Europe

Cyprus:Cyprus Tax Department Escalates Enforcement on Receipt Violations

On 4 October 2026, the Cyprus Tax Department announced it has issued second and final notices to a number of businesses that failed to comply with mandatory receipt issuance and electronic payment acceptance requirements. Under the amended tax legislation, the Department now has the authority to order the temporary closure of non-compliant premises for up

Cyprus:Cyprus Tax Department Escalates Enforcement on Receipt Violations Read More »

Albania: Albania VAT Law 92/2014: Current Text, Amendments & Compliance Guide

On October 4, 2026, the Albanian Ministry of Finance and Economy released the officially consolidated version of Law No. 92/2014 “On Value Added Tax” incorporating all amendments enacted through September 2026. This comprehensive update serves as the single authoritative reference for VAT compliance in Albania, replacing the fragmented series of amending acts that created interpretation

Albania: Albania VAT Law 92/2014: Current Text, Amendments & Compliance Guide Read More »

Slovenia: Slovenia Approves Two-Year State Budget with Tax Measures

On 4 October 2026, the Slovenian Government formally approved the state budgets for fiscal years 2025 and 2026, marking a significant milestone in the country’s fiscal planning. The budget package, prepared by the Ministry of Finance, incorporates a series of tax policy measures aimed at enhancing competitiveness, supporting green transition, and aligning with OECD Pillar

Slovenia: Slovenia Approves Two-Year State Budget with Tax Measures Read More »

Russia: Russia FTS: Tax Deferral Rights Amid Drone Attack Emergencies

On 3 October 2026, the Federal Tax Service of Russia (FTS) issued a formal reminder regarding the statutory right of taxpayers to request deferral or installment plans for tax payments under Article 64 of the Russian Tax Code. This guidance specifically addresses enterprises affected by the emergency situation (ЧС) arising from drone attacks, which have

Russia: Russia FTS: Tax Deferral Rights Amid Drone Attack Emergencies Read More »

Italy: Italy Regional Local Tax Penalties Reformed by Legislative Decree 147/2026

Published on 3 October 2026, Legislative Decree 147/2026 implements a comprehensive reform of administrative penalties for regional and local taxes (IMU, TARI, regional surtax on IRPEF, etc.). The decree aligns the sanctioning regime for these taxes with the general principles of the Tax Penalty Statute (Legislative Decree 472/1997), ensuring consistency, proportionality, and taxpayer rights. A

Italy: Italy Regional Local Tax Penalties Reformed by Legislative Decree 147/2026 Read More »

Iceland:Hafnarfjordur Municipal Fees Capped at 2.5% for 2027 Budget

On 3 October 2026, the Hafnarfjörður municipal council executive committee announced a cap on general fee increases at 2.5% for the 2027 fiscal year. This decision sets a binding benchmark for the municipality’s ongoing budget preparations, signaling a commitment to fiscal restraint amid persistent inflationary pressures in Iceland. The cap applies to general municipal fees,

Iceland:Hafnarfjordur Municipal Fees Capped at 2.5% for 2027 Budget Read More »

Estonia: Chancellor Challenges Three More Municipal Infrastructure Fees in Court

On 3 October 2026, Chancellor of Justice Ülle Madise filed applications with the Supreme Court (Riigikohus) to declare infrastructure fees (taristutasu) in Loksa City, Jõelähtme Parish, and Viimsi Parish null and void. The fees, ranging from €0.50 to €2.00 per square meter of taxable land annually, were adopted under the Local Taxes Act (RT I

Estonia: Chancellor Challenges Three More Municipal Infrastructure Fees in Court Read More »

Slovakia: Slovakia QR Payments Surpass €20M Milestone in Five Months

On 3 October 2026, the Financial Administration announced that the state-operated QR payment system, launched on 1 May 2026, has exceeded 500,000 transactions with a total value surpassing €20 million. The rapid adoption by both consumers and businesses signals strong confidence in the platform’s simplicity and security, effectively dispelling initial myths about its usability and

Slovakia: Slovakia QR Payments Surpass €20M Milestone in Five Months Read More »

Estonia: Estonia Raises Diesel and Gasoline Excise Despite EU Peers Cutting Rates

The Estonian Government confirmed on 3 October 2026 that excise duties on diesel and gasoline will increase on 1 May 2027 under the Fuel Excise Act amendment (RT I, 15.03.2026, 3). Diesel excise rises from €0.493 to €0.542 per litre (+10%), gasoline from €0.623 to €0.685 per litre (+10%). The move contrasts with Germany’s extension

Estonia: Estonia Raises Diesel and Gasoline Excise Despite EU Peers Cutting Rates Read More »

Poland: Cost of Tax Collection Revealed by Head of Tax Administration

On 3 October 2026, the Head of the National Revenue Administration (KAS) published the annual cost-of-collection ratio, revealing that the Polish state spends approximately 0.85% of total tax revenue on administration and enforcement activities. This marks a historic low, down from 1.2% five years ago, attributed to digitalization, e-invoicing (KSeF), and automated risk analysis. The

Poland: Cost of Tax Collection Revealed by Head of Tax Administration Read More »