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Sales and use tax updates

1. Alaska

Juneau, AK – Sales Tax Exemption for Essential Food (Effective November 20, 2025)

Effective November 20, 2025, the City and Borough of Juneau will implement a sales tax exemption for “essential food,” aligning local tax policy with the federal definition found in the Food and Nutrition Act of 2008 (7 U.S.C. §2012(k)). This exemption covers grocery-type food items eligible for purchase under federal nutrition programs like SNAP.

The exemption applies to both in-store and remote sales—meaning remote sellers delivering food items to customers in Juneau must also exclude qualifying food from local sales tax as of the effective date.

This update offers targeted tax relief for residents by reducing the cost of groceries and standardizing compliance for local and out-of-state retailers. 

For detailed guidelines please click here

Click here for official release

Haines Borough, AK – Seasonal Sales Tax Rate Changes & Grocery Exemption Effective January 1, 2026

Beginning January 1, 2026, Haines Borough will implement a seasonal sales tax structure, altering rates based on the time of year and location within the borough. This change aims to balance revenue needs during the busy summer tourist season while offering tax relief during the winter.

Seasonal Sales Tax Rates:

  • Townsite Area:

    • 7.0% from April 1 to September 30

    • 4.5% from October 1 to March 31

  • Outside Townsite Area:

    • 5.0% from April 1 to September 30

    • 3.0% from October 1 to March 31

  • Excise Tax (EXI):

    • 4.5% in summer

    • 2.5% in winter

Winter Grocery Exemption:
From October through March, non-prepared food items will be exempt from sales tax. This exemption applies only to:

  • Sellers authorized to accept SNAP (Supplemental Nutrition Assistance Program)

  • Businesses primarily selling non-prepared food items eligible under SNAP

This seasonal structure supports year-round residents with reduced winter taxes while maintaining higher rates during peak tourism months.

Click here for official release

2. Colorado

Gunnison, CO – Transition to State-Administered Sales Tax (Effective January 1, 2026)

Starting January 1, 2026, the City of Gunnison will transfer the administration of its sales tax collection and licensing to the Colorado Department of Revenue. Businesses operating within Gunnison will no longer need to submit separate local sales tax filings to the city. Instead, all sales tax returns and payments will be processed through the state’s centralized system.

Under this change, Gunnison’s sales tax base will align with the Colorado state tax base as defined in C.R.S. §39-26-104, unless otherwise specified by city ordinance. This shift is expected to streamline compliance for businesses by consolidating filing processes and aligning taxability rules with the state's uniform sales tax framework.

Click here for official release

3. Hawaii

Hawaii – General Excise Tax (GET) Exemption for Healthcare Services (Effective January 1, 2026)

Beginning January 1, 2026, Hawaii will implement a General Excise Tax (GET) exemption under Act 47, Session Laws of Hawaii 2024. This exemption applies to amounts received by licensed healthcare providers for healthcare-related goods and services reimbursed through Medicare, Medicaid, or TRICARE.

Eligible providers include hospitals, clinics, pharmacies, physicians, and other licensed medical professionals. The exemption also extends to patient payments such as deductibles, copayments, and coinsurance tied to these covered services. The policy aims to reduce the tax burden on providers and improve affordability of care for patients in federally supported programs. For a detailed explanation of this exemption, please refer to Tax Information Release.

Click here for official release

4. Illinois

Village of Glencoe, IL – Food and Beverage Tax Implementation (Effective January 1, 2026)

On January 1, 2026, Glencoe will replace its existing 1% Places for Eating Tax (PFET) with a new 1% Food and Beverage Tax.

Under the new tax:

  • The 1% rate remains the same as under the PFET.

  • Taxable items now include not only prepared food and beverages (as before) but also packaged liquor sold in its original container.

  • The tax will apply even to establishments without on‑premises seating (e.g., convenience‑store carryout, packaged liquor sales), broadening the scope beyond traditional dine‑in restaurants.

Click here for official release

5. Massachusetts

Massachusetts Lodging and Short-Term Rental Tax Updates (Effective January 1, 2026)

Effective January 1, 2026, multiple Massachusetts municipalities will implement changes to their local lodging tax structures and short-term rental community impact fees, in alignment with Massachusetts General Laws Chapter 64G.

Local Room Occupancy Excise (6%)
Newly adopted in the following towns and applicable to hotel, motel, and short-term rental stays of 31 days or less:

  • Belmont

  • Hampden

  • Montague

  • Palmer

  • Westhampton

  • Westport

Short-Term Rental Community Impact Fee (3%)
Adopted by:

  • Orleans and Dennis – Applies only to professionally managed properties and excludes 2–3 family dwellings.
  • Hull – Applies to professionally managed short-term rentals and includes 2–3 family dwellings.

Additionally, Hull has increased its room occupancy excise rate from 4% to 6%.

These updates are intended to enhance local revenue and address community impacts of short-term rental activity.

Click here for official release

6. New York

Town of Fishkill, NY – Room Occupancy Tax (Effective January 1, 2026)

Beginning January 1, 2026, the Town of Fishkill will require hotel, motel, and short-term rental (STR) operators to collect a 2.5% room occupancy tax from guests. This tax must be stated as a separate charge from the room rate and is authorized under Chapter 451 of the Laws of 2025 (N.Y. Tax Law §1202-DD-2).

The occupancy tax includes exemptions for stays by government agencies and qualified nonprofit organizations. Administration and compliance responsibilities will fall under the Town Comptroller’s Office.

Click here for official release

Saratoga Springs, NY – Occupancy Tax Expansion (Effective November 7, 2025)

Effective November 7, 2025, the City of Saratoga Springs will eliminate the exemption for small lodging establishments under Local Law No. 10 of 2025. Previously, §212-40(E) exempted properties with fewer than four rentable units from the city's occupancy tax. With this repeal, all lodging providers—including short-term rentals—are now subject to the tax.

Exceptions remain for:

  • Stays of 90 consecutive days or more
  • Statutory exemptions provided under New York State law

This amendment aims to create a more equitable lodging tax system across the city’s accommodations sector.

Click here for official release

7. South Dakota

Clark, SD – Municipal Gross Receipts Tax (Effective January 1, 2026)

Starting January 1, 2026, the City of Clark will impose a 1% Municipal Gross Receipts Tax (MGRT) on qualifying retail sales and services within city limits. This tax is authorized under South Dakota Codified Law §10-52-2 and is applicable to the gross receipts of businesses conducting taxable transactions, including those in retail trade, food services, and personal services sectors.

Affected businesses must ensure proper collection and remittance of the MGRT in accordance with South Dakota Department of Revenue guidelines.

Click here for official release

8. Utah

City of Orangeville – Municipality Transient Room Tax (Effective January 1, 2026)

Effective January 1, 2026, the City of Orangeville will implement a 1% Municipality Transient Room Tax in accordance with UCA §59-12-352. This tax applies to all charges for short-term lodging accommodations—defined as stays of less than 30 consecutive days—offered by hotels, motels, inns, and other lodging providers within the city limits.

With this addition, the total transient room tax rate in Orangeville will rise to 6.57%, including the recently adjusted county rate. Lodging providers must collect and remit this tax alongside other required state and local taxes.

Click here for official release

Multiple Utah Counties to increase County Transient Room Tax to 4.5% (Effective January 1, 2026)

Beginning January 1, 2026, five Utah counties will raise their county transient room tax rates to the statutory maximum of 4.5%, as permitted under UCA §59-12-301. This tax applies to short-term lodging accommodations—defined as stays of fewer than 30 consecutive days—provided by hotels, motels, and other lodging establishments.

The counties implementing this increase are:

  • Carbon County

  • Davis County

  • Emery County

  • Morgan County

  • Sanpete County

Lodging providers in these counties must adjust their systems to collect and remit the higher tax rate in compliance with state and local regulations. 

Click here for official release

9. Virginia

City of Richmond Disposable Plastic Bag Tax (Effective January 1, 2026)

Starting January 1, 2026, the City of Richmond will implement a 5-cent tax on each disposable plastic bag provided to customers by grocery stores, convenience stores, and drugstores. This tax applies to any plastic bag used to carry purchased tangible personal property, regardless of whether the bag is provided free of charge at checkout. The tax is aimed at reducing single-use plastic waste and encouraging the use of reusable alternatives.

The Virginia Department of Taxation is responsible for administering and collecting the tax. Affected retailers must remit the tax through the Department's standard reporting and payment process. Here is a guideline which helps in understanding the implications of tax - Guidelines

Click here for official release

VAT updates

1. Chile

Chile – VAT on low-value imported goods via digital platforms (effective 25 October 2025)

Chile’s tax authority (SII) issued Resolutions 141, 142, and 145 of 2025, creating a coordinated framework for applying VAT to low-value goods (≤ USD 500) sold online to Chilean consumers.

Digital platforms domiciled or resident in Chile that facilitate these sales must charge, report, and pay VAT through Form F29, and submit required shipment data to Chilean Customs for verification. The measures clarify operational rules for platform-operators and expand the simplified VAT regime to cover foreign sellers and foreign platforms involved in cross-border low-value imports.

The framework ensures VAT collection at point of sale and strengthens enforcement over cross-border e-commerce transactions.

Click here for official release

2. Netherlands

Dutch Taxonomy NT20 Released: Streamlined Digital Reporting for 2025

The Dutch government has published the definitive version of the Nederlandse Taxonomie NT20, marking an important step in modernizing digital reporting under the Standard Business Reporting (SBR) framework.

The NT20 release, effective for 2025 reporting flows, updates data definitions and reporting structures for VAT, ICP, and corporate tax filings, ensuring alignment with current legislation. 

Organizations and software providers must update their systems to remain compliant, as NT20 introduces revised elements, validation rules, and extended coverage for various reporting streams.

Click here for official release

3. Ireland

New Return Preparation Facility (RPF) for VIES and Intrastat reporting

Revenue Ireland has launched updated guides for the new Return Preparation Facility (RPF), which streamlines the submission of VIES and Intrastat returns. 

The RPF enables users to enter data manually or via CSV uploads, validate entries, and generate XML files for upload through the Revenue Online Service (ROS).

This new facility replaces the old ROS Offline Application, offering a more modern and efficient digital filing process. However, not all forms are yet available in the RPF — Revenue is migrating forms in phases as part of a broader transition to fully online reporting. 

Businesses engaged in intra-EU trade should review the new guides to ensure readiness and compliance during this phased rollout.

Click here for official release

4. Denmark

Revisions to VAT exemptions for education and sports from 1 January 2026

The Danish Tax Agency has issued updated guidance following legislative proposal L64 (2025/1), which will significantly revise VAT rules for educational, sports, and recreational services from 1 January 2026. 

Under the new framework, VAT will apply to fitness classes, yoga, dance, and group training sessions that were previously exempt. Exemptions will remain for activities offered to individuals under age 30 and for amateur sports with a clear physical component, while “mental sports” such as bridge and chess will no longer qualify for VAT-exempt status.

The reform also abolishes the exemption for adult single-subject education, whereas vocational and professional training aimed at developing job-related skills will receive an expanded VAT

Click here for official release

5. Lithuania

Lithuania Cuts VAT on Books to 5%, Raises Rate to 12% for Accommodation, Transport and Culture from 2026

Lithuania’s Ministry of Finance has confirmed amendments to the VAT Law, effective January 1, 2026, introducing new rates for books, accommodation, transport, and cultural services.

Under the reform, books and non-periodical publications—both printed and electronic—will be taxed at a reduced 5% rate, covering textbooks, guides, children’s books, and similar works (excluding calendars and items with significant advertising or audio-visual content).

Meanwhile, the current 9% rate will be replaced by a new 12% reduced rate for accommodation, regular passenger transport, and cultural admissions.

The 9% heating VAT relief will be abolished, with the government expanding heating compensation schemes instead.

According to the Finance Ministry, the adjustments are expected to generate over €80 million in additional annual revenue.

Click here for official release

6. Slovakia

VAT changes for food products and passenger vehicle input deductions from 1 January 2026

Slovakia has enacted Law No. 261/2025, introducing notable VAT changes effective 1 January 2026. The amendment revises the VAT treatment of selected food and beverage items by narrowing the scope of goods eligible for the 19% reduced rate. 

Under the updated Annex 7, sugary and salty foods will shift to the 23% standard VAT rate, including sugar confectionery (CN 1704), cocoa-based sweets (CN 1806), sweetened breakfast cereals, bakery products, fruit and vegetable preserves containing more than 5 g of sugar per 100 ml, and most soft drinks with added sugar or flavouring. Only sugar-free variants will continue to qualify for the 19% reduced rate.

The law also introduces a temporary restriction on input VAT deductions for passenger vehicles (M1, L1e, L3e), capping deductions at 50% from 1 January 2026 to 30 June 2028, unless the vehicle is used exclusively for business purposes such as taxi services, rental operations, or driving schools. Taxpayers eligible for full deductions must maintain electronic trip logs and submit the required notifications to the tax authorities.

The measures aim to curb sugar consumption and enhance VAT compliance. Retailers, food producers, and businesses with vehicle fleets will need to update product classifications, ERP systems, and tax codes accordingly. Official release:

Click here for official release

E-invoicing and live reporting updates

1. Slovenia

Mandatory domestic B2B e-invoicing from 1 January 2028

On 23 October 2025, the National Assembly of the Republic of Slovenia adopted the Act on the Exchange of Electronic Invoices and Other Electronic Documents (ZIERDED), establishing mandatory electronic invoicing for business entities with effect from 1 January 2028.

This obligation extends to all entities registered in the Slovenian Business Register, as well as natural persons carrying out domestic B2B supplies of goods or services.

Effective 1 January 2028, all B2B transactions must be issued in a structured XML format aligned with recognised standards, and the use of paper or PDF invoices will no longer be permitted. For B2C transactions, paper invoices may continue to be used unless the consumer provides consent to receive e-invoices, which may be withdrawn at any time.

E-invoices must be exchanged through secure, approved channels, including certified e-mail service providers, direct exchange platforms, the international PEPPOL network, or the miniBlagajna application for small taxpayers. The use of ordinary email for transmitting e-invoices in B2B transactions will be prohibited.

Click here for official release

2. Poland

Poland – Certificates and Authorizations Module (MCU) launched for KSeF 2.0

On 1 November 2025, Poland’s Ministry of Finance transitioned all authorization management activities exclusively to the new Certificates and Authorizations Module (MCU) within the National e-Invoice System (KSeF 2.0).

The MCU allows businesses to manage user permissions, submit applications for KSeF certificates, and download the credentials required to access the platform.

These certificates authorize the issuing and receiving of invoices on behalf of a company and carry full legal effect.  Any improper handling may result in significant legal or financial consequences. Early access to the MCU is now available, enabling entities to align internal processes, ensure regulatory compliance, and strengthen access-control security ahead of the KSeF 2.0 launch on 1 February 2026.

As of 1 November 2025, new authorizations can be created only through the MCU, and the KSeF 1.0 Taxpayer Application will no longer support authorization changes. Beginning 1 February 2026, certificate and permission management will be conducted via the KSeF 2.0 Taxpayer Application or through compatible integrated commercial systems.

Click here for official release

Poland – Test and pre-production environments released for KSeF 2.0 Taxpayer Application

On 3 and 15 November 2025, the Polish Ministry of Finance released the open test and pre-production (Demo) environments for the KSeF 2.0 Taxpayer Application, enabling businesses to prepare ahead of the 1 February 2026 go-live. These environments allow users to test key functionalities such as issuing, receiving, viewing, and downloading invoices, managing permissions, and generating tokens without affecting production certificates or data.

The pre-production environment closely replicates live system conditions, supports FA(3) structure testing, offers multi-format invoice downloads (XML, HTML, PDF), and provides QR-based retrieval for offline invoices. Users log in with real identifiers but work only with test invoices, which are periodically cleared. Tokens generated in this demo environment remain valid until 31 December 2026. More information is available for the pre-production environment here and for the test environment here.

Click here for official release

3. Denmark

OIOUBL Schematron updated to versions 1.16.0 and 1.16.1

The Danish Business Authority (Erhvervsstyrelsen) has officially published OIOUBL Schematron Versions 1.16.0 and 1.16.1 for OIOUBL 2.1.These updates form part of ongoing efforts to enhance data-quality validation and support for CO₂ (carbon emission) reporting within Danish e-invoicing.

Version 1.16.0 introduced improvements in validation and extended schema capabilities to include CO₂ emission data fields, strengthening the environmental reporting aspects of e-invoicing.

Version 1.16.1, published subsequently, provides refinements to ensure more accurate validation and consistent error handling. Click here to read more about the changes listed.

Click here for official release

4. Greece

Greece – Phase 2 of the Digital Dispatch Note project extended

AADE and the Ministry of National Economy & Finance have announced an extension for Phase 2 of the Digital Dispatch Note project to support businesses in adapting to digital transport document obligations under the myDATA platform.

 Data submission for transport and stock movement details will be optional from 1 December 2025 to 30 April 2026 and will become mandatory from 1 May 2026. 

The exemption scope has been expanded to include network maintenance and repair activities for utilities and highways, industrial minerals and ceramics, free textbook distribution to public schools, press deliveries between publishers and street vendors, and courier or postal retail parcels where a visible retail receipt can replace the digital dispatch note . Click here to read the press release.

Click here for official release

Greece Rolls Out myDATA v1.0.12 and updates Digital Shipping Note API

On 13 November 2025, AADE released myDATA version 1.0.12 along with an enhanced Digital Shipping Note API in the myDATA test environment. The updates strengthen interoperability and streamline document exchange within Greece’s digital accounting system.

myDATA v1.0.12 introduces a new downloadingInvoiceUrl field, allowing direct invoice download in PDF, myDATA XML, or EN16931 formats for transactions submitted via certified e-invoicing providers. The update also expands Delivery Note (Type 9.3) capabilities with a reverse-movement option and a “Reason for Issue” field covering common operational scenarios. New API methods have been added for submitting, recalling, and retrieving document-issuance statements. Click here to read more about v1.0.12 of myDATA.

AADE has also released the updated Digital Shipping Note API (Phase 2) in the test environment, enabling enhanced functions such as transfer registration, delivery confirmation or rejection, status retrieval, and group QR code generation for bulk shipments . 

More details are provided on the updated technical documentation posted on the myData Sandbox Page

Click here for official release

5. Croatia

Croatia – Schematron Validator published for eInvoice XML validation

The Croatian Tax Administration (Porezna uprava) has published the Schematron – eInvoice Validator under the eInvoice Documentation section to enhance XML structure validation and ensure accurate data exchange in line with national and European eInvoicing standards. 

The validator applies exclusively to UBL documents created in accordance with the “Specification for the Basic Use of eInvoices with Extensions .

The Croatian Schematron artifact runs after validation against the EN 16931 standard. During eInvoice processing, the system automatically validates documents through these Schematron rules and provides detailed error descriptions if inconsistencies are detected.

Click here for official release

Croatia Issues New Fiscalization 2.0 Guidance and Test Environment Overview

On 24 November 2025, the Croatian Tax Administration published two new documents to support preparations for the Fiscalization 2.0 obligations taking effect on 1 January 2026. The releases include guidance on handling collection data and advance-payment eInvoices, and a consolidated overview of the Fiscalization 2.0 test environment.

The guidance sets out the key procedures for reporting payment data, including rules for issuing and finalizing advance-payment eInvoices. It highlights the required elements for determining invoice payment status and outlines the standard payment method codes to be used. The information is intended to assist businesses in aligning their systems and workflows ahead of the mandate.

The separate test-environment overview summarises current and upcoming testing capabilities, available tools, and planned functional enhancements. It serves as a central reference for stakeholders preparing technical integrations for Fiscalization 2.0.

Click here for official release

6. France

France – Interactive tool launched to clarify upcoming e-invoicing obligations

The Directorate General of Public Finances (DGFiP) has released an online tool to help businesses prepare for France’s electronic invoicing reform. The tool guides users through four simple questions to determine their specific obligations, applicable implementation dates, and tailored recommendations for adopting e-invoicing. It is designed to help businesses understand how the reform impacts them and plan their transition effectively. 

The tool can be accessed via: Professional tab > Manage my business/association > I’m switching to electronic invoicing > Electronic invoicing, what does it change for me? Or  Click here to access the Questionnaire.

Click here for official release

Version 3.1 of external specifications for e-invoicing reform published

On 31 October 2025, the French Tax Authority (DGFiP) released Version 3.1 of the External Specifications for electronic invoicing and reporting between VAT-registered entities. This update supports the upcoming nationwide e-invoicing reform scheduled to take effect on 1 September 2026.

Version 3.1 replaces Version 3.0 (published on 18 December 2024) and establishes the technical and procedural framework for the reform’s implementation. It defines standardized data formats, reporting requirements, and interoperability rules for businesses, Partner Dematerialization Platforms (PDPs), and the Public Invoicing Portal (PPF).

The update also provides integration guidelines for Chorus Pro, the French public-sector e-invoicing platform. It covers B2B, G2B, and B2G invoicing flows, directory and reporting services, and payment data management, ensuring consistency across companies, compliant solutions, and certified platforms.

Click here for official release

7. Chile

New electronic invoicing and dispatch guide requirements introduced under Resolución Exenta Nº 154

The Chilean Tax Authority (Servicio de Impuestos Internos – SII) has issued Resolución Exenta Nº 154 on 5 November 2025, introducing new mandatory rules for electronic invoices (Factura Electrónica) and electronic dispatch guides (Guía de Despacho Electrónica) within the Documento Tributario Electrónico (DTE) framework, effective 1 May 2026.

The regulation applies to all VAT-registered taxpayers and mandates inclusion of origin and destination details, driver and transporter identification, vehicle license plates, detailed product information, and classification of movement type (sale, internal transfer, return, consignment, export). XML structures and tag requirements are aligned with the official DTE schema. A centralized Registro de Guías de Despacho will consolidate all dispatch documents for improved traceability. Recipients can verify authenticity through SII’s digital channels, and records must be retained for six years. Click here to read resolution 154.

Click here for official release

8. Uruguay

Updated procedures for electronic issuer authorizations (Version 06)

Uruguay’s tax authority (DGI) released Version 06 of the Instructivo Funcional – Solicitud de Constancias Emisores Electrónicos (CFE) on 5 November 2025, updating the procedures for electronic issuers to request and manage authorization certificates through the DGI portal. 

The update introduces a new Transitional Authorization (Type H), allowing issuers to temporarily issue paper fiscal documents for one month after obtaining electronic issuer status.

The revision confirms four authorization types: Type E (Electronic), Type F (Contingency), Type H (Transitional – new), and Type G (Non-certified). Only authorized issuers can access the system via the DGI portal & registered printers listed in the Web Registry of Printers must be used.

Each authorization permits issuance of up to 1,000,000 electronic documents and 999,999 contingency or transitional documents, generally valid for two years. Version 06 also enhances portal navigation and adds improved query tools to facilitate submission and retrieval of authorization certificates.

Click here for official release

9. Serbia

SEF platform updated to Version 3.15.0

On 14 November 2025, the Ministry of Finance of the Republic of Serbia deployed Version 3.15.0 of the Serbian Electronic Invoicing System (SEF), introducing a series of improvements aimed at strengthening system automation, compliance accuracy, and API interoperability.

The update enables the download of recipient VAT notifications in PDF format via API and expands API response data with detailed sender information to support better integration. Enhanced validation controls have been introduced for API configuration fields and QR code generation, ensuring greater data consistency and format compliance. Functional adjustments simplify invoice and VAT notice management, including automatic unlinking of delivery notes on cancellation and improved logic for invoice retrieval. 

 Version 3.15.0 also resolves various system errors to prevent invalid VAT submissions and improve taxpayer data validation.Click here to read more about the update.

Click here for official release

10. United Arab Emirates

New statutory penalty framework for electronic invoicing compliance

The Federal Tax Authority has issued a new administrative penalty framework under Federal Decree-Law No. 28 of 2022, following the publication of Cabinet Decision No. 106 of 2025, to regulate non-compliance with the UAE Electronic Invoicing System.

The penalty framework applies to both issuers and recipients and introduces recurring monthly, daily, and per-document penalties for non-compliance, including:

  • Delay in implementing the Electronic Invoicing System or appointing an Accredited Service Provider, penalized at AED 5,000 per month.
  • Failure to issue and transmit Electronic Invoices or Credit Notes within prescribed timelines, charged at AED 100 per document, capped at AED 5,000 per month.
  • Failure to notify the Authority of a system failure within the required timeframe, subject to AED 1,000 per day of delay.
  • Failure to notify the Accredited Service Provider of changes to registered data, also penalized at AED 1,000 per day.

Entities must ensure timely system readiness, use of an Accredited Service Provider, and adherence to all issuance and notification timelines to avoid recurring penalties under the new framework.

Click here for official release

11. Oman

Accreditation criteria released for e-invoicing service providers

With the launch of the Fawtaria E-Invoicing Project, the Oman Tax Authority (OTA) has published the official accreditation criteria for Service Providers to support digital transformation and strengthen tax compliance across the Sultanate. Service Providers must meet a defined set of financial, operational, legal, and technical conditions to qualify for accreditation, including:

  • Commercial registration in Oman

  • Minimum paid-up capital of OMR 60,000.

  • Minimum operating history of 1 year for Riyada card holders and 2 years for other entities.

  • No prior bankruptcy or criminal proceedings.

  • No involvement in ongoing tax debt-collection processes.

  • Full compliance with technical and cybersecurity standards set by OTA.

These requirements form the baseline for participation in the Fawtaria e-invoicing ecosystem.

Click here for official release

12. United Kingdom

UK Government confirms move toward nationwide E-Invoicing regime

On 26th November 2025, the UK Government published its consultation outcome confirming that all VAT invoices must be issued electronically starting 2029.

The mandate will apply to all VAT-registered businesses for B2B and B2G transactions, with paper and PDF invoices no longer accepted as compliant once the requirement takes effect. 

The consultation outcome states that further technical and regulatory details will be developed with industry stakeholders, with an implementation roadmap to be issued by the Government.

Click here for official release

Cross border tariff updates

1. United States

Update 1

The US government has imposed new import duties on medium and heavy-duty vehicles, parts, and buses under a Presidential Proclamation. The new tariff rates of 25% for vehicles and parts and 10% for buses take effect from 1 November 2025 to protect national security interests.

 

Update 2

The US government has published its regular updates under HTS Revision 26, which included rate changes to Chapter 99. These changes came into effect from 3rd November 2025.

Click here for official release

 

Update 3

The US government has reduced the additional ad valorem duty on certain imports from China linked to the synthetic-opioid supply chain from 20% to 10%, effective 10th November 2025.

Update 4

US government released customs tariff revision 27 effective from 7th November 2025, introducing periodic amendments to duty rates and HS codes under Chapter 99 of the tariff schedule.

Update 5

The U.S. has signed an Executive Order modifying the scope of the reciprocal tariffs, exempting specified agricultural products including coffee, tea, tropical fruits, beef, oranges, tomatoes and cocoa from duties under the reciprocal tariff regime. The changes are effective from 13th November 2025.

Update 6

US government released customs tariff revision 28 effective from 12th November 2025, introducing periodic amendments to duty rates and HS codes under Chapter 99 of the tariff schedule.

Update 7

The U.S. has announced new tariffs on timber, lumber, and related products effective from 14th October 2025. Softwood timber and lumber imports will face a 10% duty, while upholstered wooden products and kitchen cabinets/vanities will be hit with a 25% duty. From January 1, 2026, these rates will rise to 30% and 50%, respectively, gesturing a sharp escalation in wood import costs. 

Update 8

The US government released customs tariff revision 30 effective from 21st November 2025, introducing periodic amendments to duty rates and HS codes under Chapter 99 of the tariff schedule.

2. China

To implement the outcomes of China–U.S. trade consultations, China’s Tariff Commission announced adjustments to the additional tariff measures on U.S.-origin goods. Effective from 10th November 2025, the 24% additional tariff will be suspended for one year, while the 10% additional tariff on U.S. goods will remain in effect.

Click here for official release

3. Eurasian Economic Union (EEU)

The Eurasian Economic Union (EEU) announced tariff updates covering petroleum oils, mineral oil derivatives, chemical reagents, plastic materials, and synthetic fabrics. The revised HS codes include products such as refined fuels, lubricants, chemical mixtures, polymer compounds, and textile filaments. These changes came into effect from 3rd November 2025.

4. Thailand

The Thailand government announced on 1st November 2025 that tariff adjustments will apply to a selection of imported food-products including cereals, vegetables and fruit preparations.

Click here for official release

5. Taiwan

Taiwan Customs announced tariff updates effective from 29th October 2025, covering chemical intermediates and pharmaceutical products. The revised HS codes include items such as organic compounds, active ingredients, and medicinal preparations used in chemical and drug manufacturing.

6. Switzerland

Update 1

Switzerland Customs has announced tariff rate updates effective from 1st November 2025. The revisions include changes to duty rates for selected industrial and chemical products, aligning with regular bi-monthly adjustments to import tariffs.

Click here for official release

Update 2

Switzerland Customs has announced tariff updates effective from 15th November 2025. The revisions apply to vegetable products, including various types of beans, peas, and legumes, as part of its regular bi-monthly import duty adjustments.

Click here for official release

7. Liechtenstein

Update 1

Liechtenstein Customs has implemented tariff rate updates effective from 1st November 2025. The update revises duty structures for various manufactured and chemical goods, maintaining tariff alignment with Switzerland’s customs framework.

Click here for official release

Update 2

Liechtenstein Customs implemented tariff updates effective from 15th November 2025, revising duty rates for vegetable products such as beans and peas. These updates align with Switzerland’s coordinated customs framework.

Click here for official release

8. Iceland

Iceland Customs has announced tariff updates effective from 1st November 2025. The revised HS codes cover vegetable products, including various types of cabbages and carrots, reflecting regular seasonal adjustments to import duties.

Click here for official release

9. Israel

Update 1

Israel Customs has announced a tariff update effective from 3rd November 2025, revising duty rates for electric motorcycles and scooters.

Click here for official release

Update 2

Israel Customs announced tariff schedule updates effective from 17th November 2025, introducing special provisions for humanitarian and emergency relief items. The changes provide duty exemptions on essential goods such as food, medicine, clothing, and disaster-relief equipment, as well as coffins and human remains transported for burial purposes.

Click here for official release

10. Argentina

Argentina Customs has announced tariff updates effective from 3rd November 2025. The revisions apply to meat and cereal-based products, reflecting routine adjustments to import and export duty structures within the agricultural and food processing sectors.

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11. United Kingdom

United Kingdom Customs has implemented tariff rate updates effective from 1st November 2025. The revisions cover agricultural and mineral products, including vegetables, fruits, preserved food items, mineral oils, and related commodities, reflecting periodic adjustments under the UK Global Tariff schedule.

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12. European Union

The European Union published TARIC updates effective from 1st November 2025, revising duty rates and classifications for agricultural and industrial products. The affected codes include live plants, vegetables, fruits, and machinery parts, reflecting the EU’s periodic tariff alignment across member states under the integrated customs system.

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13. Bolivia

Bolivia Customs announced a comprehensive tariff schedule revision effective from 1st November 2025. The update covers a broad range of agricultural, food, chemical, pharmaceutical, textile, plastic, machinery, and vehicle products, reflecting a nationwide restructuring of import and export duty rates across multiple sectors to align with updated trade and customs policies.

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14. Palestine

Palestine Customs has announced tariff updates effective from 5th November 2025. The revisions cover a wide range of agricultural, dairy, seafood, petroleum, plastic, machinery, and defence-related products, reflecting periodic adjustments in import duty rates to align with current trade and customs regulations.

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15. Norway

Norwegian Customs has announced updates to FTA preferential tariff rates effective from 1st November 2025. The revisions apply to agricultural and food products, including dairy items, vegetables, legumes, and oilseeds, reflecting scheduled adjustments under Norway’s free trade agreements.

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16. Gibraltar

Gibraltar Customs announced tariff rate changes effective from 30th October 2025. The revisions apply to tobacco and cigarette products, including items containing cloves and other variants, reflecting updates in excise and import duty structures for tobacco goods.

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17. Azerbaijan

Azerbaijan Customs announced tariff updates effective from 28th October 2025, revising duty rates across a range of agricultural, beverage, petroleum, plastic, wood, printed materials, metal, and vehicle products. The changes include updates for fuel oils, polymers, automobiles, industrial equipment, and consumer goods, aligning tariff structures with recent trade adjustments.

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18. Laos

Laos Customs has announced tariff updates effective from 28th October 2025. The revisions apply to a diverse range of agricultural, food, chemical, wood, textile, electronic, machinery, and vehicle products, reflecting regular adjustments to duty rates under the country’s import tariff schedule.

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