Regulatory Analysis
The 2026 Draft State Budget once again proposes postponing the implementation of the qualified electronic signature requirement as a method to establish the presumption of integrity and authenticity for e-invoices. Initially expected to be enforced on January 1, 2026, the e-signature requirement would instead be enforced from January 1, 2027, if the Draft Budget law […]
Slovakia has submitted draft legislation to its National Parliament to implement mandatory e-invoicing and real-time reporting requirements aligned with the EU’s VAT in the Digital Age (ViDA) initiative. The proposed legislation introduces a phased approach starting January 1, 2027 for domestic B2B transactions, followed by an expansion to cross-border transactions by July 1, 2030. All […]
The Irish Finance Minister has announced that Ireland will begin a phased rollout of a domestic B2B e-invoicing mandate, representing a significant step forward in modernising VAT administration. With this initiative, Ireland now joins the group of EU Member States that have implemented mandatory e-invoicing, aligning the country with the latest European Union VAT law […]
The Angolan General Tax Administration (AGT) has announced a revised timeline for the implementation of electronic invoicing in the country, following technical challenges identified during the initial rollout preparation. According to Presidential Decree No. 71/25, electronic invoicing was originally scheduled to become mandatory on September 2025. However, due to technical difficulties encountered during the mandate rollout, […]
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 […]