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Exemption for Baby & Feminine Products effective September 1, 2025
Effective September 1, 2025, Alabama exempts from state sales and use tax a range of essential baby and feminine hygiene items, including baby formula, bottles, wipes, breast pumps, diapers, maternity clothing, and menstrual hygiene products.
The exemption runs through August 31, 2028. Local county and municipal sales taxes remain applicable unless those jurisdictions separately adopt the exemption by ordinance or resolution .
Clifton Town Hotel/Transient Lodging Tax (Effective October 1, 2025)
Beginning October 1, 2025, the Town of Clifton will impose an additional 5% tax on transient lodging. The tax applies to charges for accommodations at hotels, motels, campgrounds, and short-term rentals within town limits.
Hunting, Fishing & Camping Sales Tax Holiday (September 8 – December 31, 2025)
Florida will hold a one‑time sales tax holiday from September 8 through December 31, 2025, exempting a broad range of hunting, fishing and camping items from state sales and use tax. The holiday includes:
Camping supplies:
Tents priced $200 or less
Sleeping bags, collapsible chairs, portable hammocks, and stoves priced $50 or less
Lanterns and flashlights priced $30 or less
Fishing supplies:
Fishing rods and reels priced $75 or less individually, or $150 or less as a set
Tackle boxes or bags priced $30 or less
Bait and tackle priced $5 or less individually, or $10 or less if multiple items are sold together
Hunting supplies
Firearms (pistols, rifles, shotguns using an explosive charge), ammunition, bow and crossbow equipment, and accessories including sights, holsters, grips, stocks, arrows, bolts, quivers, releases, and wrist guards
Please refer to this document for list of items
Repeal of Sales Tax on Commercial Real Property Leases (Effective October 1, 2025)
Florida will fully repeal the state sales tax on commercial real property rentals—commonly referred to as the “business rent tax.” The repeal takes effect October 1, 2025, and applies to all commercial lease categories, including office, retail, warehouse, and self-storage units. Transitional rules apply: rent attributable to occupancy through September 30, 2025 remains taxable even if paid after that date. Read the Tax information publication here.
Important: While the state tax is repealed, local option surtaxes on commercial leases will continue to apply where authorized .
Exemption for Sales of Gold, Silver, or Platinum
Effective August 1, 2025, sales of gold, silver, and platinum bullion are exempt from sales and use tax, regardless of the sales price.
Data Center Sales Tax Exemption – Deadline Extension & Qualification Changes
Deadline Extension: The deadline to obtain a data center sales tax exemption certificate is extended from June 30, 2027, to June 30, 2037.
Qualification Threshold: To qualify, a data center must now meet a minimum of 100 megawatts (MW) of power usage—an increase from the current 15 MW requirement.
Food & Beverage Tax – Effective September 1, 2025
Starting September 1, 2025, both Marion City and New Haven will impose a new local Food & Beverage Tax.
Key Details
What’s Taxed: The sale of prepared food and beverages.
Who Must Collect: Restaurants, bars, caterers, and similar establishments operating within the county.
Tax Application: This local tax will be in addition to existing state sales tax and other applicable local taxes.
Lake Vermilion Area 3% Lodging Tax – Effective October 1, 2025
Beginning October 1, 2025, the Minnesota Department of Revenue will administer the new Lake Vermilion Area 3% Lodging Tax.
Revenues from this tax will support local tourism initiatives under Minnesota Statute 496.190.
Lodging facilities must charge sales tax on lodging and certain related services when:
The rental term is less than 30 days; or
The rental term is 30 days or more without an enforceable written lease agreement.
Sales Tax Exemption for Baby & Feminine Hygiene Products (Effective August 28, 2025)
Beginning August 28, 2025, Missouri will exempt sales of child and adult diapers, qualifying feminine hygiene products (such as tampons, pads, liners, and cups), and incontinence supplies from both state and local sales and use taxes.
Multiple Counties Increase Transient Room Tax effective October 1, 2025
Per Tax Bulletin 13-25 issued by the Utah State Tax Commission, 20 counties will increase their county transient room tax rate to 4.5% effective October 1, 2025, under authority of Utah Code Ann. § 59-12-301. The tax applies to short-term public accommodations (stays of fewer than 30 consecutive days) provided by hotels, motels, campgrounds, and other lodging facilities
Ephraim city and Kamas city : Municipal Transient Room Tax Update
Starting October 1, 2025, the cities of Ephraim (Sanpete County) and Kamas (Summit County) will impose a 1.0% municipal transient room tax on short-term public accommodations.
In Ephraim, the total transient room tax will increase to 6.32%.
In Kamas, the total transient room tax will increase to 5.07%.
All providers of short-term lodging (public accommodations) in these cities will be required to collect the new municipal rate in addition to existing state and local taxes.
Sales and Use Tax Expansion Effective October 1, 2025
Effective October 1, 2025, Washington State will require businesses providing the below services to start charging sales tax and classify income under the Retailing B&O tax, significantly altering tax obligations for many service providers. Some exemptions still apply, notably for affiliate-group services and certain educational presentations.
Under 2025 S.B. 5814, Washington will significantly expand its sales and use tax base to cover a broad range of services previously exempt. Newly taxable categories include
Digital and technology services (IT training, tech support, help desk, network operations, custom website development, data processing, and customization of prewritten software) - Reference
Advertising services (digital and nondigital advertising, search engine marketing, referrals, lead generation, campaign planning, and traffic analytics, though out-of-home ads, domain registration, and web hosting remain exempt) - Reference
Live interactive online presentations (such as webinars and real-time courses, except those offered by accredited K–12 and higher education institutions) - Reference
Temporary staffing services (except when provided to hospitals) - Reference
Security and monitoring services (including background checks, private security, patrols, event security, armored transport, and monitoring) - Reference
Fiji cuts standard VAT to 12.5% from 1 August 2025
As part of the 2025–2026 National Budget, Fiji lowered its standard VAT rate from 15% to 12.5%, effective 1 August 2025. The Fiji Revenue & Customs Service (FRCS) has formally advised all businesses and POS/SDC vendors to implement the change using the newly issued “VAT Tax Label G.”
NRA publishes results of public consultations on the draft order for SAF-T
Bulgaria’s National Revenue Agency (NRA) has published the results of its public consultation on the draft order establishing the format, content, and submission process for SAF-T.
Feedback focused on the technical annexes, including the XML schema/XSD, sample XML file, and reporting instructions. Following the consultation, the NRA issued the formal order setting the SAF-T requirements.
Large enterprises will begin applying the standard from January 2026, with a phased roll-out to other businesses in subsequent years..
Switzerland Digitizes VAT Import Tax Deferral Reporting
Starting June 16, 2025, taxable businesses utilizing the “transfer procedure” in Switzerland must declare import VAT electronically via the e-Portal. The previous option to file using paper forms has been eliminated.
New 5% VAT rate for art, antiques and collectibles (Effective July 1, 2025)
Effective 1 July 2025, Italy has implemented a new reduced VAT rate of 5% on the importation and sale of art, antiques, and collectibles. This marks a significant expansion from the previous 10% rate, which applied only to sales by authors or their heirs.
The new rate now covers both imports and domestic transactions, including intra-community purchases, broadening eligibility.
However, it cannot be applied in conjunction with the special margin scheme used by resellers. Legal provisions have been updated to define the scope of eligible items and to reflect this broader application under the revised VAT framework.
New VAT framework under Proclamation 1341/2024 and Regulation 570/2025
Ethiopia enacted Proclamation No. 1341/2024, which expands VAT to include digital services, e‑commerce, and utilities, raises the registration threshold from 500,000 to 2 million Birr, and requires the use of electronic fiscal devices for invoicing. The accompanying Regulation No. 570/2025, issued by the Council of Ministers, provides implementation details.
Proposed VAT reforms announced in 2025 Mid-Year Budget (July 24, 2025)
During the 2025 Mid‑Year Fiscal Policy Review, the Finance Minister announced plans to overhaul Ghana’s VAT framework. Key proposals include the abolition of the VAT Flat Rate Scheme and certain levies (COVID‑19 Health Levy, GETFund, NHIL), raising the VAT registration threshold to exempt small businesses, and deploying electronic fiscal devices to improve compliance. These reforms are currently undergoing stakeholder consultations through September, with a VAT Amendment Bill expected by October and implementation anticipated in 2026.
Poland KSeF Mandate Signed by President on August 27 2025 (Effective Feb 2026)
On July 25, 2025, the Polish Sejm (lower house of Parliament) passed legislation introducing mandatory structured electronic invoicing via the Krajowy System e-Faktur (KSeF).
The Polish Senate reviewed the bill on July 30, proposing minor editorial amendments, including the formal confirmation of the rollout timeline and a reduction in the standard VAT refund period from 60 to 40 days for compliant taxpayers using KSeF.
On 27 August 2025, the President of Poland signed into law amendments to the VAT Act and the 2023 KSeF Act (Act of 5 August 2025). The legislation confirms the planned rollout of mandatory structured e-invoicing via the KSeF platform from 1 February 2026, with phased introduction through 2026.
Transitional measures (through 2026) include continued use of fiscal cash registers, no penalties for noncompliance, and no requirement to include KSeF numbers in bank transfers.
Mandate Timeline:
|
Taxpayer Category |
Effective Date |
|---|---|
|
Large taxpayers (2024 sales > PLN 200 million incl. VAT) |
February 1, 2026 |
|
All other VAT-registered entrepreneurs (active and exempt) |
April 1, 2026 |
|
Micro-entrepreneurs (monthly turnover ≤ PLN 10,000) |
January 1, 2027 |
MyInvois platform : TIN API Enhancement and New Currency Exchange Rate Validation Rule
The Search Taxpayer’s TIN API has been enhanced with an optional parameter, fileType, allowing search results to be filtered by taxpayer entity type: 1 (Individual) or 2 (Non-individual).
Additionally, effective 1 September 2025 in the Production environment (9 August 2025 in Sandbox), the MyInvois platform will enforce a new mandatory validation for invoices issued in currencies other than Malaysian Ringgit (MYR). Where InvoiceCurrencyCode is not MYR, the CurrencyExchangeRate element must be included in the submission payload. Omission will result in invoice rejection.
The platform will also introduce strict format validation for the Foreign Currency Exchange Rate field to ensure accurate cross-currency calculations and compliance.
E-invoicing technical specification and compliance testing updates (August 2025)
The Croatian Tax Administration has published updated technical specifications and procedures for Fiscalization 2.0, scheduled to take effect on 1 January 2026. The changes cover eInvoice fiscalization processes, metadata and address resolution services (MPS/AMS), and adjustments to the compliance testing framework. From 1 September 2025, intermediaries and service providers must complete mandatory testing through the FINA compliance portal to validate schema handling, metadata integration, and secure communication before the go-live date. Technical documentation and sample files have been published on the official portal.
Slovak Ministry of Finance publishes draft law on B2B e-invoicing effective 2027
The Slovak Ministry of Finance has proposed amendments to the VAT Act (No. 222/2004 Coll.) introducing mandatory structured e-invoicing for all domestic B2B VAT transactions from 1 January 2027.
Invoices must comply with EN 16931 and be delivered via certified services, which will validate content, authenticate parties, and fulfil reporting obligations. Where certified delivery is not used, manual reporting by both issuer and recipient will be required. Real-time reporting must occur at issuance or within five days.
From 1 July 2030, the obligation will extend to intra-EU B2B transactions, abolishing the VAT Control Statement and EC Sales List. A new group VAT registration regime will take effect from 1 January 2026. Public consultation runs until 19 August 2025.
ZATCA releases SDK version 3.4.4 for e-invoicing developers
The Zakat, Tax and Customs Authority (ZATCA) has released Software Development Kit (SDK) version 3.4.4 , available through its official developer portal.
The version adds validations for identifiers used in Other Seller ID (BT-29) and Other Buyer ID (BT-46).
For schemeID “CRN” (Commercial Registration Number), the value must be exactly 10 digits and numeric. Non-compliance will trigger a warning BR-KSA-F-08.
For schemeID “700” (Unified National Number), the value must be exactly 10 digits, numeric, and begin with 7. Non-compliance will trigger a warning BR-KSA-F-09.
Developers must ensure their systems are aligned with the latest SDK to maintain compliance with ZATCA’s production and sandbox environments
Brazil introduces new validation rules for NF-e and NFC-e (NT 2019.001 v1.70, August 2025)
The tax authority (SEFAZ/ENCAT) has released Nota Técnica 2019.001 version 1.70, dated 18 August 2025.
The update introduces functional and structural adjustments to NF-e and NFC-e systems, including revisions to validation rules, corrections to existing rule descriptions, and the introduction of new requirements such as updated fiscal benefit codes and sequential item numbering. Implementation timelines may vary by state tax administrations.
The US government has increased the IEEPA tariffs for Canadian imports from 25% to 35% effective from 1st August 2025, under the International Emergency Economic Powers Act (IEEPA).
The US government has imposed country wise reciprocal tariffs on sixty-nine countries. These high duty rates came into effect from 7th August 2025.
The Canadian customs department had imposed a surtax of 25% on import of melted steel and smelted Aluminium products coming from China. This surtax is effective from 31st July 2025.
The United Kingdom has published revisions to HS codes for edible fruit, nuts, peel of citrus fruit or melons and organic chemicals. These came into force on 6th August 2025.
The European Union has published revisions to the customs tariff schedule starting 1st August 2025. The changes include adding and deleting Harmonized System (HS) codes across multiple. Also, published updates to import duties (MFN and Preferential) under the European customs tariff framework.
Switzerland Customs makes bi-monthly changes to import duties for animal feed, oilseeds and cereal products which comes into effect on 1st August 2025.
Norwegian customs department has revised preferential duty for edible vegetables, certain roots, tubers, residues from the food industries and prepared animal fodder, which came into effect from 1st August 2025.
Israel's customs department has published adjustments to MFN and Preferential tariff from 4th August 2025 for vehicles other than railway or tramway rolling stock and electronic components.
Eurasian Economic Union has made import duty rate changes for products covering oil seeds, oleaginous fruits, grains, industrial or medicinal plants, straw, and fodder. These rate changes came into force from 12th of August 2025.
New Zealand customs department has released its regular update, which came into effect from 1st August 2025, modifying import duties for animal products, mineral products, machinery, electronics, and miscellaneous manufactured articles.
In force from 13th August 2025, South Korea customs department has amended Preferential rate and MFN rates for wood and products, and Machinery and Mechanical appliances products.
From 1st August 2025, South African Customs Union has revised its import duty rates for sugar and sugar confectionery.
Malaysia revised its customs website on 13th August 2025 for Preferential rate and MFN rates changes affecting Dairy and products, and Vegetables.
Mauritius customs department has published revised MFN tariff which covers vehicles other than railway or tramway rolling stock, and parts and accessories. These revisions came into effect from 24th July 2025.
Liechtenstein has revised import duty change for edible fruit, nuts and peel of citrus fruit or melons, which came into effect from 1st August 2025.
Barbados customs department has published tariff revisions impacting duty structures and Harmonized System (HS) code changes, which are applicable from 6th August 2025.
Argentina customs department has published import duty and Harmonized System (HS) code changes. These changes came into effect from 1st of August 2025 impacting chemical products, plastics articles, and manufactured articles.
Pakistan Custom published tariff changes from 6th August 2025. These changes included deletion and addition of HS Codes along with duty rate changes affecting Paper and products, and Plastics and articles.
