Regulatory Analysis

The North Macedonia Public Revenue Office (PRO) has announced the launch of the e-Faktura project. This comprehensive digital fiscalization initiative introduces mandatory standardized electronic invoicing, with invoice data flowing in real time through a centralized platform. The project marks a significant transformation in North Macedonia’s tax administration and demonstrates the country’s commitment to implementing its […]

Localities in Virginia may impose a $0.05 bag fee on each disposable plastic bag provided to customers at check out. Locals need to pass an ordinance to impose such a fee. Richmond, Virginia approved Ordinance 2025-099 to impose a $0.05 bag fee on certain bags at check out, effective January 1, 2026. Further information concerning […]

The town of Clifton, Arizona has adjusted its tax code to establish a tiered use tax rate beginning October 1, 2025. For items $10,000 or less, the use tax rate will be 3%. For items greater than $10,000, the use tax rate will be 2%. Further information regarding this change may be found here.

The city of Maricopa, Arizona enacted an ordinance to increase the general transaction privilege tax rate by 0.50% beginning October 1, 2025. The increase does not apply to certain tax classes, including food for home consumption. Further information may be found here.

The Tax Authority of Oman (OTA) has announced the criteria for selecting the first 100 companies to participate in its Electronic Invoicing initiative. Companies will be selected based on business size and transaction volume, economic sector diversity, technical readiness, tax compliance history, willingness to support the experimental phase, and geographic distribution across Oman. No deadlines […]

Israel has officially introduced changes to its CTC (Continuous Transaction Controls) system, accelerating the implementation timeline for the invoice allocation number request obligation. This obligation requires taxpayers to obtain a unique allocation number from the tax authority for invoices above certain thresholds, ensuring real-time verification of transactions. The changes to the implementation timeline were enacted […]

The Kazakhstan Head of State has signed an amendment to the Tax Code that will substantially expand the country’s electronic invoicing requirements. This legislation makes e-invoicing mandatory for all registered VAT payers and extends requirements to include a comprehensive range of who are not payers of VAT (hereinafter referred to as non-VAT payers) and specialized […]

The Federal Inland Revenue Service (FIRS) issued a press release on 11 August 2025 announcing a three-month extension for large taxpayers to comply with Nigeria’s National E-Invoicing & Electronic Fiscal System. This adjustment provides additional implementation time for affected businesses as the country advances its digital tax compliance framework. Large taxpayers, defined as companies with […]

Romania passed the Law on Fiscal-Budgetary Measures on July 14th, 2025. The law increases the Value Added Tax (VAT) rates, among other financial measures. The standard VAT rate will now be 21%, raised from its previous rate of 19%. The two reduced rates of 5% and 9% are being consolidated and raised to 11%. The […]

Slovakia published draft legislation amending the VAT Act (Act No. 222/2004 Coll.) to transpose Council Directive on VAT in the Digital Age. The draft law introduces mandatory structured e-invoicing and real-time digital reporting of invoice data. It aims to strengthen the fight against tax fraud, improve VAT compliance, and align Slovakia with the EU’s harmonized […]

Effective September 1, Alabama will exempt qualifying baby supplies, baby formula, maternity clothing, and menstrual hygiene products from state sales and use tax. Further details may be found here.

The Missouri legislature passed HB 594, creating an exemption for diapers, feminine hygiene products and incontinence products. The exemption is set to begin on August 28, 2025. For definitions of each term, please reference the following statute: RSMo § 144.029.

The Egyptian Tax Authority (ETA) has issued Resolution No. 281 of 2025, which governs the implementation of the next phase of Egypt’s electronic receipt system. This resolution specifically targets taxpayers registered at the Sixth District (El-Sadis) and Fifth Settlement (El-Tagamo El-Khamis) tax offices in Cairo whose names appear in the annex attached to the decision. […]

The tax authority published a document on June 30 that aims to clearly and systematically present the steps taxpayers must follow during the certification process. It details each stage required for the proper implementation of electronic invoicing in accordance with current regulations.

Resolution No. 000032-2025-SUNAT/700000 issued by SUNAT extends the application of its discretionary power not to impose sanctions through December 2025. This extension applies to the reporting periods of July, August, September, October, November, and December 2025, and is intended to support ongoing inductive efforts that encourage proper submission of: RVIE – Electronic Sales and Income […]

After months of anticipation, the Polish Parliament has approved the KSeF 2.0 Act, which now awaits the President’s signature and official publication in the Polish Journal of Laws. This milestone legislation revises the National e-Invoicing System (Krajowy System e-Faktur, or KSeF), scheduled to become mandatory from February 2026 for the first group of affected taxpayers. […]

Through Resolution No. NAC-DGERCG25-00000014, the SRI establishes the procedures and mechanisms for the cancellation of electronic receipts. The resolution specifies that electronic documents—including sales receipts, retention certificates, and other related documents—may be cancelled up to the 10th day of the month following their issuance. After this deadline, cancellations can only be processed through the issuance […]

The Federal Board of Revenue (FBR) of Pakistan has issued a new notification, dated 1 August 2025, that supersedes previous notifications and establishes a detailed phased implementation schedule for the country’s mandatory e-invoicing system. This latest notification represents a significant shift in approach as the FBR moves away from the previous corporate/non-corporate distinction to a […]