Regulatory Analysis

Most Canadian provinces impose environmental handling fees on certain electronic waste through the Electronic Products Recycling Association (EPRA). Beginning June 1, the categories for Display Devices Steward fees will expand from “Display Devices ≥ 46″ and All-in-One” to “Display Devices 46-64″ and All-in-One” and “Display Devices ≥ 65” and All-in-One”.  As a result, businesses will […]

The Danish 2026 Finance Act, adopted on December 11, 2025, committed to abolishing the 25% VAT rate for books. However, the proposed legislation needed to enact this change lapsed when a snap election was called on March 24, 2026. As of the date of writing, no legislation has been confirmed as passed to deliver the […]

Effective July 1, 2026, Maryland will restore the sales tax exemption for precious metal bullion and coins with a sales price greater than $1,000. Previously, Maryland adjusted statute language so that only those purchases of bullion made at the Baltimore Convention Center were exempt. This requirement is no longer in place. Find more information here.

On April 15, Malawi passed the Value Added Tax (Amendment) Bill, 2026. As a result, Malawi is charging Value Added Tax (VAT) on cross-border sales digital services into the country, beginning April 15. Malawi defines digital services as “services supplied over the internet or an electronic network, the supply of which is automated and requires […]

Following the territorial reform of the Region of Sardinia under Regional Law No. 7/2021, Sardinia’s provincial map was substantially reorganised in 2025. In total, 221 municipalities across Sardinia changed their provincial boundary, affecting the routing of MTPL IPT payments in 2026. The Province of South Sardinia (SU) was fully dissolved and the Province of Sassari […]

Belgium’s Programme Law (Loi-programme / Programmawet), published in the Belgian Official Gazette on 1 June 2026, includes, among other measures, an increase in the standard Insurance Premium Tax (IPT) rate from 9.25% to 9.60%, effective 1 July 2026. The rate change was first announced in the federal government’s budgetary agreement of November 2025 and was […]

The Slovak Ministry of Finance has submitted a draft amendment to the VAT Act for inter-ministerial comment procedure. Among the measures included, the proposal introduces a notable simplification to the country’s electronic invoicing and digital reporting framework. Under the draft amendment, the obligation to report data for invoices received within 5 days from receipt from […]

The Instructions for filling out the CFDI was published, to which the Supplement for the invoicing of Hydrocarbons is incorporated. It aims to detail the filling mechanism of this plugin and provide some examples to give clarity in the filling of the fields. More info here.  

The Bizkaia Provincial Council has published Provincial Decree 22/2026 and Provincial Order 219/2026, formalising structural changes to the Economic Operations Registry (LROE) for Corporate Income Tax entities filing under Model 240. The changes are effective retroactively from 1 January 2026. Two-Subcategory Structure Now Anchored in Law The LROE issued invoices chapter is now formally divided […]

The Belgian Council of Ministers has approved a preliminary draft law amending the VAT Code to partially transpose ViDA Directive 2025/516 of 11 March 2025. The measure addresses two discrete sets of provisions within the directive. The first concerns Article 2 of ViDA’s Pillar 2 Platform Economy, which refines and clarifies the VAT rules introduced […]

The National Association of Unclaimed Property Administrators (NAUPA) has reached out to the Unclaimed Property Professionals Organization to provide an update on the proposed transition to the NAUPA III format. In its update, NAUPA advises that the transition will now be accomplished in phases starting in the Spring of 2027.  The full text of the […]

North Carolina House Bill 1029 was introduced on April 22, 2026, and amended on May 12, 2026. Titled the Digital Asset and Stablecoin Act, the bill provides detailed requirements for entering the digital asset business in North Carolina. Embedded within the Act are amendments to the unclaimed property act relating to unclaimed digital assets as […]

Vermont’s Department of Taxes has announced via email newsletter that it intends to accept 1099 filings in the new IRIS XML format promulgated by the IRS to replace the existing FIRE fixed-length reporting format.  The Department will begin accepting records in the IRIS format in December, 2026. While the Department has not yet provided technical filing […]

California Governor Newsom’s new budget proposal would impose sales tax on electronically delivered software (cloud-based and downloaded). If approved by the legislature, the change would go into effect January 1, 2027. Currently, California sales tax generally only applies to software when it is prewritten and sold on tangible medium. More information can be found here.

The IRS has recently released Form 1099-MISC (Miscellaneous Information) for tax year 2026 (filing season 2027). This form is used to report miscellaneous income such as rents, royalties, prizes, awards, medical and health care payments, and other income payments. The payer and recipient information sections have been restructured, with the payer’s information separated from a […]

Under Version 1.40 of Technical Note 2025.002-RTC (May 20, 2026), Brazil will require all NF-e documents to include the IBS and CBS tax group starting August 3, 2026. Documents missing this information will be rejected by the tax authority, marking a shift to full enforcement of the new tax model. Taxpayers not prepared to generate […]

Slovakia’s Financial Administration (FRSR) has published an updated version of its FAQ on the country’s upcoming e-invoicing mandate. The update introduces 29 new Q&As — 8 directed at taxpayers and 21 at ERP vendors and service providers — with no modifications to existing answers. The revised FAQ represents the most comprehensive official guidance issued to […]

The authority through RNC Notice: 401-50625-4 exceptionally extends the deadline for the implementation of electronic invoicing to taxpayers identified as Small, Micro and unclassified to November 15, 2026. https://dgii.gov.do/publicacionesOficiales/avisosInformativos/Documents/2026/06-26.pdf