Europe

Greece:AADE Releases Answers to 70 Questions on 2026 EAE Tax Declaration

On 7 October 2026, the Independent Authority for Public Revenue (AADE) published a detailed guidance document addressing 70 frequently asked questions regarding the 2026 EAE (Annual Income Tax) declaration. This release aims to clarify ambiguities in the new tax legislation introduced under Law 5132/2024 and provide taxpayers and tax professionals with authoritative interpretations on income

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Italy: SRL Taxes Paid by Shareholder: F24 Takeover, Seized Account

When an SRL’s bank account is seized, a shareholder may pay the company’s taxes using the F24 form with code “80” (accollo). This does not release the company from its tax debt but ensures timely payment to avoid interest and penalties. The procedure requires electronic transmission and specific documentation. Published 8 October 2026. Key Takeaways

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Poland: Poland Phishing Alert: Fake e-Tax Office and Finance Ministry Emails

On 7 October 2026, the Polish Ministry of Finance and the National Revenue Administration issued a public warning regarding a phishing campaign distributing fraudulent emails that impersonate official communications from the eUrząd Skarbowy (e-Tax Office) and the Ministry of Finance. These emails attempt to steal login credentials, personal data, or financial information by directing recipients

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Portugal: Portugal Adopts New EU Customs Code Effective October 2026

On 7 October 2026, the Portuguese Tax and Customs Authority (Autoridade Tributária e Aduaneira) issued Circular Letter No. 16131/2026 announcing the entry into force and application of the New EU Customs Code (Union Customs Code reform). This legislative update implements Regulation (EU) 2024/2679 amending Regulation (EU) No 952/2013, which modernizes customs processes, enhances digitalization, and

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Portugal:Portugal Merges Lisbon Tax Offices 7 into 2

On 7 October 2026, Despacho n.º 12134/2026 determined the merger of the Finance Service of Lisbon 7 into the Finance Service of Lisbon 2, as part of the ongoing reorganization of the Tax Authority’s territorial network. The merger aims to improve service efficiency and resource allocation. Key Takeaways Service Continuity: Taxpayers previously served by Lisbon

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Slovenia: Slovenia Upgrades SI BREXIT Customs System to Version 7.7.1

On 7 October 2026, the Financial Administration of the Republic of Slovenia (FURS) announced the deployment of version 7.7.1 of the SI BREXIT production system. This system supports customs procedures for trade between Slovenia and the United Kingdom under the EU-UK Trade and Cooperation Agreement (TCA). The update includes technical improvements to the electronic data

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Ukraine: Ukraine Single Tax: Sole Proprietors Must File Annual Return Even With Zero Income

As of 7 October 2026, the State Tax Service of Ukraine (STS) has clarified that individual entrepreneurs (FOPs) operating under the simplified single tax regime are obligated to submit an annual tax declaration even if they generated zero income during the reporting year. This requirement stems from the Tax Code provisions on mandatory reporting for

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Bosnia and Herzegovina: Bosnia Customs Seizes Large Textile Haul in Tuzla Operation

On 7 October 2026, the Indirect Taxation Authority (UIO) reported a successful enforcement action, Operation “TEX”, conducted by the Regional Center Tuzla. Officers discovered and seized a large quantity of textile goods suspected of being imported without proper customs declaration, undervalued, or violating intellectual property rights. The operation involved coordinated inspections at warehouses and retail

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Spain: Spain Enacts Housing Tax Measures via Royal Decree-Law 29/2026

On 7 October 2026, the Spanish Official State Gazette (BOE) published Royal Decree-Law 29/2026, dated 6 October 2026, which adopts urgent measures to protect the social function of housing and expand the supply of affordable housing. The decree forms part of the government’s ongoing strategy to address housing affordability through fiscal and tax incentives. While

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Greece: Greece Supreme Court: No Refund of Tax Assessments After Audit Start

The Council of State (ΣτΕ) ruling 74809/2026 (decision 1585/2025, published 7 October 2026) upholds the constitutionality of Article 47(2) of the Tax Procedure Code (Law 4174/2013), which bars refunds of tax assessments issued based on voluntary amended returns filed after the commencement of a tax audit. The case involved a taxpayer who submitted a voluntary

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