Kworia News
E-invoicing, compliance, and growth insights.
Nigeria's newly operational Office of the Tax Ombud, established under the Joint Revenue Board of Nigeria (Establishment) Act 2025, is playing a critical role in ensuring the fairness and effectiveness of the country's 2026 tax reforms. The Ombud is actively addressing issues like arbitrary assessments and multiple levies, which risk undermining public confidence in the reform agenda.
HMRC's October 2026 guidance acknowledges millions of duplicate employment records since RTI's introduction in April 2013. These duplicates trigger debt collection activities and incorrect tax contributions. Employers cannot self-correct these issues and must request HMRC intervention via the 'Get help to correct an employer PAYE bill' form.
Brazil's December 1, 2026 e-invoicing deadline requires foreign digital service providers to comply with NFS-e fiscal documentation and the new IBS/CBS dual-tax regime. Foreign suppliers bear joint liability when selling directly to Brazilian customers, but digital platforms can assume responsibility, potentially relieving the need for separate CNPJ registration.
HMRC's September 2026 auto-enrollment of self-employed individuals and landlords into MTD for Income Tax marks a significant shift from voluntary to mandatory compliance, affecting those with qualifying income over £50,000 in the 2024-25 tax year.
The IRS has updated retirement plan compliance correction systems through Revenue Procedure 2026-34 (effective immediately for EPCRS) and Revenue Procedure 2026-33 (establishing new ICRS for IRAs, effective May 1, 2027). Plan administrators and custodians must review procedures, train staff, and prepare systems for these sweeping changes.
The IRS has set a mid-November 2026 deadline for taxpayers to enroll in the Identity Protection PIN program before its annual system blackout, affecting early 2027 filers.
Portugal's government has proposed extending the mandatory qualified electronic signature (QES) requirement for e-invoices from January 1, 2027 to January 1, 2028, contingent on parliamentary approval of the draft 2027 State Budget Law.
Spain's AEAT will renew its e-portal certificate on 16 November 2026, requiring custom application users to update their trust stores before that date.
The Dutch Tax Authority has integrated corporate income tax payment data and digital authorization into its 'Overzicht betalen en ontvangen' portal as of 22 October 2026. The expansion allows taxpayers to view assessments, review payments, and authorize automatic debits digitally, though assessment notices remain paper-based.
RTC Technology Limited launched the first certified Slovak e-invoicing solution on SAP Store, targeting January 1, 2027. The solution supports Peppol e-invoice exchange and Slovak Tax Data Document reporting with three compliance tiers for SAP environments.
Italy's Agenzia delle Entrate has finalized tax guidance on over-indebtedness and debt discharge under its 2019 insolvency reforms, providing clarity on how these procedures interact with Italy's tax system. The guidance covers four key procedural areas and is particularly relevant for tax practitioners advising consumers, sole traders, and micro-enterprises navigating financial distress.
UAE's Ministerial Decision No. 197/2026, effective October 1, 2026, introduces three key adjustments to the country's e-invoicing framework: temporarily excluding intragroup transactions, removing data localization requirements, and repealing the mandatory system failure declaration obligation.
