Texas Tax Rule 3.334 was recently modified to clarify the definition of a “place of business” as it applies to local sales and use tax sourcing. It now clearly specifies that sales personnel must be present for a location to be considered a “place of business” and that a “place of business” does not include […]
The Polish authorities continue to make progress on its proposed CTC e-invoicing reform, most recently with new documentation. Technical documentation and draft invoice schemas, in Polish and English, for the Polish Krajowy System e-Faktur (KSeF) have recently been published. They are made available here: https://www.gov.pl/web/kas/krajowy-system-e-faktur. In addition, changes to the draft legislation are introduced which […]
The Romanian tax administration has announced its plans to introduce a B2B e-invoicing system in the near future. The system is expected to become functional in January 2022, although this date is subject to official announcement. The intention is to work closely with industry stakeholders to develop the e-invoicing platform and eventually make a CTC […]
The IRS released its 2021 revision of Publication 1179, the General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns. The update has a revision date of June 28, 2021. For the most part, only minor changes have been made to the information contained within the publication. The most […]
Kansas recently released an update to its Withholding tax guide, Publication KW-100. Though minor updates have been made, this appears to be the first full revision since 2017. Throughout the document, references to 2017 have been updated to 2021, and several minor grammatical and formatting changes have been made. Additionally, the tables have been updated […]
Oklahoma recently released an update to it’s WTR 10002, the Nonresident Royalty Withholding Tax Return. Aside from updating the revision date to 6/2021, there were several formatting and font changes to the form itself which will not affect reporting. The only notable changes to the form are found in the on-form instructions. The instructions for […]
New York recently released an update to its 2021 Form IT-2104, the Employee’s Withholding Allowance Certificate. The IT-2104 is used for claiming withholding allowances for New York State, New York City, and Yonkers. No changes were made to the form itself, but a couple of notable changes and additions have been made to the on-form […]
New Mexico recently released an update to it’s FYI 104 Publication which is the Withholding Tax general instructions document. The revision is noted as July of 2021 and many of the updates come from the development of new forms. The most important changes are detailed below. • Under the Notes for Who Must Withhold, a […]
Spain’s Ministry of Economic Affairs and Digital Transformation has published a draft law for the creation and growth of companies in the country that includes the introduction of mandatory B2B e-invoicing obligations for all companies and freelancers. More information can be found in our blog.
Idaho recently updated its Wage Withholding Tables, changing several of the withholding brackets for the 2021 tax year. To view the complete table, click here.
Arkansas recently updated its Form ARW-3, the Transmittal of Wage and Tax Statements. The only changes to the form itself are that the fillable format was enhanced with defined areas for input. The form revision date was updated to June 28, 2021. To view the complete form, click here. ARW_3 ARW_3-1
The Sinief Agreement 14/21 introduced changes in the NF3e framework. The Agreement established a deadline for the transmission of the NF3e issued in contingency mode, which must be transmitted immediately after the end of the contingency scenario. It also introduced the contingency scenario during the use of mobile equipment of electricity consumption reading when such […]
The Sinief Agreement (Ajuste Sinief) 17/21 postponed the requirement for an NFCe to be uniquely identified by an identifier comprising the CNPJ (tax id) of the issuer, number, series and issuance type until 5 September 2022. Previously expected to be enforced in 1st September 2021, the requirement was delayed by one year. The States of […]
The Sinief Agreement (Ajuste Sinief 12/21) postponed the implementation of codes used in e-invoices for classification of transactions (eg. taxed, partially taxed, exempt, non-taxed etc), and identification of taxation regime and type of supply (eg: sales of gas to final customers). Previously expected to be enforced in 1 Jan 2022, the Agreement effectively impacts the […]
Brazil’s tax authorities delayed the inclusion of the CNPJ (tax ID) of the intermediary or agent in commercial transactions performed in a physical or virtual environment. The publication of version 1.30 of the Technical Note (NT) 2020.006 implements the Sinief Agreements (Ajustes Sinief) 19/21 and 20/21, postponing the content requirement for NFes and NFCes, respectively.
Progress has been made in the roll-out of the Polish CTC (continuous transaction control) system, Krajowy System of e-Faktur. In June, the Ministry of Finance announced it had reviewed all comments submitted by the public and Polish ministers on the CTC system and decided to take certain actions, including introducing a testing phase for the […]
Effective July 1, 2021, Virginia Senate Bill 1302 was a the first legislation in the nation to provide for an E-988 surcharge on retail prepaid wireless services to fund a 988 suicide prevention hotline. Notably, the E-988 surcharge is combined to the existing E-911 surcharge. Thus on sales tax returns, the new E-911/E-988 surcharge of […]
Once again, Portugal published a ministerial order de facto amending the timeline for the implementation of its B2G electronic invoice mandate. According to the Despacho 260/2021-XXII, the Portuguese public administration will continue to accept B2G invoices in PDF format until 31 December 2021.