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City of Calumet - Food and Beverage Tax (Effective January 1, 2026)
The City of Calumet, Illinois, has imposed a 1% Food and Beverage Tax on the sale of prepared food and alcoholic beverages within the city.
The tax applies to sales of prepared meals and alcoholic beverages sold for on-premises or immediate consumption. Food establishments including restaurants, bars, cafes, and caterers are responsible for collecting and remitting the tax as prescribed by the city.
Village of Arlington - Impose 5% Streaming Amusement Tax (Effective August 18, 2025)
The Village of Arlington Heights imposes a 5% Streaming Amusement Tax on video streaming, audio streaming, and remotely accessed online gaming services. This is a result of an ordinance that was passed on 08/18/2025 with recent modifications as of 10/10/2025. The tax applies to subscriptions or rental-based access purchased by individuals with a billing address within the Village.
Exemptions include:
Transactions granting rights of permanent use.
Nonprofit organizations are exempt.
School districts
Government entities
Any other exemptions provided by state or federal law.
State of Illinois impose 1% Grocery Tax (Effective January 1, 2026)
Effective January 1, 2026, the State of Illinois will eliminate the 1% state sales and use tax on grocery sales. This change applies to sales of qualifying food for human consumption off premises, excluding prepared food, alcoholic beverages, and soft drinks.
At the same time, Public Act 103-0781 authorizes municipalities and counties to impose a 1% local grocery tax by ordinance. The local tax applies to the same grocery items that were previously subject to the state grocery tax. Numerous municipalities and counties have already filed ordinances that will become effective January 1, 2026, including Yorkville, Naperville, and others.
Fairfax County Impose 4% Food and Beverage Tax (Effective January 1, 2026)
Beginning January 1, 2026, Fairfax County will impose a 4% Food and Beverage Tax on the sale of prepared food and beverages by restaurants, cafeterias, coffee shops, food trucks, and similar establishments.
State Sales and Use Tax Exemption for Food (Effective January 1, 2026)
Arkansas exempts the sale of food and food ingredients from the state-level sales and use tax beginning January 1, 2026. While the exemption removes the state tax, sales of food and food ingredients will remain subject to local sales and use taxes levied by municipalities and counties.
Fee imposed on Covered Battery-Embedded Products (CBEPs) (Effective January 1, 2026)
Beginning January 1, 2026, consumers purchasing a new or refurbished Covered Battery-Embedded (CBE) product in California will be required to pay a CBE Waste Recycling Fee.
The State will be imposing a fee which is 1.5% of retail sales price, capped at $15 per item.
A CBE product is, generally, a product containing a battery from which the battery is not designed to be easily removed from the product with no more than commonly used household tools. CBE products do not include the following:
(A) Medical Devices
Class I Devices (Low Risk): Exempt if classified as home-use durable medical equipment (e.g., oxygen concentrators, wheelchairs) under 42 CFR § 414.202, or if primarily used in healthcare settings or prescribed by a physician.
Class II & III Devices (Higher Risk): Automatically exempt (e.g., insulin pumps, pacemakers, infusion pumps).
(B) Covered Electronic Devices (CEDs)
Products already regulated under California’s Covered Electronic Waste (CEW) program, such as:
TVs
Computer monitors
Laptops with screens ≥ 4 inches
These remain subject to CEW recycling fees and are not double covered under the CBEP law.
(C) Energy Storage Systems
Large stationary battery systems, including home backup batteries (e.g., Tesla Powerwall) or commercial/grid-scale systems, are separately regulated and excluded.
(D) Electronic Nicotine Delivery Systems
Devices such as vapes or e-cigarettes are governed under federal tobacco laws and excluded from CBEP requirements.
Sales Tax on Commercial Bingo (Effective October 1, 2025)
Under Council-Bill B26-0265 (the Fiscal Year 2026 Budget Support Act of 2025), the District of Columbia will impose a 7.5% sales tax on gross receipts from the sale of or charges collected to play commercial bingo. The tax applies beginning October 1, 2025.
City of Madison Impose 1% Food and Beverage Tax (Effective January 1, 2026)
The City of Madison, Jefferson County, will be imposing a 1% tax on Food and Beverages effective 01/01/2026. It is a result of the adoption of Ordinance 2025-13, and establishes a Food and Beverage Tax Receipt Fund under Indiana Code 6-9-73.
St. Tammany Parish Hotel Tax (Effective October 1, 2025)
Effective October 1, 2025, the St. Tammany Parish Tourist and Convention Commission will increase the hotel tax from 3% to 4% parish-wide.
Platte City Transient Guest Tax (Effective November 1, 2025)
The City of Platte has adopted a 5% Hotel and Lodging Transient Guest Tax on gross receipts derived from transient guests of hotels, motels, and similar lodging establishments within city limits.
The tax applies to all lodging of 31 days or less and is imposed for the purpose of promoting tourism, conventions, and other visitor-related economic development activities.
Motor Vehicle Sales and Use Tax Rate Change from 0.3% to 0.5% (Effective January 1, 2026)
According to the Washington Department of Revenue, motor vehicle sales and use tax rate changed from 0.3% to 0.5%. The motor vehicle sales/use tax applies only to vehicles that are self-propelled and licensed for on-road use, such as cars, SUVs, pickup trucks, commercial trucks, motorcycles, buses, and RVs.
Motor Vehicle definition does not include the below listed as they are not self-propelled vehicles under RCW 46.04.320. Exempt:
Trailers
Farm tractors and farm vehicles
Off-road and non-highway vehicles
Snowmobiles
While trailers remain subject to regular state and local sales/use tax, they are excluded from the additional Motor Vehicle Sales/Use Tax.
Sales and Use Tax – Taxability of Bullion and Monetized Coins (Effective January 1, 2026)
Beginning January 1, 2026, all sales of bullion and monetized coins will be subject to Washington sales and use tax, regardless of transaction amount, metal purity, or legal tender status.
This change removes the previous exemption for investment metals and coin transactions, aligning bullion and coin sales with standard taxable tangible personal property under Washington’s sales and use tax laws.
Hungary VAT return (2565A) updated - effective 1st October 2025:
The Hungarian Tax Authority (NAV) has released an updated 2565 VAT return form, effective October 1, 2025.This update includes revisions to the main Form 2565 and its supplementary forms 2565A (VAT return/data reporting) and 2565M (summary report by trading partner).
Key changes to Form 2565A:
Page 03: Clarified instructions for entries in HUF; field b) renamed to “Importer’s tax number / group identification number.”
Pages 07–08: New section added to include gas quantities reported in MWh.
These updates aim to improve data accuracy and alignment with reporting requirements. Businesses registered for Hungarian VAT should review the new form and adjust their reporting processes accordingly.
Switzerland VAT return (3CH-0217) version update - effective 1st October 2025:
Effective 1 October 2025, Switzerland will implement updates to its VAT return forms and electronic filing process in accordance with the latest eCH-0217 (version 2.0.0) standards issued by the Federal Tax Administration (ESTV).
These changes are part of Switzerland’s ongoing efforts to modernize tax reporting and align with updated digital standards.Taxpayers and businesses are advised to review the updated requirements promptly to ensure compliance and avoid filing delays.
Luxembourg – Initial 2026 Form Update Published
On September 25, 2025, the Luxembourg tax authorities (ACD) published the first set of 2026 form updates via the official eCDF developer portal. The current release introduces only minor technical and cosmetic changes to the EC listing form, with no substantive tax or procedural revisions.
The tax authority indicated that further updates—particularly concerning the 2026 VAT return and annual VAT return forms—will follow in subsequent releases.
Turkey – Updated VAT Return Form (KDV1) and Offline App v. 41
The Turkish Revenue Administration (Gelir İdaresi Başkanlığı) has released an updated VAT Return Form 1015A, effective August 2025. The new version introduces a line for “Addition of Previously Deducted VAT” under partial exemption transactions, automatically transferring related input VAT entries to this new field.
Concurrently, the Administration has published Offline Application v. 41, designed to assist taxpayers in preparing and submitting VAT returns when internet connectivity is limited.
Russia Proposes VAT Hike from 20 to 22% to Finance Military Spending
In September 2025, the Russian Ministry of Finance submitted the 2026–2028 federal budget package to the Government, proposing to raise the standard VAT rate from 20% to 22% beginning in 2026.
The measure aims to bolster fiscal revenues to support defence and national security spending. Exemptions for essential goods—including food, medicines, and children’s products—are expected to remain in place.
Germany – Permanent 7% VAT Rate for Restaurant and Catering Services (Effective January 1, 2026)
As part of the 2025 Tax Amendment Act (Steueränderungsgesetz 2025), the German government will introduce a permanent 7% VAT rate for restaurant and catering services (excluding beverages), effective January 1, 2026.
The measure formalizes the reduced rate initially introduced during the COVID-19 pandemic and aims to provide long-term stability for the hospitality sector and businesses operating near national borders.
The Federal Ministry of Finance (BMF) will issue detailed guidance covering combo offers, vouchers, and related practical applications.
Netherlands – VAT Rate Increase on Overnight Accommodation (Effective January 1, 2026)
Currently, hotels, guesthouses, and other short-term accommodation providers apply the reduced VAT rate of 9%. Under the new legislation, these services will instead be taxed at the standard rate of 21%.
This marks the elimination of the reduced rate for lodging services in the Netherlands. The measure is intended to boost state revenue and align the VAT treatment of accommodation services with most other goods and services subject to the standard rate.
Monaco Expands VAT Benefits for Solar Installations – Effective October 1, 2025
The Principality of Monaco has introduced new tax measures to support renewable energy through Sovereign Ordinance No. 11 430, published in the Journal de Monaco (Issue No. 8760) on August 15, 2025. The ordinance amends the VAT Code to include a provision granting favorable VAT treatment for the delivery and installation of solar energy equipment in residential properties. The change will take effect on October 1, 2025.
Under the amendment, Article 520 of the VAT Code is expanded to add a new paragraph P, which recognizes installations of solar electricity generation systems—specifically solar panels with a capacity of up to 9 kilowatts-peak—that meet certain performance criteria. These include requirements for self-consumption, energy efficiency, and sustainability, to be detailed in a forthcoming ministerial decree.
The reform is expected to provide reduced or exempt VAT for qualifying projects, consistent with Monaco’s alignment to French VAT policy.
The initiative aims to encourage the use of solar energy, make renewable installations more affordable, and further Monaco’s environmental and sustainability goals. Installers and developers are urged to ensure that all solar equipment complies with the forthcoming decree’s specifications and to update contracts and invoicing procedures to reflect the October 1, 2025 effective date.
Ireland Mandates Phased B2B e-Invoicing and Real-Time Reporting
On 8 October 2025, Revenue (Irish Tax and Customs) announced a VAT Modernisation Programme aligned with EU VAT in the Digital Age.
|
Phase |
Effective Date |
Scope |
Applicability |
|---|---|---|---|
|
Phase 1 |
November’28 |
Large VAT-registered corporates |
Domestic B2B e-invoicing & real-time reporting |
|
Phase 2 |
November’29 |
All VAT-registered businesses in intra-EU B2B trade |
Zero-rated intra-EU supplies |
|
Phase 3 |
July’30 |
All cross-border EU B2B transactions |
Full ViDA compliance with structured e-invoices |
From November 2028 every business including small and medium enterprises must be able to receive structured electronic invoices. Invoices must follow EN 16931 and be issued within 10 days of the transaction.Key invoice data will be transmitted electronically to Revenue and monthly VIES returns will be replaced by automated real time submissions.
Revenue will use the PEPPOL framework building on the existing B2G infrastructure in partnership with the Office of Government Procurement.The reform improves compliance and efficiency and does not change VAT rates or liabilities.
Saudi Arabia Defines Criteria for Wave 24 of E-Invoicing Integration Phase Effective April 2026
On 26 September 2025, the Official Gazette published ZATCA Governor Decision No. (1447-287-99), which establishes the criteria for the twenty-fourth stage of the E-Invoicing Integration Phase.
All persons subject to the e-invoicing regulations whose annual VAT-liable revenues exceeded SAR 375,000 in 2022, 2023, or 2024 must link their electronic invoicing systems and transmit electronic invoices and related data to the Authority starting from 1 April 2026 until no later than 30 June 2026.
ZATCA will notify affected taxpayers through its official communication channels.
United Arab Emirates Mandates Phased Implementation of Electronic Invoicing Under Ministerial Decisions 243 & 244 of 2025
On 29 September 2025, the Ministry of Finance issued Ministerial Decisions 243 and 244 establishing the Electronic Invoicing System and its rollout.
Scope covers most B2B and B2G transactions with exclusions such as sovereign government activities, certain international air transport or services and exempt or zero rated financial services.
|
Category |
Appoint Accredited Service Provider by |
Go-Live Date |
|---|---|---|
|
Pilot/Voluntary phase |
- |
1 July 2026 |
|
Entities ≥ AED 50 million revenue |
31 July 2026 |
1 January 2027 |
|
Entities < AED 50 million revenue |
31 March 2027 |
1 July 2027 |
|
Government entities |
31 March 2027 |
1 October 2027 |
Core obligations include engaging an Accredited Service Provider (ASP), generating, transmitting and reporting electronic invoices including credit notes through the Electronic Invoicing System, issuance of invoices within 14 days of the underlying transaction in accordance with VAT law requirements. Read the Ministerial Decisions 243 and 244 for more information.
France Opens Qualification Test Environment for Public Billing Portal (PPF)
On October 14, 2025, the Agence pour l’Informatique Financière de l’État (AIFE) announced the opening of the qualification (test) environment for the Public Billing Portal (PPF), marking the formal lifting of prior reservations.
Approved Platforms (APs): Must conduct interoperability tests with the PPF and submit test results within three (3) months of its availability, i.e. no later than by January 14, 2026.
Partner Platforms (PAs): Must perform inter-platform interoperability tests within the same period and submit reports no later than January 14, 2026.
a) Croatia Sets deadline of 31 December 2025 for Confirming e-Invoice Intermediaries
The Croatian Tax Administration has announced that, as part of the ongoing e-invoicing fiscalization process, taxpayers must confirm their information intermediary for receiving electronic invoices (eRačuni) via the Fisk Application (FiskApp) by 31 December 2025.
Registered information intermediaries must publish their user lists in FiskApp by the end of 2025 and taxpayers can verify which intermediaries have listed them. Each taxpayer must confirm one intermediary authorized to receive eInvoices on their behalf, personally or through an authorized representative by 31 December 2025.
Ensure confirmation in FiskApp before 31 December 2025 to avoid disruption to e-invoice receipt and fiscalization compliance.
b) Croatia Updates e-Fiscalization and e-Reporting Schemas to Align with International Standards
The Croatian Tax Administration (Porezna uprava) has updated the e-Fiscalization (eFiskalizacija) and e-Reporting (eIzvještavanje) XSD schemas to align with international standards, enhancing interoperability and consistency with global e-invoicing frameworks.
Alongside these updates, the Technical Specifications for Fiscalization and e-Reporting, as well as the Technical Standards and Connectivity Specifications for the Metadata Service (MPS), Access Point and Standard AS4 Profile, and the Director of Metadata Services (AMS), have also been revised.
Philippines Extends e-Invoicing Obligation Deadline to December 31, 2026
On October 16, 2025, the Bureau of Internal Revenue (BIR) issued Revenue Regulations No. 026-2025, amending the transitory provisions of Revenue Regulations No. 011-2025. The regulation extends the compliance deadline for in-scope taxpayers to issue electronic invoices until December 31, 2026.
The Commissioner of Internal Revenue may further extend the compliance period or deadlines under these regulations as may be deemed necessary. Read the Revenue Regulations No. 026-2025 for more information.
New Zealand Sets 2027 Mandate for Large Suppliers under B2G e-Invoicing Rules
On October 9, 2025, the Ministry of Business, Innovation and Employment (MBIE) announced the publication of the fifth edition of the Government Procurement Rules, effective December 1, 2025. The updated framework simplifies procurement, strengthens transparency, and introduces new e-invoicing and faster payment obligations.
Agencies issuing or receiving over 2,000 domestic trade invoices annually must have systems capable of sending and receiving e-invoices via the Peppol Network by January 1, 2026.
From January 1, 2027, agencies must require large suppliers—those with total annual revenue exceeding NZD 33 million in each of the two preceding accounting periods—to submit e-invoices.
Government agencies and suppliers should prepare for mandatory e-invoicing adoption and compliance with enhanced payment and transparency standards by 2026–2027. Read the Government Procurement Rules - 5th Edition for more information.
Poland Opens Demo API Environment for KSeF 2.0
On October 15, 2025, the Polish Ministry of Finance (Ministerstwo Finansów) announced the launch of the pre-production (demo) API environment for KSeF 2.0, enabling service providers and integrators to begin testing their systems before the production rollout.
The environment allows the testing of integrations under near-production conditions. Additionally, it also supports real authentication methods and credentials (e.g., NIP), simulates full message exchange and authorization flows.
Invoices issued in the demo environment have no legal effect.
Argentina Modernizes Invoicing Framework – Factura M Replaced from December 2025
On 25 September 2025, the Collection and Customs Control Agency (ARCA) issued General Resolution No. 5762/2025, published in the Boletín Oficial, modernizing the invoicing system and replacing multiple long-standing resolutions.
The new regulation eliminates Factura M from 1 December 2025 and introduces two Class A invoice types:
A – “OPERACIÓN SUJETA A RETENCIÓN”
A – “PAGO EN CBU INFORMADA”
ARCA also simplifies authorization and makes quarterly evaluations more flexible.Read the General Resolution 5762/2025 for more information.
Dominican Republic Updates e-CF Schema Versions to Strengthen Electronic Invoicing Framework
The Dominican Republic’s Tax Authority (Dirección General de Impuestos Internos – DGII) has progressively updated the electronic fiscal document (e-CF) XSD schemas, releasing multiple new versions from v31 to v47.
Each update introduces structural, regulatory, and functional enhancements to strengthen the electronic invoicing (Factura Electrónica) framework and ensure alignment with evolving mandates and sectoral compliance requirements.
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.
Australia – United Arab Emirates Comprehensive Economic Partnership Agreement (CEPA) enters into force from 1st October 2025, enabling preferential duty treatment for goods that satisfy origin rules. UAE-originating goods will enjoy free or reduced customs rates. Certain tariff lines (e.g. selected steel products) will see phased reductions: e.g. 4% from 1st October 2025 → 3% in 2026 → 2% in 2027 → 1% in 2028 → free in 2029. It enhances collaboration in investment, digital trade, innovation, and sustainability, while reinforcing customs and origin frameworks to boost bilateral trade growth.
The European Free Trade Association - India Trade and Economic Partnership Agreement – India Trade and Economic Partnership Agreement (TEPA) will take effect from 1st October 2025, strengthening trade and investment ties. The pact grants India and EFTA members extensive tariff concessions across sectors such as pharmaceuticals, machinery, watches, and processed agriculture. The agreement also embeds strong provisions on sustainable development, labour, and environmental standards, ensuring responsible trade expansion.
The European Union has implemented updates to the TARIC tariff schedule, effective from 1st October 2025, introducing both MFN and preferential rate changes across multiple product chapters. MFN rates revisions apply to product categories covering vegetables, fruits, cereals, fuels, chemicals, and textile materials. Additionally, preferential rate adjustments have been made under numerous Free Trade Agreements, including those with CARIFORUM, European Free Trade Association, Southern African Development Community, and various bilateral partners, primarily affecting the same product range. These changes aim to enhance tariff consistency, strengthen trade partnerships, and align with evolving international trade standards.
Switzerland has revised import duty for vegetables, fruits, cereals, milling products, and animal fodder effective from 1st October 2025.
Switzerland has implemented revisions to its customs tariff effective from 20th October 2025, introducing both MFN and preferential rate changes. The updates apply to edible vegetables and certain roots and tubers under the MFN schedule and extend across numerous Free Trade Agreements, including those with the European Union, India, China, Japan, the Gulf Cooperation Council, and other partner nations.
Norway has revised its customs tariff effective from 1st October 2025, introducing preferential rate changes under several Free Trade Agreements, including extensive updates under the Norway – India agreement. Adjustments affect key chapters covering meat, dairy, vegetables, and related products.
Norway has announced updates to its preferential tariff framework effective from 15th October 2025, introducing rate changes under several Free Trade Agreements. The revisions impact Meat and edible meat offal, edible fruit and nuts across agreements with countries including Colombia, India, Peru, Turkey, Ukraine, and members of the European Free Trade Association and Southern African Customs Union.
The United Kingdom has implemented revising both MFN and preferential duty rates across key products, effective from 1st October 2025. MFN rate adjustments apply to Edible fruit and nuts and Organic chemicals. In addition, preferential rate changes have been introduced under multiple Free Trade Agreements (FTAs), primarily impacting Chapter 29, with selective updates to Chapters 07 and 08 under specific agreements.
Turkey has announced revisions to its tariff schedule, effective from 1st October2025, introducing both MFN and preferential duty rate adjustments. MFN rate changes apply for oil seeds, fats, and oils of animal or vegetable origin. Additionally, preferential rate updates are for European Union, UAE, South Korea, Malaysia, and Singapore, for animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes.
Dubai Customs has announced the implementation of the Comprehensive Economic Partnership Agreement (CEPA) between the United Arab Emirates and Australia, ratified under federal decree no. 17 of 2025. The agreement is in effect from 1st October 2025, enabling preferential trade terms between the two nations. It enhances collaboration in investment, digital trade, innovation, and sustainability, while reinforcing customs and origin frameworks to boost bilateral trade growth.
Dubai Customs has issued notice no. 12/2025, confirming the implementation of the Comprehensive Economic Partnership Agreement (CEPA) between the United Arab Emirates and Malaysia effective from 1st October 2025, the agreement establishes preferential trade arrangements aimed at boosting economic cooperation and market access.
Zimbabwe customs have published tariff revision to the customs tariff schedule covering a diverse range of product categories, including edible fruits and nuts, plastic articles, wooden products, vehicles and related parts, and furniture effective from 1st October 2025.
Liechtenstein has announced updates to its customs tariff, effective from 1st October 2025, introducing MFN rate changes across several agricultural product chapters. The revisions impact edible vegetables, fruits, cereals, milling products, oil seeds, and animal fodder.
Liechtenstein has announced updates to its customs tariff, effective from 20th October 2025, introducing MFN rate changes across several agricultural product chapters.
Mongolia Tariff revisions have been introduced across a diverse range of product categories, including fish and aquatic products, oil seeds, minerals, fuels, and electrical machinery effective from 1st October 2025.
Nepal customs have updated import duty rates, effective from 16th October 2025, covering a wide range of product categories. The changes impact food products, agricultural goods, pharmaceuticals, construction materials, industrial machinery, metals, and vehicles.
Malawi customs tariff structure has been revised, effective from 1st October 2025, impacting multiple product categories across agricultural, industrial, and manufactured goods, meat, dairy, oils, beverages, chemicals, metals, machinery, textiles, and finished products such as vehicles, furniture, and precision instruments.
