Regulatory Analysis
The Tax Authority in the Dominican Republic updated the XSD of the following documents, on 15 July 2022: 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 […]
The Mexican Tax Administration Service (SAT) published an update for the Complemento de Comercio Exterior version 1.1 Revision E, in force from 19 July 2022. The updated document Standár de Comercio Exterior version 1.1 Revision E is available here: http://omawww.sat.gob.mx/tramitesyservicios/Paginas/documentos/ComercioExterior_v11_revision_E.pdf The updated document Matriz de Errores version 1.1 Revision E is available on SAT’s […]
India has a Continuous Transaction Controls (CTC) System in place since October 2020. E-invoicing has been rolled-out in stages, meaning e-invoicing requirements are applicable to more and more taxpayers over time. At its current stage, e-invoicing is mandatory for taxpayers with an annual turnover of 20 Cr. rupees or more. On 18 July 2022, the […]
Following the recently released draft publication, the Peruvian tax authority, SUNAT, published Resolución de Superintendencia 000123-2022 on 12 July 2022, officially modifying the rules regarding the country’s e-transport document, the Guía de Remisión Electrónica – GRE. As provided in the draft, the official resolution requires mandatory issuance of the e-transport document electronically, no longer allowing […]
The Italian government recently published Law Decree n. 73, which introduces a threshold to the mandatory cross-border invoice reporting requirement that became effective on 1 July 2022. According to article 12 of the Decree, taxpayers covered by the cross-border reporting mandate, who are obliged to transmit data relating to the sales of goods and provisions […]
Ajuste SINEF 16/2022 has now been published postponing the implementation of the electric energy electronic invoice (Nota Fiscal de Energia Elétrica Eletrônica – NF3-e). The calendar of implementation of the NF3-e for each state is updated, as follows: · 1 June 2022: Mato Grosso · 1 October 2022: Acre, Alagoas, Amapá, Amazonas, Bahia, Espírito Santo, […]
New Jersey recently passed Act 1522 establishing a new annual ten-day sales tax holiday for sales of school supplies and sport or recreational equipment. The holiday will run from the ninth day preceding the first Monday in September to that Monday each year. For 2022 that period is August 27 to September 5. The exemption […]
In a recent move, the Portuguese parliament has once again postponed the implementation of mandatory B2G e-invoicing for small, medium and microenterprises. The mandate has been postponed before and was previously set to become effective on 1 July 2022. With the change published in Law Decree 42-A/2022, of 30 June 2022, the postponement now means that […]
The Uruguayan tax authority (DGI) has informed that version 23 of the CFE Format document and version 13 of the Report Format document, and their corresponding XSD schemas will be implemented according to the following schedule: Testing: 1 October 2022 Production: 1 November 2022 As previously informed, the new versions of the CFE/Report format and […]
The Uruguayan tax authority (DGI) released version 1.42.1 of the XSD schema of the electronic invoice. This change is under the “to be published” status. The previous released version 1.42.0 is now under the “substituted” status. The new Schema is available for download at: https://www.efactura.dgi.gub.uy/files/xsds_fe_1_42_1-zip?es Source: https://www.efactura.dgi.gub.uy/principal/ampliacion_de_contenido/documentos-de-interes?es
Following the draft Resolution published in June, the Colombian tax authority (DIAN) has officialized the implementation of the five UVT (tax value unit) threshold 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.), by means of Resolution 001092, published on 1 […]
Following the public consultation period, the Zakat, Tax and Customs Authority (ZATCA) in Saudi Arabia has published the amended E-invoicing Implementation Resolution. As previously mentioned, these amendments aim to clarify some requirements (e.g. Cryptographic Stamp, hash, counter etc.) rather than introducing new ones. Moreover, together with the user manual a new Fatoora Platform made available […]
Technical Note (Nota Técnica – NT) 2022.001 of the E-way bill document (Conhecimento de Transporte Eletrônico – CT-e) is now implemented in the production environment. The main changes were the creation of the CRT tag in the issuing group, the implementation of a new rule for CFOP 5932 and 6932 and the permission to make […]
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, […]
Minnesota has released a revision to Income Tax Withholding Instruction Booklet and Tax Tables. The only change is to include affirmative instructions stating that payors of non-periodic distributions must request a Form W-4MNP from the payee. Form W-4MNP is a form to be completed by the payee and retained by the payor that enables payees […]