Regulatory Analysis

The Zakat, Tax and Customs Authority (ZATCA) has announced the criteria for the twenty-fourth group of taxpayers required to comply with Phase 2 of the e-invoicing mandate in Saudi Arabia. Taxpayers with annual revenues subject to Value Added Tax (VAT) between SAR 375.000 (approx. EUR 86.000) and SAR 750.000 (approx. EUR 170.000), in either 2022 […]

Sri Lanka has amended its Value Added Tax Act to require that services sold through an electronic platform by non-resident suppliers be subject to 18% VAT. Though this amendment was initially set to come into effect October 1, 2025, Sri Lanka has delayed the implementation until April 1, 2026.

The Federal Board of Revenue (FBR) of Pakistan has issued a new notification (S.R.O. 1852 (I)/2025) that further postpones the implementation schedule for the country’s mandatory e-invoicing system. This latest notification, dated 24 September 2025, replaces the previous schedule established in August (S.R.O. 1413(I)/2025) and grants businesses approximately two additional months to prepare for compliance. […]

The Oman Tax Authority (OTA) has shared additional details with the 100 companies chosen for the pilot phase of the Fawtara Program. In a direct communication (pending official publication by the OTA), authorities have validated their commitment to implementing a 5-corner model in the country, mandating that electronic invoices be transmitted via service providers certified […]

The UAE Ministry of Finance has released two ministerial decisions that establish the regulatory framework and specific deadlines for the country’s Electronic Invoicing System. These decisions (No. 243 and 244 of 2025) provide the concrete implementation timeline that businesses have been waiting for, with a phased rollout beginning in 2026. The system will be implemented […]

The IRS has released its updated Publication 1220, which provides technical specifications for electronic filing of information returns through the Filing Information Returns Electronically (FIRE) system. Most significantly, the IRS announced on July 2, 2025, that the FIRE system will be retired beginning with Tax Year 2026/Filing Season 2027, with the Information Returns Intake System […]

Earlier this year Washington enacted Engrossed Substitute Senate Bill 5814  (published as Chapter 422, Laws of 2025) which changed the state’s definition of retail sales to include custom software and several newly taxable services. As a result, the retail sales tax and the retailing business and occupation tax will apply to sales of custom software […]

The French government announced simplification measures and tolerances for the upcoming September 2026 e-invoicing mandate, designed to reduce administrative burden for businesses impacted by the new regulations. Key simplification measures Elimination of the obligation to e-report line-by-line data regarding incoming cross-border invoices This change will impact both intra-EU purchases as well as imports of services […]

The Polish Ministry of Finance (MoF) has expanded the available KSeF resources by publishing comprehensive new information on their website. This latest release includes detailed FAQs and four implementation manuals to support businesses preparing for the mandatory e-invoicing system scheduled to launch on 1 February 2026. KSeF 2.0 Manuals The Ministry has published four complementary […]

The Australian Government is establishing electronic invoicing (e-invoicing) via the Peppol network as the default method for invoice exchange in government procurement. This initiative, announced as part of Budget 2024-25, represents a significant expansion of the country’s digital invoicing adoption strategy. Key Requirements The mandate currently applies to Non-Corporate Commonwealth Entities (NCEs). Corporate Commonwealth Entities […]

Poland’s Ministry of Finance has published draft logical structures for JPK_V7M(3) and JPK_V7K(3) forms to enable businesses to prepare their systems for upcoming changes to JPK_VAT with declaration. The new structures will come into effect on 1 February 2026, aligning with the mandatory implementation date of Poland’s National e-Invoice System (KSeF). The updated logical structures […]

Michigan has explicitly added Form 1099-DA to its Income Record Form Remittance Guide as one of the 1099 forms required by the state. Form 1099-DA must be filed with Michigan whenever issued to a Michigan resident, regardless of where the issuer is domiciled or where the resident’s work or services were performed. The filing requirement […]

The IRS has revised Publication 5717, “Information Returns Intake System (IRIS) Taxpayer Portal User Guide.”  The document provides user direction on how to report tax-information filings via the IRIS. The most significant change is the document now states forms 1042-S, 1099-DA, 5498-QA, and 8809 can be filed on the IRIS. Other changes to this document […]

During its 56th Goods and Services Tax (GST) Council meeting, India introduced a simplified 2-teired GST structure, eliminating the previous 28% and 12% rates, with the 18% and 5% rates remaining. The reform also includes a special de-merit rate of 40% for a select few goods and services, as well as reducing the rate for […]

Greek authorities have announced the implementation timeline for mandatory B2B electronic invoicing, following the legislation for adoption of mandatory B2B e-invoicing published in July 2025. The announcement establishes a phased approach with specific deadlines for different categories of businesses and includes incentives for early adoption. Who Is Affected? The mandate applies to taxpayers subject to […]

The Belgian government will decommission the Hermes e-invoicing platform on December 31, 2025, following a market review that confirmed its temporary role is complete. Launched as a fail-safe for businesses not yet ready for Peppol, Hermes ensured invoices could be exchanged during the early stages of digital adoption. With a now mature and competitive e-invoicing […]

The City and Borough of Sitka Assembly has approved a resolution declaring November 28th & November 29th, 2025, as sales tax free days. This tax holiday applies to all sales made within the City and Borough, except for sales of fuel, alcoholic beverages, tobacco products, marijuana, and any sale which is part of a continuing […]

Massachusetts has established mandatory annual reporting requirements for motor vehicle insurers making payments to repair shops, effective for payments made on or after January 1, 2025. Under 830 CMR 62C.8.2, promulgated August 1, 2025, insurers must file electronic information returns with the Commissioner and furnish copies to repair shops. The regulation requires reporting of all […]