Regulatory Analysis

ProductCare, the recycling organization in charge of processing environmental handling fees (EHFs) on household waste products in several Canadian provinces, issued a notice recently that there will be a temporary pause on collecting EHFs in the provinces of Manitoba and Saskatchewan. Members are required to continue reporting, but as a $0 fee. See notice here. […]

SD HB 1245, effective July 1, 2026, allows municipalities to impose a temporary sales tax not exceeding 1% to assist with funding capital improvement projects. Any ordinance must be approved by voters before implementation. More information may be found here.

Effective July 1, 2026, SD HB 1254, allows a sales tax exemption for soil amendments if used in agriculture and 500 pounds or more are sold in a single sale.More information may be found here.

Effective July 1, 2026, SD SB 96, allows counties to enact a 0.5% sales tax pending approval by voters. If approved, the county sales tax revenue is dedicated to assist in reducing county property taxes.More information may be found here.

South Dakota (SD) SB 245, signed by the governor on March 12, 2026, captures revenue from the scheduled state sales tax increase (4.2% to 4.5% in July 2027) and dedicates it to a homeowner property tax reduction fund to help alleviate local property taxes.More information may be found here.

The Mexican tax authority has published the technical documentation for the Complement Concept for Hydrocarbons and Petroleum Products, which must accompany the CFDI issued by taxpayers engaged in the sale of gasoline and diesel. The supplement incorporates the permit numbers issued by the energy authority, as well as information on the type of fuel sold. […]

Manitoba recently released their fiscal 2026 budget, which, among other provisions, contains several provisions that will affect the Retail Sales Tax. More specifically, beginning on July 1, 2026, the RST exemption on basic groceries will be extended to apply to additional food and beverages for human consumption sold by grocery stores (such as ready-to-eat prepared […]

The Finance Act 2026 received Royal Assent on 18 March 2026. The Act implements the fiscal measures announced at the Autumn Budget 2025 and, amongst other things, introduces important changes for disabled people and their insurers. In particular, it restricts the Insurance Premium Tax (IPT) exemption available in connection with the Motability Scheme which is […]

The IRS released Notice 2026-20, allowing eligible taxpayers to use alternative methods of adequate identification under Treas. Reg. § 1.1012-1(j)(3)(ii) for digital asset units held in broker custody through December 31, 2026. This extends the temporary relief first provided in Notice 2025-7 for an additional year. For digital assets held in the custody of a […]

On 24 March 2026, Spain’s Council of Ministers adopted the Royal Decree mandating electronic invoicing for domestic B2B transactions between companies and professionals. The decree develops Article 12 of the Ley Crea y Crece (Law 18/2022) and aligns with the EU’s ViDA initiative. The primary policy objective is combating late payments — Spain’s average payment […]

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 […]