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Sales and use tax updates

1. Alabama

Town of Kilpatrick – Increased Sales & Use Tax, and introduces rental & lodging tax  (Effective March 1, 2026)

The Town of Kilpatrick has increased their sales and use taxes from 3.00% to 4.00% effective March 1, 2026. This would also apply to retail sales price of food purchased through vending machines for human consumption. More details can be found on this document.

The Town of Kilpatrick has also implemented a 3% lodging tax, applicable to accommodation provided to transients. Please refer to this document for details.

Cordova - Sales & Use Tax Rate Change (Effective March 1, 2026)

The City of Cordova has increased their sales and use taxes from 3.00% to 4.00% effective March 1, 2026. This would also apply to retail sales price of food purchased through vending machines for human consumption. More details can be found on this document.

 

Town of Snead – Introduces 4% Lodging Tax (Effective April 1, 2026)

The Town of Snead, Alabama has enacted a new lodging tax of 4.00% on gross receipts from the rental of rooms, lodgings, or accommodations.

The tax applies to hotels, motels, and other short-term lodging providers within the town limits. For businesses located within the police jurisdiction, the rate will be 50% of the in-town rate. The tax is administered in the same manner as the state lodging tax. Details can be viewed on this document.

 

Mountain Brook - Sales & Use Tax Rate Change (Effective April 1, 2026)

The City of Mountain Brook has increased their sales and use taxes from 3.00% to 4.00% effective April 1, 2026. This would also apply to retail sales price of food purchased through vending machines for human consumption. More details can be found on this document.

 

2. Arkansas

Back-to-School Sales Tax Holiday (August 1–2, 2026)

Arkansas will hold its annual Back-to-School Sales Tax Holiday Beginning at 12:01 a.m. on Saturday August 1, 2026, and ending at 11:59 p.m. on Sunday August 2, 2026.

During this period, the following items are exempt from sales and use tax:

  • Clothing priced under $100

  • Clothing accessories or equipment (including certain cosmetics) priced under $50

  • School supplies (fully exempt, no price cap)

The exemption applies to both state gross receipts tax and compensating use tax, providing temporary relief for back-to-school purchases. A detailed list of items can be found in the guide.

3. Kansas

Imposition of Transient Guest Tax (Effective April 1, 2026)

Below jurisdictions in Kansas will impose new Transient Guest Taxes effective April 1, 2026. Please refer to this document for the list.

1. Miami County - imposes a 6% transient guest tax. This tax only applies in the unincorporated areas of Miami County and in the corporate city limits of a city that is not currently levied.

2. Osage County - imposes a 6% transient guest tax. This tax only applies in the unincorporated areas of Osage County and in the corporate city limits of a city that is not currently levied.

3. Shawnee City - imposes a 9% transient guest tax.

4. Kansas City - imposes a 10% transient guest tax.

5. American Royal Star District - imposes a 10% transient guest tax.

6. Homefield Star District - imposes a 10% transient guest tax.

7. Schlitterbahn Waterpark District - imposes a 10% transient guest tax.

The tax applies to accommodations with more than two bedrooms that are offered for guest use and rented for periods of 28 consecutive days or less. This tax must be collected in addition to existing state and local taxes. Businesses operating in these areas should review applicable rates and ensure compliance with the new local requirements.

4. Wisconsin

Minocqua & Sturgeon Bay – Premier Resort Area Tax (Effective July 1, 2026)

The Town of Minocqua and Sturgeon Bay area will begin collecting a 0.5% Premier Resort Area Tax (PRAT) effective July 1, 2026. This tax applies to taxable sales within designated premier resort areas and is imposed in addition to existing state and local room taxes.

Businesses operating in the Minocqua and Sturgeon Bay area should update their systems to ensure proper collection and remittance of this additional tax beginning July 2026.

VAT updates

1. Germany

Germany publishes official annual VAT return templates for 2026

Germany’s Federal Ministry of Finance issued the official template for the 2026 annual VAT return (Umsatzsteuererklärung 2026). While the corresponding BMF letter is dated 29 December 2025, the form has since been made available via ELSTER.

Businesses, advisers, and software providers should review the revised form, along with any related schema or process updates, well ahead of time. The filing deadline for the 2026 annual VAT return is generally 31 July 2027.

2. Italy

Italy updates technical specifications for IVA TR e-filing

Italy’s Revenue Agency has updated the technical specifications for the electronic transmission of the Modello IVA TR, which is used to claim a quarterly VAT refund or offset a quarterly VAT credit.

The update, published on 13 March 2026, signals that businesses and intermediaries submitting IVA TR claims should use the latest electronic schema and related filing specifications issued by the tax authority to ensure compliant submission of quarterly VAT credit requests. Based on the material visible from the official page, this is a technical filing update rather than a substantive VAT rate or policy change.

3. Chile

Chile Introduces VAT Withholding Regime for Non-Resident Remote Sellers and Digital Platforms

Chile’s tax authority has introduced a new VAT withholding mechanism that shifts collection responsibility to Chilean payment service providers when certain non-resident remote sellers and digital platforms fail to register under the country’s simplified VAT regime.

Under Resolution No. 05, effective June 1, 2026, local banks, card issuers, and other payment intermediaries must withhold, declare, and remit VAT on relevant consumer transactions involving foreign sellers listed by the tax authority. The first official list of affected non-resident sellers is due by June 15, 2026 and will apply from July 1, 2026, while withholding agents will also face ongoing filing, reporting, and record-keeping obligations 

4. Sweden

Sweden temporarily reduces VAT on food to 6%

Sweden has approved a temporary VAT reduction on food and bottled water from 12% to 6% to ease living costs.

The measure, published on 3 March 2026, will apply from 1 April 2026 to 31 December 2027.

It covers most food items and bottled water, while excluding tap water and most alcoholic beverages.

The goal is to lower consumer prices, though actual savings depend on how businesses pass on the tax cut.

Overall, the policy highlights Sweden’s use of tax relief to support households during economic pressure

5. Croatia

Croatia proposes Extension of 5% VAT on heating supplies until 31 March 2027

Croatia’s Ministry of Finance presented amendments to the VAT Act to extend the reduced 5% VAT rate on supplies of natural gas and district heating (including related charges) and on firewood, pellets, briquettes and wood chips beyond 31 March 2026.

If adopted, the extension would apply until 31 March 2027.

Businesses will see minimal system changes, as the reduced rate is already in place.

6. Argentina

Argentina cuts VAT on Electricity for Agro-Industrial Irrigation

Argentina has introduced a reduced value-added tax (VAT) treatment on electricity used in agro-industrial irrigation, aiming to support the agricultural sector and reduce production costs.

The measure, enacted under Law No. 27,802/2026, was published in the Official Gazette on 6 March 2026 and took effect immediately. It provides for a reduced VAT rate of 10.5% on electricity supplied for irrigation systems and related agro-industrial equipment.

The tax relief is designed to ease operational expenses for farmers and agro-industrial businesses, particularly those reliant on energy-intensive irrigation processes. Authorities expect the move to boost productivity and improve competitiveness within the sector.

Electricity providers will need to apply the reduced rate where eligibility conditions are met, while businesses may need to adjust invoicing and compliance processes accordingly.

The initiative forms part of broader efforts by the government to support key economic sectors through targeted tax measures.

E-invoicing and live reporting updates

1. United Arab Emirates

UAE issues Electronic Invoicing Guidelines (v1.0) and confirms phased rollout

The UAE Ministry of Finance has published the Electronic Invoicing Guidelines – Version 1.0, confirming that the national e-invoicing system will follow a Peppol-based “5-Corner” model using structured XML invoices (PINT-AE) exchanged through Accredited Service Providers (ASPs). A voluntary onboarding phase will begin on 1 July 2026, followed by phased mandatory implementation from 1 January 2027 through 1 October 2027, depending on the revenue thresholds and entity type.

Each in-scope person or government entity must onboard with one ASP and use a Peppol participant identifier linked to its TIN. The guidance also provides a 24-month grace period for intra-VAT group transactions starting 1 January 2027. Click here to read more about the Guideline.

MoF issues guidance for selecting an Accredited Service Provider (ASP)

The UAE Ministry of Finance has published“Considerations for Selecting an Accredited Service Provider” (v1.0, dated 23 February 2026) to help businesses and Government Entities evaluate ASPs for UAE e‑invoicing onboarding. The document should be read together with the UAE Electronic Invoicing System Guidelines and the Ministry’s ASP accreditation rules.

The guidance advises entities to assess an ASP’s relevant experience, including e-invoicing track record, Peppol participation, operational presence, and ability to support businesses across jurisdictions. It also highlights the importance of evaluating product capabilities, including system ownership, available functions, ERP or accounting integration, and data storage arrangements.

In addition, the document emphasizes compliance and security, customer support and service levels, pricing transparency, and scalability for future regulatory and technical developments. Click here to read more about the guideline.

2. Oman

Oman Tax Authority (OTA) launches “Fawtara” portal and publishes service provider accreditation criteria

The Oman Tax Authority (OTA) has launched the “Fawtara” e-Invoicing Portal, marking a key milestone in the implementation of its national e-invoicing initiative. The portal facilitates registration, accreditation, and interaction for participants within Oman’s e-invoicing ecosystem. Click here to access the Fawtara Portal for E-invoicing.

In parallel, the OTA has published the Service Provider Accreditation Criteria, outlining the requirements for entities seeking accreditation as service providers under the Fawtara framework. The criteria set out mandatory technical standards, compliance obligations, required documentation, and the procedural steps for accreditation.

Additionally, supporting materials and application functionality have been made available through the Fawtara portal to enable service providers to initiate the accreditation process. 

3. Singapore

IRAS mandates InvoiceNow for GST-Registered Businesses

The Inland Revenue Authority of Singapore (IRAS) will progressively require GST-registered businesses to transmit invoice data to IRAS using InvoiceNow-Ready Solutions via the InvoiceNow network under a phased implementation approach from 1 November 2025 through 1 April 2031, with implementation based on GST registration type and total annual supplies.

Businesses registered before 2026 will be notified of their applicable implementation date by mid-2026, and further details will be issued in a subsequent update to the e-Tax Guide. Certain categories, including some overseas entities and businesses registered solely under the reverse charge regime, are excluded from the requirement.

4. Norway

Norway proposes mandatory B2B E-Invoicing and Digital Bookkeeping

On 16 March 2026, the Norwegian Government presented a legislative proposal to amend the Bookkeeping Act and related legislation to introduce mandatory B2B e-invoicing and digital bookkeeping for bookkeeping-obligated businesses.

Under the proposal, bookkeeping-obligated businesses would be required to send e-invoices from 1 January 2027 and to use an electronic accounting system capable of receiving and processing e-invoices from 1 January 2030.

The proposal applies broadly to businesses subject to bookkeeping obligations. Detailed exemptions and technical requirements are expected to be set out in regulations. The Government has also tasked the Tax Directorate with preparing supporting rules and further work on related measures.

5. Italy

Italy Makes SDICoop Mass Services Available for Bulk E-Invoicing Data Access

The Italian Revenue Agency has made SDICoop Mass Services available as a new application service for web service providers already accredited to SdI-Cooperazione Applicativa (SdICoop), enabling bulk transmission and retrieval of e-invoicing and VAT-related data.

The service allows bulk download of invoice files for defined time periods and VAT numbers, and also supports access to draft periodic VAT communications (LiPe), pre-filled annual VAT declarations, stamp duty List B submissions and outcome files, and summary data for electronic invoices exchanged with San Marino. Data is made available in compressed archive formats for large-scale processing.

The service is available from March 2026 for accredited users.

6. Portugal

FE-AP enables B2G E-Invoicing via the Portal das Finanças workflow

Portugal’s public e-invoicing environment FE-AP has published an update confirming that suppliers can issue and submit electronic invoices and correction documents for public sector transactions using the invoicing application in the Portal das Finanças.

The update is operational in nature and supports B2G invoicing within the FE-AP framework. It does not introduce a new mandatory requirement, but it facilitates onboarding and use of the public administration e-invoicing channel, including for suppliers not yet registered in FE-AP.

7. Denmark

Denmark opens consultation on transition from OIOUBL 2.1 to Nemhandel BIS 4

The Danish Business Authority (Erhvervsstyrelsen) opened a consultation (12-27 March 2026) on a strategy to phase out OIOUBL 2.1 and transition to Nemhandel BIS 4 (based on Peppol BIS 4 with Danish extensions aligned to EN 16931).

The strategy states that the transition is expected to be fully completed by mid-2029, while OIOUBL 2.1 will remain supported during the migration period.Click here to access the Strategy document.

8. Slovakia

Financial Administration sets Peppol accreditation steps, including mandatory OpenPeppol Testbed testing

A Slovakia Testing environment is now available on the Peppol Testbed, providing a dedicated testing space for implementations that need to comply with the Peppol Network, Peppol BIS 3.0, and Slovak Republic SK TDD specifications.

The suite is intended to support service providers and implementers in validating compliance in a controlled test environment before production deployment. Access to the Peppol Testbed is subject to the applicable testbed access and certificate requirements.

9. Spain

Spain’s Council of Ministers Approved Royal Decree Mandating B2B E-Invoicingcuador Mandates Immediate Transmission of Electronic Fiscal Documents from 2026

Spain’s Council of Ministers has approved a Royal Decree under Law 18/2022 mandating structured electronic invoicing for B2B transactions to drive digitalization, reduce late payments, and improve SME cash flow. Aligned with the EU’s ViDA initiative, it requires lifecycle reporting (issuance, acceptance, payment) for full traceability.

Systems must support automated processing and compliance monitoring. Businesses can use interoperable private platforms or the AEAT’s public platform. Benefits include reduced administrative burden, faster processing, and greater transparency.

Implementation will be phased based on turnover thresholds, following the publication of technical specifications.

10. Peppol

Lookup service launched to verify participant publication status

OpenPeppol has launched a new Peppol Lookup Service that enables service providers and implementers to verify whether a participant is currently published on the Peppol Network, helping address uncertainty created by asynchronous directory synchronisation.

OpenPeppol describes this first release as an initial version, with further enhancements planned. 

Cross border tariff updates

1. United States

The United States Customs Department published tariff amendments effective 24th February 2026, introducing revisions to the HS codes under tariff classification.

Click here for official release

2. Canada

Canada Customs Department has published a new order related to the China Surtax Order - Electric Vehicles (2024) on 27th February 2026 (IST) effective from 1st March 2026. The current order makes an amendment by repealing the Schedule 1 of the original order.

Click here for official release

3. Norway

Update 1

Effective 1st March 2026, Norway customs department implemented preferential rate changes across multiple trade agreements for agricultural product categories.

Update 2

Additional tariff amendments took effect on 16th March 2026, further impacting preferential rate changes across multiple product categories.

Click here for official release

4. Switzerland

Update 1

Switzerland implemented tariff amendments effective 1st March 2026 affecting various agricultural and food products. Preferential rate changes are primarily focussed on agricultural and processed food chapters.

Click here for official release

Update 2

Additional tariff amendments took effect on 15th March 2026, further impacting various agricultural and food products. Preferential changes are primarily concentrated in agricultural and processed food chapters.

Click here for official release

5. Liechtenstein

Update 1

Liechtenstein implemented tariff amendments effective 1st March 2026 affecting various agricultural and food products. The update includes HS code additions and deletions and MFN rate revisions.

Update 2

Effective 15th March 2026, further tariff amendments were introduced affecting various agricultural and food products. The update includes HS code additions and deletions and MFN rate revisions.

Click here for official release

6. Montenegro

Montenegro issued tariff amendments effective 9th March 2026. The update includes HS code additions and deletions, along with import duty rate revisions.

Click here for official release

7. Turkey

Update 1

Effective 7th March 2026, Turkey implemented tariff and preferential tariff updates affecting fertilizers product categories.

Click here for official release

Update 2

Turkish customs department made additional tariff amendments for edible fruits categories effective from 12th March 2026.

Click here for official release

8. Bolivia

Bolivia issued customs tariff amendments effective 3rd March 2026. These changes include HS structure changes along with import duty changes.

Click here for official release

9. Australia

Australia has published tariff amendments effective 3rd March 2026. The changes include HS code modifications, import duty revisions and updates to preferential duty treatment under multiple applicable trade agreements.

Click here for official release

10. Jordan

Jordan issued tariff amendments effective 25th February 2026. The update includes HS code additions and deletions, along with MFN duty rate revisions for all the product categories.

Click here for official release

11. Singapore

Effective 1st March 2026, Singapore introduced revisions under the Singapore – Mercosur Free Trade Agreement (MCSFTA), Singapore and Uruguay have rectified the agreement, and Uruguay has joined Mercosur-Singapore Free Trade Agreement (MCSFTA).

Click here for official release

12. Israel

Effective 5th March 2026, Israel implemented the changes including HS code modifications, import duty revisions and updates to preferential duty treatment under applicable trade agreements.

Click here for official release

13. Taiwan

Taiwan has published tariff amendments effective 5th March 2026. The changes include HS code, import duty and preferential duty changes for electrical machinery product categories.

Click here for official release

14. Malaysia

Malaysia Customs published tariff amendments effective 5th March 2026. The changes include updates to preferential duty under Malaysia - ASEAN, Transpacific Partnership, Malaysia – UAE and Malaysia regional comprehensive economic agreements.

Click here for official release

16. United Kingdom

Effective 5th March 2026, the United Kingdom implemented revisions to tariff codes, duty rates, and preferential rates across multiple product categories and trade agreements.

Click here for official release