Nomadic Tax Institute
Publicly sourced cross-border tax developments. Dates, status and scope are shown separately so they can be read in context.
2638 updates
Status requires verification
从2026年9月1日起，对某些电池产品按2%征消费税；2027年起某类电池税率上调至4%；特定先进电池技术在2026年9月1日至2028年12月31日间免税；产品需符合国家标准并取得CMA检测资质。影响制造商、进口商、产业链上下游税负与合规流程。
Editorial impact label: Medium
Status requires verification
With assessment year 2026, Malaysia is expanding the use of MITRS (Malaysian Income Tax Reporting System) under Section 82B to require certain entities including tax-trusts, real estate trusts, cooperatives, trust bodies and REITs to file specified documents electronically via MITRS within 30 days after their Form BN tax return deadline.
Editorial impact label: Medium
Status requires verification
Via Instrução Normativa RFB nº 2.341, de 31 de agosto de 2026, Receita Federal updates criteria and procedures for tax incentives and benefits for legal entities: creates adaptation period (Sept-Dec 2026), extends regularization deadlines, strengthens processes (e.g. Cadin, FGTS, DTE compliance), clarifies recourse mechanisms, with full enforcement from January 1, 2027.
Editorial impact label: High
Status requires verification
国家税务总局于2026年7月发布通知，自2026年9月1日起，提升离境退税业务智能化和便利化，实现申请单及销售发票电子信息在线流转，支持“即买即退”异地通办和网上商店退税试点，优化退税流程，加强风险防控。
Editorial impact label: Medium
Status requires verification
Malaysia’s Lembaga Hasil Dalam Negeri (HASiL) has extended the Malaysian Income Tax Reporting System (MITRS) so that from assessment year 2026, categories including unit trusts/real estate trusts (TC), cooperatives (CS), trust bodies (TA) and real property trusts (TR) must submit prescribed documents electronically via MITRS within 30 days after filing their tax returns, not just companies and LLPs. Non-compliance risks include penalties or delayed processing of tax affairs.
Editorial impact label: High
Status requires verification
New policy clarifies that foreign individuals receiving dividends or other distribution (股息红利) from foreign-invested enterprises are taxed at 20% under ‘interest, dividends & bonuses’ category. Requires withholding by enterprise by the 15th of the following month, or alternative filing by foreign individual by June 30 of next year. Effective 1 September 2026. Replaces the older provision in 财税〔1994〕20号.
Editorial impact label: High
Status requires verification
Clarifies VAT treatment of ‘non-taxable transactions’ under the VAT Law and its implementing regulations. Specifies which scenarios allow or disallow deduction of input VAT—such as insurance compensation, donations, free services, sales of receivables, public subsidies, dividends/interest on equity, etc. Takes effect 1 September 2026. It impacts VAT deductions and compliance for businesses with mixed-use, donations, or financial/investment income.
Editorial impact label: High
Proposed
정부는 내항선사와 3년 이상 장기계약을 맺은 우수 화주에 대해 지출한 운송비용의 1％를 법인세 또는 소득세에서 공제해 주는 제도를 새로 도입하기로 함. 이 제도는 2026년 세제개편안에 포함되며, 인증제도 정비 후 시행 예정.
Editorial impact label: Medium
Status requires verification
Starting September 1, 2026, Ukraine will officially adopt the national cryptographic “Kupina” standard for all newly issued qualified electronic signatures, enhancing cybersecurity. Existing certificates remain valid until their expiry; systems remain interoperable during transition. Key for businesses relying on digital signatures for documents, contracts and tax filings. Source: State Tax Service of Ukraine.
Editorial impact label: Medium
Status requires verification
Introduces a minimum excise price of AED 1 per milliliter for e-liquids and similar products, effective 1 September 2026; seeks to standardize excise tax on tobacco and vaping products and tighten compliance for the excise system.
Editorial impact label: Medium
Status requires verification
Revises consumption tax regime for battery products; from September 1, 2026 charges 2% on specified battery types (mercury-free primary, NiMH, Li, Li-ion, vanadium flow), rising to 4% from September 1, 2027; solar cells phased similarly; other new battery-type categories exempt until December 31, 2028 if meeting national standards with certified testing.
Editorial impact label: Medium
Status requires verification
Clarifies what transactions qualify as ‘non-taxable’ under VAT law implementation rules, explicitly enabling input VAT deductions for items such as insurance payments, donations, government subsidies not tied to revenue; defines treatment of asset reorganization and ticket revenues; takes effect September 1, 2026.
Editorial impact label: High
Status requires verification
The European Commission has issued guidance (24 August 2026) clarifying roles, responsibilities and procedures for verifiers and National Accreditation Bodies under the CBAM regime. From 1 September 2026, verifiers accredited by NABs may access the CBAM Registry, and beginning January 2027 they can issue verified emissions reports. These changes are critical for entities relying on “actual” emission data rather than default values under CBAM.
Editorial impact label: High
Status requires verification
明确电池消费税征收管理细节：自2026年9月1日起销售电池产品须使用商品税收分类编码中“电池”类开票；购买或进口已缴消费税电池产品用于连续生产应税电池产品的，可扣除已缴税额；建立电池税款抵扣台账；检测报告与产品明细清单要求；本公告自2026年9月1日起施行。
Editorial impact label: High
Status requires verification
从2026年9月1日起，对无汞原电池、镍氢电池、锂电池、锂离子蓄电池、全钒液流电池按2％税率征收消费税；2027年9月1日起这些电池产品税率提高至4％。2027年4月1日起光伏电池按2％征税，2028年4月1日起提高至4％。钠离子电池、固态电池、燃料电池及部分新型光伏电池（如钙钛矿、砷化镓）在2026年9月1日至2028年12月31日期间免征消费税。政策同时要求产品标准检测报告、符合国家标准、正确开具“电池”编码发票、建立抵扣台账，并严格按照新的申报表附表操作。
Editorial impact label: High
Status requires verification
A partir da Resolução CGSN nº 186/2026, empresas que desejam ingressar no Simples Nacional para o ano-calendário de 2027 devem efetuar a opção entre 1º e 30 de setembro de 2026. Essa regra substitui a opção que antes ocorria em janeiro. Também permite que empresas optantes escolham recolher a CBS e o IBS pelo regime regular (fora do Simples) dentro desse mesmo período para efeitos do primeiro semestre de 2027. A mudança busca adequar o regime à Reforma Tributária do Consumo, garantindo previsibilidade e organizando o fluxo tributário para as micro e pequenas empresas.
Editorial impact label: High
Status requires verification
С 1 сентября 2026 года в Азербайджане компании-нерезиденты, предоставляющие цифровые услуги и имеющие годовой доход более 10 000 долларов США с пользователей в Азербайджане, обязаны пройти регистрацию для целей НДС, самостоятельно начислять, декларировать и уплачивать налог вместо удержания банками.
Editorial impact label: High
Status requires verification
С 1 сентября 2026 года налоговые агенты и ИП в России получают право представлять **одно уведомление** о суммах НДФЛ и страховых взносов за весь текущий год, с разбивкой по периодам каждого месяца (с 1 по 22-е и с 23-го по конец каждого месяца), вместо нескольких ежемесячных уведомлений, при условии стабильности начислений.
Editorial impact label: Medium
Status requires verification
This policy adjusts the **urban land use tax** preferential treatments for energy and resource industry enterprises. From September 1, 2026 to August 31, 2027, lands previously enjoying reduced land use tax will be taxed at **half the normal rate**. From September 1, 2027 onward, those lands will be taxed fully at standard rates. Also, specific categories of facility land (e.g. fire prevention, pipelines, etc.) remain **exempt** permanently and must satisfy usage documentation for claiming exemptions.
Editorial impact label: Medium
Status requires verification
This policy updates China’s **battery consumption tax** rules effective from September 1, 2026. Key changes include reducing rates, offering exemptions for new battery technologies, enforcing product standards for eligibility, and restricting tax credits to production or import of qualified battery products. The reform will affect producers, importers, and users in the battery and clean energy sectors.
Editorial impact label: High