Europe

Ukraine:Excise Stamp Applications Now Accepted Throughout Entire Month

Effective 7 October 2026, the State Tax Service implemented a regulatory amendment allowing taxpayers to submit applications for excise tax stamps (marks) on any business day throughout the calendar month. Previously, applications were accepted only during the first 15 days of each month, creating bottlenecks for producers and importers of excisable goods such as alcohol,

Ukraine:Excise Stamp Applications Now Accepted Throughout Entire Month Read More »

Cyprus: Cyprus Seeks EU Excise Duty Derogation on Heating Oil

During the 7 October 2026 Eurogroup and ECOFIN meetings in Luxembourg, Cyprus Finance Minister Makis Keravnos formally requested a derogation from the EU Energy Taxation Directive’s minimum excise duty rates for heating oil. The request aims to mitigate the disproportionate impact of rising energy costs on Cypriot households and small businesses, which rely heavily on

Cyprus: Cyprus Seeks EU Excise Duty Derogation on Heating Oil Read More »

Ireland:Ireland Clarifies VAT on End-of-Lease Transactions

On 7 October 2026, Revenue issued eBrief No. 144/26 addressing the VAT treatment of end-of-lease transactions. The guidance explains the VAT implications when a lessee acquires an asset at the end of a finance lease or operating lease, including the treatment of residual value payments, secondary rental periods, and sale-and-leaseback arrangements. Key Takeaways Taxable Supply

Ireland:Ireland Clarifies VAT on End-of-Lease Transactions Read More »

Russia: IPB Russia Holds Practical Seminar on 2025-2026 Tax Law Amendments

From 28 September to 2 October 2026, IPB Russia organized a practical seminar in St. Petersburg titled “Analysis of Tax Legislation Changes 2025-2026. Features of Payroll Settlements in 2026.” The multi-day event provided in-depth coverage of recent amendments to the Tax Code, including adjustments to profit tax, VAT, personal income tax, and social contribution calculations.

Russia: IPB Russia Holds Practical Seminar on 2025-2026 Tax Law Amendments Read More »

Albania: Albania Tax Deadlines: October 31 Obligation Changes & Threshold Updates

On October 6, 2026, the Albanian General Directorate of Taxes (GDT) published critical guidance regarding the October 31, 2026 compliance deadline that marks the termination of two significant tax obligations and the adjustment of key monetary thresholds affecting businesses across Albania. This announcement, issued under the authority of Law No. 29/2023 on Income Tax and

Albania: Albania Tax Deadlines: October 31 Obligation Changes & Threshold Updates Read More »

Spain: Spain Opens CESEL 2025 Local Service Cost Reporting Portal

On 6 October 2026, the Ministry of Finance opened the CESEL 2025 application (Coste Efectivo de los Servicios de las Entidades Locales) for the submission of effective service cost data for the 2025 fiscal year. This annual reporting obligation requires all local entities (municipalities, provincial councils, island councils, etc.) to detail the actual costs of

Spain: Spain Opens CESEL 2025 Local Service Cost Reporting Portal Read More »

Spain: Spain Delays VeriFactu Software Mandate by One Year to 2028

On 6 October 2026, the Tax Agency (AEAT) announced a one-year postponement of the VeriFactu regulatory requirement, shifting the mandatory adaptation date for billing software from 2027 to 1 January 2028. This concession aligns the VeriFactu technical entry into force with the general electronic invoicing obligation under the “Crea y Crece” Law, ensuring a single

Spain: Spain Delays VeriFactu Software Mandate by One Year to 2028 Read More »

Russia: FTS Details Certificate Requirements for 10% VAT on Children’s Goods

On 6 October 2026, the Federal Tax Service (FTS) of Russia clarified the documentation required to apply the reduced 10% VAT rate to children’s goods. Taxpayers must now hold either a certificate of conformity or a declaration of conformity registered in the official database maintained by Rosakkreditatsiya (the Federal Accreditation Service). The register of issued

Russia: FTS Details Certificate Requirements for 10% VAT on Children’s Goods Read More »

Ukraine:Local Budgets Collect UAH 421B in Tax Revenue for First Nine Months

On 6 October 2026, the State Tax Service published preliminary data showing that local budgets across Ukraine received UAH 421 billion in tax and fee revenues during the first nine months of 2026, a 9.7% increase compared to the same period in 2025. The primary contributors were personal income tax (PIT) allocated to local budgets

Ukraine:Local Budgets Collect UAH 421B in Tax Revenue for First Nine Months Read More »

Spain: Spain VAT Alert: Meal and Transport Vouchers to Employees May Trigger Invoicing

As of 6 October 2026, the Directorate General of Taxes (DGT) has clarified that providing meal vouchers, transport cards, or similar flexible remuneration benefits to employees may constitute a taxable supply of goods or services for VAT purposes, obliging the self-employed employer to issue a corresponding invoice. The VAT treatment depends critically on the contractual

Spain: Spain VAT Alert: Meal and Transport Vouchers to Employees May Trigger Invoicing Read More »