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Europe

North Macedonia: North Macedonia Budget Revision Cuts Diesel Excise and VAT

North Macedonia /

On 5 October 2026, the Government of North Macedonia unveiled plans for a comprehensive budget revision to address a widening fiscal deficit estimated at 7-8 billion denars (approximately €113-129 million). The shortfall stems primarily from two tax policy decisions: a reduction in excise duties on diesel fuel and a lowered value-added tax (VAT) rate on

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Malta: Malta VAT Transitory Measures for Supply Reclassification

Malta /

The Malta Tax and Customs Administration (MTCA) released comprehensive guidelines on 5 October 2026 detailing the transitory measures applicable when a legislative change alters the VAT classification of specific supplies from taxable to exempt. This guidance addresses the complex VAT implications during the transition period, ensuring legal certainty for businesses that supply goods or services

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Spain: Spain Finance Minister Presents 2027 Fiscal Roadmap and Tax Reforms

Spain /

On 5 October 2026, Finance Minister Arcadi Espana outlined the government’s fiscal strategy for the 2027 Budget during a parliamentary hearing reported by Diego S. Adelantado. The roadmap prioritizes deficit reduction to below 3% of GDP by 2027, in line with EU fiscal rules, while protecting social spending and green investments. Key tax proposals include

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Greece: Greece: Foreign Tax Resident Not Taxed on Foreign Salaries Without Formal Residency Shift

Greece /

On 5 October 2026, a significant decision established that a tax resident of a foreign country who has not formally transferred their tax residency to the Greek Non‑Resident Tax Office (DOU Katoikon Exoterikou) is not subject to Greek income tax on foreign‑sourced salaries, provided they can documentarily prove their foreign residency. The ruling emphasizes substance‑over‑form

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Slovakia: Slovakia Tax Administration: eKasa Controls Boost Revenues by €170M

Slovakia /

As of 5 October 2026, the Financial Administration of Slovakia reported significant results from intensified controls of the electronic cash register system (eKasa) during the first eight months of 2026. The administration conducted over 18,000 inspections, a 38% year-on-year increase, targeting high-risk sectors. These efforts led to a recorded revenue increase of more than €170

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United Kingdom: HMRC Urges Sole Traders & Landlords Over £30k to Act Now

United Kingdom /

On 5 October 2026, HM Revenue & Customs (HMRC) issued a targeted press release urging sole traders and landlords with annual business or property income exceeding £30,000 to immediately prepare for Making Tax Digital for Income Tax (MTD for ITSA). This mandate, effective from April 2026, requires affected taxpayers to maintain digital records and submit

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Russia: IPB Congress Analyzes Tax Implications of Non-Standard Business Cases

Russia /

During the in-person segment of the IPB Russia International Congress “Professional Accounting and Reporting Week — 2026” on 5 October 2026, Polina Kolmakova, Director of the Legal Consulting Center at ELKOD LLC and member of the Federal Chamber of Tax Consultants, presented a session on non-standard business situations viewed through the lens of tax consequences.

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Ireland: Ireland Budget 2027: Tax Certainty Measures to Strengthen Investment Appeal

Ireland /

On 5 October 2026, coinciding with the Irish Budget 2027 announcement, EY Ireland released a detailed assessment of how the Budget’s tax measures can strengthen Ireland’s international investment appeal. The analysis focuses on four pillars: infrastructure investment, energy security, talent availability, and tax certainty. With the implementation of OECD Pillar Two (global minimum 15% tax)

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Poland: Polish Tax Authority Treats Firms Leniently, Higher CIT Safe

Poland /

As of 5 October 2026, a detailed analysis reveals that the Polish tax administration (KAS) is applying a surprisingly lenient stance toward corporate taxpayers despite the recent increase in the Corporate Income Tax (CIT) rate from 19% to 21% for large enterprises. The report highlights that audit activities have focused on education and voluntary compliance

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Russia: MinFin Amends PBU 18/02 for Deferred Tax Recalculation at New Rates

Russia /

The Russian Ministry of Finance issued Order No. 121n on 20 August 2026, amending Accounting Standard PBU 18/02 “Accounting for Corporate Income Tax Calculations.” The core change clarifies which financial statement line items are affected by differences arising from the remeasurement of deferred tax assets and liabilities when the corporate profit tax rate changes. The

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