Regulatory Analysis
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 […]
The National Assembly of Slovenia enacted the e-Invoicing Law, establishing January 2028 as the roll-out date for the e-invoicing mandate. The legislative process began in 2024 with a draft law introducing mandatory B2B e-invoicing and continuous transaction control (CTC) e-reporting, initially scheduled to take effect in June 2026. An amendment proposed earlier this year postponed implementation […]
The Malta Tax and Customs Administration (MTCA) is preparing to implement e-invoicing and real-time reporting systems as part of its digital transformation strategy outlined in the MTCA Strategic Plan 2023-2025. The recently-published Pre-Budget Consultation Document 2026 highlights the EU’s VAT in the Digital Age (ViDA) initiative, which includes e-invoicing and real-time digital reporting requirements, noting […]
In Juneau, voters recently approved Proposition 2. Effective November 20, 2025, essential foods and essential residential utilities will be exempt in the Alaskan local. Proposition 2 was a citizen’s initiative petition to amend Juneau’s sales tax code to create new sales tax exemptions. Specifically, essential food defined by the Food and Nutrition Act of 2008 […]
The IRS is set to implement Form 1099-DA beginning with the 2025 tax year, requiring brokers to report digital asset transactions including cryptocurrency sales and exchanges. This new information return represents a significant expansion of federal reporting for the digital asset industry. Most states have yet to announce their positions on whether they will require […]
Following the release of updated Instructions for Form 1099-R/5498 for tax year 2025, the IRS has issued two additional updates modifying reporting requirements. The updated Instructions for Form 1099-R/5498 for tax year 2025 introduced a requirement for annuity issuers to report year-end actuarial values of annuitized contracts in box 8 when payments occurred during the […]
The Polish Ministry of Finance has released a draft version of the updated JPK_MAG (Standard Audit File for Warehouse Operations) logical structure, designated JPK_MAG(2). The draft is open for public consultation until 12 November 2025. Key Changes The proposed JPK_MAG(2) structure introduces significant updates to align warehouse reporting with Poland’s evolving digital tax infrastructure: KSeF […]
The Philippines Bureau of Internal Revenue (BIR) published Revenue Regulations No. 26-2025, extending the deadline for mandatory issuance of structured e-invoices until 31 December 2026. According to Revenue Regulations No. 11-2025, published earlier this year, certain taxpayers will be required to issue e-invoices in a structured data format that can be easily extracted and transmitted […]
In October 2025, the Turkish Revenue Administration (Gelir İdaresi Başkanlığı) announced another extension to the implementation deadline for the “Technical Guide for Invoices Related to Pharmaceutical and Medical Device Deliveries”. The last extension was announced in June 2025. Under the revised timeline: The deadline has been extended from 1 October 2025 to 1 December 2025 […]
The Polish Ministry of Finance has published a new draft regulation outlining the integration requirements between JPK_VAT with declaration returns and the National e-Invoicing System (KSeF), which becomes mandatory on 1 February 2026. Under the new requirements, taxpayers must report KSeF invoice numbers in their JPK_VAT from the same date KSeF becomes mandatory, with no […]
On October 15, 2025, the German Ministry of Finance (MoF) published an update to the October 2024 B2B e-invoicing guidelines. The final version incorporates the amendments proposed in the July 2025 draft and provides important clarifications on the scope, technical requirements, and archiving obligations of the German e-invoicing mandate effective since January 2025. I. Mandate Scope 1. Small […]
The Slovak Ministry of Finance has published a press release detailing a temporary Tax Amnesty measure introduced as part of the third consolidation package. This initiative aims to support taxpayers in regularizing their tax affairs without incurring penalties or interest. According to the tax amnesty rules, a taxpayer can settle its outstanding tax liabilities (via […]
Following the approval of the third consolidation package by the Slovakian Parliament on September 24, 2025, the amended legislation increasing the insurance premium tax rate from 8% to 10% has been published. The increased rate takes effect on January 1, 2026. Transitional provisions have been introduced to support the implementation of the new rate. The […]
This post was last updated on October 21, 2025. The French Draft State Budget Law for 2026, published on October 14th, introduces several amendments to the regulations in force governing the upcoming e-invoicing and e-reporting mandate. While the draft provides additional clarifications – particularly regarding transactions subject to e-reporting – most of the proposed […]
The Central Bank of Ireland has ratified a reduction in the Insurance Compensation Fund (ICF) levy from 2% to 1%, effective 1 January 2026. This change follows the Bank’s annual review of the Fund’s financial state and reflects improved projections for its income and reserves. This decision has been made pursuant to Section 6 of […]
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 […]