Regulatory Analysis

Effective January 1, 2026, Illinois will exempt food for human consumption from sales tax by repealing the state’s 1% grocery tax. This exemption will not apply to alcoholic beverages, cannabis-infused products, soft drinks, candy, or prepared foods intended for immediate consumption. Coinciding with this repeal, municipalities and counties may impose their own 1% grocery tax […]

The Polish Ministry of Finance has published an updated version of the draft Regulation on KSeF Usage, introducing important clarifications for invoice marking requirements in offline modes, particularly for invoices made available to buyers before they are sent to KSeF. Proposed Updates to Invoice Marking Requirements The revised draft narrows the application of dual QR […]

The Hungarian National Tax and Customs Administration (NAV) and the Ministry of National Economy (NGM) have launched a public consultation on implementing the EU’s VAT in the Digital Age (ViDA) package. The consultation period runs until 20 January 2026, offering businesses and tax professionals an opportunity to shape Hungary’s approach to mandatory e-invoicing and real-time […]

The state of Hawaii increases its rental motor vehicle surcharge by $0.50 annually on January 1 of each year. Effective January 1, 2026, Hawaii will increase the surcharge rate from $7.00 per day (or any portion of a day) to $7.50. The scheduled rate increases are slated to end in 2027.

The Chilean Tax Authority announced that sequences of type “B” non-electronic tax receipts assigned to taxpayers classified as Grand Nationals will expire on December 31, 2025. From that date forward, non-electronic tax receipts may only be used in contingency situations. Consequently, taxpayers classified as Large Nationals must exclusively issue electronic invoices, using sequences of electronic […]

Resolution 154 establishes additional requirements for invoices and dispatch guides (e- transport documents) that cover the transfer of movable tangible property subject to VAT, in order to improve traceability and tax control starting May 1st, 2026.  New requirements: Origin and destination information Transport identification Description of goods Classification of the transfer The resolution also establishes […]

Colorado legislation HB 1154, will replace the 0.1% Telecom Relay Surcharge on prepaid wireless services with a Prepaid Disability Access Fee at a rate of $0.08. Beginning January 1, 2026, the fee will fund telephone services for those with disabilities.

Beginning December 1, 2025, Illinois will implement its PaintCare Recovery Program. The program will impose various fees on the sale of architectural paint in the state. Find out more information here.

Following the launch of the KSeF 2.0 Test Taxpayer Application in the beginning of November, on 15 November 2025, Poland’s Ministry of Finance released the KSeF 2.0 Pre-production (Demo) Taxpayer Application version. How the Test and Pre-Production Environments Work The pre-production environment allows users to test invoice issuance and receipt under conditions closely resembling those […]

On 5 November 2025 the German Ministry of Finance (MoF) published an update to the e-invoicing FAQs in their website. These FAQs focus primarily on tax-related questions arising from Germany’s new mandatory e-invoicing regime, which came into effect in January 2025. The key issues addressed in the FAQs are the following: Established entities in Germany: […]

Tunisia’s Parliament is considering the 2026 Finance Bill (Draft Law No. 2025/114), which expands existing mandatory e-invoicing requirements to include service transactions, effective 1 January 2026. Currently, e-invoicing is mandatory for B2G transactions by large enterprises and B2B transactions in the pharmaceutical and fuel sectors. The amendment extends these requirements to also include service transactions. […]

The Arkansas Department of Finance and Administration has released electronic file specifications for tax year 2025 W-2 and 1099 information returns. Notably, the mandatory electronic filing threshold for W-2s decreased from 125 employees to 75 employees starting with tax year 2025 reporting. The due date for electronically filing 2025 W-2 information shifted from January 31, […]

The IRS released Notice 2025-62 on November 5, 2025, providing penalty relief for tax year 2025 regarding new information reporting requirements under the One, Big, Beautiful Bill Act (OBBBA). While OBBBA created income tax deductions for qualified tips and qualified overtime compensation and requires separate reporting of these amounts on Forms W-2, 1099-MISC, 1099-NEC, and […]

The Internal Revenue Service has released the 2025 instructions for Forms 1094-B and 1095-B (health coverage reporting) and Forms 1094-C and 1095-C (applicable large employer reporting). These forms are used by providers of minimum essential coverage and applicable large employers to report coverage information to the IRS and covered individuals. The most significant change makes […]

Maryland will increase its Tire Recycling Fee from $0.80 to $1.00 per tire. The fee increase will take effect on January 1, 2026. More information may be found here.

Maryland will begin imposing a $5 fee on each new tire sold as a part of new or used vehicle, trailers, farm equipment, similar machinery. The fee will be implemented on January 1, 2026. More information may be found here.

Haines Borough voters recently approved an ordinance granting an annual sales tax exemption period for non-prepared food items from October 1 through March 31, initially beginning January 1, 2026. The exemption applies borough wide. More information may be found here.

The Greek Ministry of National Economy & Finance and the Independent Authority for Public Revenue (AADE) announced yesterday through a joint press release that Phase 2 of the e-transport mandate will be postponed, with mandatory compliance now beginning May 1, 2026 instead of December 1, 2025. Businesses will have a five-month optional period from December […]