Europe

United Kingdom: EY UK Pre-Budget Fiscal Outlook: Autumn 2026 Tax Analysis

On 6 October 2026, EY published its comprehensive UK Pre-Budget Fiscal Outlook report ahead of the Autumn Budget 2026, providing a detailed analysis of the United Kingdom’s fiscal headroom, public finance trajectories, and anticipated tax policy directions. The report examines the Office for Budget Responsibility’s (OBR) latest economic and fiscal forecasts, assessing the Chancellor’s room

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Spain: Spain: Meal and Transport Vouchers May Trigger VAT Invoicing for Self-Employed

On 6 October 2026, tax specialists highlighted that providing meal vouchers (tickets restaurant) or transport passes to employees can create a VAT invoicing obligation for the self-employed employer if the benefit is considered a supply of goods or services for consideration. The VAT treatment depends on whether the voucher is a’single-purpose voucher’ (subject to VAT

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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

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Poland: Poland Farmers Support Sobriety Law but Oppose Excise Hike as Harmful

On 6 October 2026, representatives of the OPZZ Farmers and Agricultural Organizations held a conference expressing support for amendments to the Sobriety Education Act but strongly opposing a proposed excise duty increase on alcohol. They argued that higher excise taxes in current economic conditions fail to achieve public health objectives and instead reduce budget revenues

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Ireland:Ireland Budget 2027: Finance Minister Announces Tax Measures

On 6 October 2026, the Irish Minister for Finance published the Budget 2027 Taxation Measures, detailing a comprehensive package of tax reforms designed to support economic growth, enhance fairness, and align with international obligations including OECD Pillar Two. The measures cover personal income tax adjustments, corporate tax incentives, VAT modifications, and environmental levies, and will

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Italy: EU Cross-Border E-Commerce: New Customs Duty Rules for Low-Value Goods

As of 6 October 2026, PwC Italy’s tax specialists Lorenzo Ontano, Matteo Zovi, and Federica Stranieri outline the latest regulatory shifts affecting distance sales of low-value goods imported from non-EU countries into the European Union. The analysis addresses the convergence of three distinct regulatory regimes: the EU VAT e-commerce package (effective July 2021), the customs

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Slovenia: Slovenia Updates CO2 Emission Levy Calculation for Fuel Combustion

On 6 October 2026, FURS published a revised version of the detailed explanatory note for the Environmental Levy on Air Pollution from Carbon Dioxide Emissions (Okoljska dajatev za onesnaževanje zraka z emisijo ogljikovega dioksida). The update introduces a new Chapter 3.1.2 “Osnova za obračun okoljske dajatve od 28. 7. 2026 do 15. 12. 2026” and

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Sweden: Sweden Links Tonnage Tax to EU State Aid Compliance

On 6 October 2026, the Swedish Government submitted a proposition (Prop. 2026/27:3) to amend the Tonnage Tax Act (lagen om tonnageskatt) by introducing special provisions that disqualify companies from the tonnage tax regime if they become subject to a recovery order following a European Commission decision declaring state aid illegal and incompatible with the internal

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Poland: Poland Plans Further Tax Ordinance Amendments Targeting Verification Activities

On 6 October 2026, the Polish government’s legislative work program published assumptions for another amendment to the Tax Ordinance Act, focusing on verification activities (czynności sprawdzające) used by tax offices to check taxpayer compliance. The proposed changes aim to curb the expanding use of these activities, which currently lack strict procedural safeguards. Key elements include

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