently released Form 1099-MISC (Miscellaneous Information) for tax year 2026 (filing season 2027). This form is used to report miscellaneous income such as rents, royalties, prizes, awards, medical and health care payments, and other income payments. The payer and recipient information sections have been restructured, with the payer’s information separated from a […]
Under Version 1.40 of Technical Note 2025.002-RTC (May 20, 2026), Brazil will require all NF-e documents to include the IBS and CBS tax group starting August 3, 2026. Documents missing this information will be rejected by the tax authority, marking a shift to full enforcement of the new tax model. Taxpayers not prepared to generate […]
Slovakia’s Financial Administration (FRSR) has published an updated version of its FAQ on the country’s upcoming e-invoicing mandate. The update introduces 29 new Q&As — 8 directed at taxpayers and 21 at ERP vendors and service providers — with no modifications to existing answers. The revised FAQ represents the most comprehensive official guidance issued to […]
The authority through RNC Notice: 401-50625-4 exceptionally extends the deadline for the implementation of electronic invoicing to taxpayers identified as Small, Micro and unclassified to November 15, 2026. https://dgii.gov.do/publicacionesOficiales/avisosInformativos/Documents/2026/06-26.pdf
Madrid City Council opened its online submission portal for the Fire Brigade Contribution (FBC) levy on 19 May 2026, following the adoption of the Ordenanza Fiscal 15/2025 (BOCM No. 307, 26 December 2025). The reform pursues two objectives: aligning the levy with recent judicial doctrine, and restoring cost recovery, which had fallen from 35% at […]
ANAF has published Order No. 378/2026 (Official Gazette No. 250, 31 March 2026), amending and supplementing Order No. 3789/2024. The key changes are: Restructured Form 082: The form’s title and scope have been updated to function as a combined registration and deregistration request. Previously covering only registration, Form 082 now also enables eligible taxpayers to […]
The Dutch Ministry of Finance has transmitted to parliament an advisory report together with a ministerial covering letter setting out the recommended framework for implementing e-invoicing and digital reporting in the Netherlands under the ViDA package. The ViDA Directive (EU 2025/516) requires all EU member states to introduce structured e-invoicing and near-real-time digital reporting for […]
Vietnam has enacted a new Law on Tax Administration that replaces the 2019 e-invoicing framework, expanding the e-invoicing scope to explicitly include foreign organizations and individuals operating on e-commerce and digital platforms from July 2026. Foreign suppliers without a permanent establishment in Vietnam engaged in e-commerce or digital-platform activities are the most affected by the […]