Regulatory Analysis

The Oman Tax Authority (OTA) has officially launched the first release of the Fawtara platform, introducing the Service Provider Registration feature. This release was already expected for the first quarter of 2026, in line with the implementation timeline previously communicated by OTA. OTA has also published a Service Provider Registration Manual on its website, providing […]

Norway’s Ministry of Finance has announced that it will shortly present a bill to parliament proposing mandatory B2B e-invoicing and digital bookkeeping requirements. The announcement, made on 16 March 2026, follows the public consultation launched in summer 2025. The scope of the forthcoming bill is largely unchanged from the consultation, with one notable development: the […]

Beginning April 1, 2026, VAT on food in Sweden will decrease to 6%. The 6% rate will be in effect until December 31, 2027. The committee report (in Swedish) can be found here.

The Danish Business Authority has indicated that the national e-invoice format OIOUBL 2.1 will be gradually phased out and replaced by NemHandel BIS 4 — a Danish adaptation of the international Peppol BIS 4 standard. The transition is designed to align Denmark’s e-invoicing framework with the European Norm standard EN 16931 and is expected to […]

Hungary’s National Tax and Customs Administration (NTCA/NAV), in collaboration with the Ministry for National Economy (NGM), has released a post-consultation information material outlining the country’s conceptual framework for implementing the EU VAT in the Digital Age (ViDA) package. While the document does not constitute a final regulatory position, it signals a fundamental transformation of Hungary’s […]

At the Committee of Supply 2026, IRAS confirmed that Singapore’s GST InvoiceNow Requirement will progressively extend to all GST-registered businesses between 2028 and 2031. The mandate will require the GST registered businesses in scope to use InvoiceNow solutions to transmit invoice data to IRAS. Until now, the mandate has applied only to new voluntary GST […]

Beginning April 1, 2026, Maryland will implement a PaintCare Recovery Program. The program will impose various fees on the sale of architectural paint in the state to fund recycling and disposal. More information may be found here.

The Rhode Island Division of Taxation recently released Advisory 2026-05, providing updated guidance on Form 1099 filing requirements for Tax Year 2025. The most significant change is an expanded filing threshold. Beginning with Tax Year 2025, issuers must file Form 1099 with the Division of Taxation whenever income greater than $100 is reported, regardless of […]

Colorado has revised its non-wage withholding regulations, specifically for gambling payments, real estate withholding, and optional non-wage withholding. For gambling withholding, rule 39-22-604-2 has been added.  The rule relies on statutory requirements for gambling withholding.  The regulations make it clear the gambling withholding rate is 4%, that payors of winnings must register to open a […]

The Nigeria Revenue Service (NRS) issued a public notice in February 2026 announcing the continuation of the phased rollout of its E-Invoicing and Electronic Fiscal System (EFS), also known as the Merchant-Buyer Solution (MBS), to medium and emerging taxpayers. Following the go-live for large taxpayers (annual turnover above ₦5 billion, ~€3.1M) in November 2025, the […]

Togo’s Finance Law 2026 introduces a certified electronic invoicing obligation, establishing the legal framework for the digitalisation of tax administration in the country. According to the law, the obligation covers B2B transactions, applying to any VAT taxpayer delivering goods or services to another VAT taxpayer. A certified electronic invoice is defined as any invoice created, […]

The Value-Added Tax (VAT) rate changes, initially introduced in Belgium’s budget agreement, have been further modified. Proposed changes to the VAT rates for takeaway meals and sports and cultural events were expected to be enacted on March 1, 2026. The proposed rate changes were removed after a critical opinion by Belgium’s Council of State. The […]

The UAE Ministry of Finance has published three documents providing the first comprehensive operational guidance for the country’s Electronic Invoicing System. Released on 23 February 2026, these publications build on the regulatory framework established by Ministerial Decisions No. 243 and 244 of 2025 and give businesses the practical detail needed to prepare for compliance. What […]

The regulation extending the deadlines for submitting electronic accounting books (JPK_KR_PD) has been published in the Journal of Laws and entered into force on 20 February 2026. Extended deadlines For taxpayers subject to the standard CIT filing deadline: the end of the seventh month after the end of the tax or financial year (instead of […]

Sweden has taken first steps toward implementing the VAT in the Digital Age (ViDA) package, adopted by the EU Council in March 2025. The Swedish Government has issued a committee directive (Dir. 2026:9) commissioning a special investigator to assess how the ViDA rules should be transposed into national law. The investigation is scheduled to present […]

The Greek Ministry of National Economy & Finance and the Independent Authority for Public Revenue (AADE) have jointly announced an extension to the mandatory B2B e-invoicing go-live date for large businesses. The mandatory start date has been moved from 2 February to 2 March 2026, with a gradual implementation window running from 2 March to […]

The Instructions have been published to guide taxpayers on electronic invoicing contingency procedures, including the reasons for requesting contingency status, the methods for initiating and concluding such status, and the steps required to review the history of submitted requests.

France has formally adopted its 2026 State Budget Law, confirming several important amendments to the country’s upcoming B2B e-invoicing and e-reporting mandate. Following its publication in October 2025 as a draft, the law was officially approved on February 2, 2026, making the proposed changes legally effective. The adopted Budget Law largely aligns existing legislation with […]