Europe

Germany: Cash Register Law 2 and Income Tax Reform 2027: DStV President Lobbying

Throughout September 2026, DStV President StB Torsten Lüth conducted a series of high-level meetings with finance policy spokespersons of the governing coalition parties in the German Bundestag following the summer recess. The discussions centered on two flagship legislative projects: the Second Cash Register Law (Kassengesetz 2) and the Income Tax Reform 2027. President Lüth presented

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Czech Republic: Czech EET 2.0 Launch: January 2027 Trial Month Confirmed, Not Postponement

The Czech Ministry of Finance confirmed on 2 October 2026 that the launch of EET 2.0 (Electronic Sales Reporting) will proceed in January 2027, with the first month designated as a ‘trial period’ rather than a postponement. During January, taxpayers must transmit sales data in real time, but administrative penalties for technical failures will be

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Spain: Spain Tax Agency Awards Civic Tax Education Competition Winners

On 2 October 2026, the Spanish Tax Agency held the awards ceremony for the 2025–2026 National School Competition on Tax and Civic Education. This annual initiative, part of the Agency’s Civic and Tax Education Programme, aims to foster tax awareness and citizenship values among primary and secondary students. The competition featured three categories: Writing, Drawing,

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Poland: Poland Tax Office Simplifies Refunds Under 10k PLN Threshold

Effective 1 October 2026, amendments to the Tax Ordinance Act introduce a PLN 10,000 threshold that simplifies procedures for correcting tax returns and recovering overpayments. Under the new rules, if a taxpayer identifies an overpayment not exceeding PLN 10,000, they need only file a corrected declaration (e.g., VAT-7K, PIT-36) without submitting a separate overpayment determination

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Greece: Greece: VAT Input Deduction Denied – myDATA Posting Insufficient Without Physical Docs

On 2 October 2026, the Dispute Resolution Directorate (ΔΕΔ) upheld the denial of a €665,688.99 input VAT deduction because the taxpayer failed to produce original purchase invoices and transport documents during an audit, despite having posted the invoices in myDATA. The decision clarifies that electronic registration in myDATA is a reporting obligation, not a substitute

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Ukraine:STS Launches Dedicated Hotline for War-Affected Business Tax Consultations

On 2 October 2026, the State Tax Service Contact Center launched a dedicated telephone line (0-800-501-007, extension 5) staffed by senior tax consultants to assist businesses affected by military operations. The hotline operates Monday–Friday, 9:00–18:00, and provides guidance on tax relief measures under the Law on Ensuring Economic Functioning in Martial Law (No. 2120-IX), including:

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Poland: Poland Halts PIT-11 Delivery Changes for 2026 Tax Year

On 2 October 2026, the Ministry of Finance confirmed it has suspended legislative work on changes to the delivery method of PIT-11 and other tax information forms. The proposed reforms, which would have mandated electronic delivery via the e-Doręczenia platform, will not apply to the 2026 personal income tax settlement (filed in 2027). The Ministry

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Greece: Greece Launches ‘e‑honey’ Digital Platform for Beekeepers – Obligations & Penalties

On 2 October 2026, the Ministry of Rural Development and Food, in cooperation with AADE, launched the “e‑honey” digital platform. The platform requires all beekeepers (professional and amateur) to register their apiaries, record honey production, and issue electronic movement documents for honey and bee products. The measure aims to combat adulteration, ensure traceability, and simplify

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Italy: Italy Tax Credits for Labor Costs in Public Tenders: State Council Rulings

On 2 October 2026, the Italian Council of State (Consiglio di Stato) issued two significant rulings addressing whether tax credits (crediti d’imposta) can be considered as reducing the labor cost component in public procurement tenders. The issue arises because Italian public contracts law requires bidders to demonstrate that their offered labor costs are not abnormally

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Poland: Poland 2026 Inventory Preparation Guidelines for Calendar-Year Firms

Starting 1 October 2026, entities with a calendar fiscal year may commence their annual inventory count. The article outlines critical preparatory steps: defining the inventory commission, assigning responsibilities, preparing count sheets, and setting deadlines for documentation submission to accounting offices. Proper planning ensures compliance with the Accounting Act (Article 27) and avoids discrepancies that could

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