Europe

Hungary: Online Retailer Fined HUF 90M for Dual Invoicing VAT Fraud

On 5 October 2026, NAV revealed a significant VAT fraud case involving an online retailer of mobile phones and accessories. The company operated two invoicing systems: one for bank-transfer sales reported correctly to the NAV online invoicing system and VAT returns, and a separate hidden system for cash-on-delivery transactions omitted from both. The fraud was

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Latvia: Lidl Latvia Pays €305M in Taxes Over Five-Year Investment Period

Latvian tax authorities have received a significant boost from foreign retail investment, as German discount supermarket chain Lidl disclosed that its Latvian operations have remitted more than €305 million in taxes since entering the market five years ago. The announcement, made on 5 October 2026, coincides with the retailer’s fifth anniversary in the country and

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Poland: EY Report: KSeF First Half-Year Review – Key Findings and Challenges

As of 5 October 2026, EY Poland released its mid-year assessment of the National E-Invoicing System (KSeF), which became mandatory for all VAT taxpayers on 1 July 2024. The report, led by Tomasz Dziadura, draws on extensive client engagement data to evaluate system stability, integration challenges, and the evolving compliance burden. After 15 months of

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Serbia: Serbia IFRS for SMEs Transition: Prior Year Column & Leasing

As of 5 October 2026, the Ministry of Finance, in coordination with the Serbian Accounting Standards Board, issued application guidance for micro and small enterprises (MSP) transitioning to IFRS for SMEs (MSFI za MSP) effective for financial years beginning on or after 1 January 2026. The guidance focuses on two pervasive implementation challenges: (1) population

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Greece: Greece Tax Commentary: Quantum Digitization Impact Analyzed

On 5 October 2026, the Greek tax portal Taxheaven published its weekly commentary titled “Monday’s Commentary – Quantum Digitization,” examining the implications of quantum computing and advanced digitalization for tax administration and compliance. The article explores how emerging technologies could reshape tax audits, data analytics, and taxpayer interactions with the Independent Authority for Public Revenue

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Netherlands: Advance Notice of Supreme Court Rulings 9 October 2026

On 5 October 2026, the Dutch Supreme Court (Hoge Raad) issued its customary advance notice of judgments scheduled for delivery on 9 October 2026. The docket includes rulings under Article 80a of the General Tax Act (Algemene wet inzake rijksbelastingen) concerning the correction of assessments based on new facts, and Article 81 regarding the revision

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Estonia: Italian Drivers Exploit Polish Plates to Evade Car Tax and Insurance

An investigative report from October 2026 reveals that an estimated 40,000–60,000 Italian motorists have registered vehicles in Poland through shell companies to avoid Italy’s annual circulation tax (bollo auto) and higher insurance premiums. The scheme exploits EU freedom of establishment rules: an Italian resident incorporates a Polish LLC (sp. z o.o.) for €1,200, registers the

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Malta: Malta Budget 2027: Pre-Budget Consultation Document Released

On 5 October 2026, the Malta Ministry for Finance published the Pre-Budget Consultation Document for the 2027 fiscal year, initiating the formal stakeholder engagement process ahead of the Budget presentation scheduled for 26 October 2026. This consultation document serves as a critical policy signaling tool, outlining the government’s preliminary fiscal priorities, potential tax measures, and

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Netherlands: Dutch Tax Authority Opens Registration for 2026 Intermediary Days

On 5 October 2026, the Dutch Tax and Customs Administration (Belastingdienst) opened registration for the annual Intermediairdagen (Intermediary Days) 2026, scheduled to run from 3 November to 1 December 2026 across eight locations nationwide. These events represent the primary engagement platform between the tax authority and the professional tax intermediary community — including tax advisors,

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Greece: Greece: School Bus Fuel & Driver Costs Deductible as Business Expenses

On 5 October 2026, a new tax ruling clarified that fuel and driver salary costs for school buses operated by private educational institutions qualify as productive business expenses under Article 22 of Law 4172/2013 (Income Tax Code). The decision confirms deductibility even when the transport service is not invoiced separately but is included in tuition

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