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.
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 […]
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.
The Irish Revenue has issued a press release clarifying which businesses will be considered “large corporates” and included in Phase 1 of Ireland’s VAT Modernisation programme, scheduled for November 2028. As previously outlined, mandatory e-invoicing and reporting of invoice data for B2B domestic transactions by VAT-registered large corporates will start in Ireland in November 2028. Businesses […]
The Polish Ministry of Finance (MoF) has published documentation for a new publicly accessible API (Application Programming Interface) called KSeF Latarnia (“KSeF Lighthouse”), designed to provide real-time information on KSeF system availability. What is the KSeF Latarnia? Latarnia is a new component of the KSeF infrastructure that provides information about planned maintenance windows, standard KSeF […]
On January 13, 2026, Complementary Law No. 227/2026 was published, formally establishing the Management Committee of the Goods and Services Tax (CGIBS) and regulating key aspects of the governance, administration, and administrative tax litigation framework for IBS under Brazil’s Tax Reform. The new law represents a major structural milestone by moving IBS from a constitutional […]
The Brazilian Federal Government has introduced measures providing for the reduction of tax incentives established under federal tax legislation, with effect from 2026. The changes will impact a broad range of federal taxes and tax regimes, subject to the exceptions set out in complementary legislation. The reduction applies to the following taxes: PIS/Pasep contributions Cofins […]
Through Resolution No. 000392-2025/SUNAT, the use of the SIRE is postponed only to taxpayers who meet the following criteria: They are classified as main taxpayers as of December 31, 2024; Their net income for the taxable year 2024 is greater than $3,500,000.00 USD aprox. They are required to keep the Sales and Income Register and […]
The following documents have been updated: Complement Standard Complement Catalogs (XLS) Error matrix Filling instructions This documentation was published on the SAT Internet Portal on Wednesday, December 31, 2025, entering into force on Thursday, January 1, 2026. Portal de Trámites y Servicios del SAT
Following the postponement of VERI*FACTU deadlines approved in December 2025, Royal Decree-Law 16/2025 has introduced an extraordinary period for taxpayers to exit voluntary SII (Suministro Inmediato de Información) participation. The measure addresses the situation of businesses that opted into this system specifically to obtain exemption from VERI*FACTU requirements. Background: The VERI*FACTU-SII Connection A key provision […]