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Ireland：Ireland Updates FATCA Implementation Guidance Notes

Ireland /

On 9 October 2026, Revenue published eBrief No. 147/26, updating the Guidance Notes on the Implementation of the Foreign Account Tax Compliance Act (FATCA) in Ireland. The update reflects changes to the Ireland-US Intergovernmental Agreement (IGA) and OECD Common Reporting Standard (CRS) developments. It provides detailed instructions for Irish financial institutions on due diligence, reporting,

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Italy: Cross-Border Tax Loopholes Partially Closed by Corrective Decree

Italy /

The Daily Report of 12 October 2026 highlights a corrective decree addressing cross-border tax avoidance structures. While the decree closes several loopholes used by companies shifting profits abroad, certain fictions remain, particularly regarding substance requirements and transfer pricing adjustments. The analysis covers the interplay with OECD BEPS Pillar Two and domestic anti-abuse rules. Key Takeaways

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Poland: Poland Tax: Costliest Entrepreneur Mistakes in Cross-Border Transactions

Poland /

On 9 October 2026, an analysis was published highlighting the most costly tax mistakes made by Polish entrepreneurs in cross-border and domestic transactions. Common errors include failing to withhold tax on services purchased from foreign contractors, improper distribution of profits to partners without observing tax rules, and incorrect timing of asset sale recognition. These mistakes

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Ukraine：Ukraine Fuel Stations: Settlement Document Issuance Rules Clarified

Ukraine /

On 9 October 2026, the STS published clarifications regarding the issuance of settlement documents (fiscal receipts and tax invoices) during transactions at automated filling stations (AFS) and traditional fuel stations. The guidance addresses the mandatory use of registrar of settlement operations (RRO) software, the timing of fiscal receipt generation for prepayments and post-payments, and the

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Spain: Spain Dismantles Carousel VAT Fraud Ring Defrauding €70 Million from Treasury

Spain /

On 9 October 2026, the Spanish Tax Agency (AEAT) announced the dismantling of a criminal organization responsible for a massive carousel VAT fraud scheme that defrauded the Spanish Treasury of approximately €70 million. The operation, codenamed “Operación Greta,” involved coordinated raids across several Spanish provinces and the arrest of key members of the network. Carousel

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Spain: Spain Labor Inspectorate Expands Data Sharing with Tax Agency on Self-Employed

Spain /

Effective 9 October 2026, the Spanish Labor Inspectorate (Inspección de Trabajo) and the Tax Agency (AEAT) have renewed and expanded their collaboration agreement, significantly broadening the scope of automatic data exchange concerning self-employed workers and businesses. The updated protocol now includes detailed information on new registrations (altas) in the Special Regime for Self-Employed Workers (RETA),

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Greenland: Greenland Tax Authority Announces Suila-Tapit Refund Payment Date

Greenland /

On 9 October 2026, the Greenland Tax Authority (Skattestyrelsen) announced the next scheduled payment date for the Suila-Tapit tax refund program. The refund payment is set for Friday, 16 October 2026. Suila-Tapit represents a critical tax refund mechanism for Greenland taxpayers, providing annual reconciliations of preliminary tax payments against final tax liabilities. This announcement follows

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Ireland：Ireland Releases Tobacco Products Tax eBrief

Ireland /

On 9 October 2026, Irish Revenue issued eBrief No. 146/26 concerning Tobacco Products Tax. The brief provides updated guidance on the calculation, payment, and reporting of excise duty on tobacco products, including cigarettes, fine-cut tobacco, and cigars. It references the Finance Act provisions and EU Directive 2011/64/EU on excise duty on tobacco products. Key Takeaways

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Spain: Spain Self-Employed Can Still Defer Second Income Tax Payment Before November

Spain /

As of 9 October 2026, the Tax Agency (AEAT) reminds self-employed taxpayers that they remain eligible to request the deferral (aplazamiento) or fractionation (fraccionamiento) of the second installment of the 2025 Personal Income Tax (IRPF) return, due in November. The Agency recommends submitting the request before 26 October 2026 to ensure the direct debit is

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Faroe Islands: Faroe Islands Sets Social Wage Index at 3.86% for Tax Year 2026

Faroe Islands /

On 9 October 2026, the Faroese Ministry of Finance (Fíggjarmálaráðið) officially announced that the social wage index (felags lønarkarmur) for the 2026 tax year has been fixed at 3.86%. This index, negotiated within the general labor market framework, serves as the primary statutory benchmark for adjusting personal income tax brackets, social security contribution ceilings, and

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