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Russia: Moscow Tax Offices Adopt Special Schedule for Taxpayers

Russia /

On 2 October 2026, the Federal Tax Service of Russia for Moscow announced that tax inspections in the city will transition to a special operating schedule effective immediately. The change is part of the FTS’s broader digitalization strategy aimed at reducing in-person visits and promoting electronic services. Under the new schedule, taxpayer reception windows will

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Ukraine: Ukraine Tax Authority: Accessing Historical Income Data Since 1998

Ukraine /

On 2 October 2026, the State Tax Service (STS) issued Clarification Letter No. 1892/IV/99-26-15-02 addressing taxpayer requests for historical income verification. The letter establishes a unified procedure for accessing income records from 1 January 1998 onward, critical for pension calculations, tax residency disputes, and statutory limitation defenses. Data sources include the Unified State Register of

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Greece: Greece: Penalty for Obtaining & Using Fake Tax Identification Numbers

Greece /

On 2 October 2026, the Directorate of Tax Offences (ΔΕΦΑ) announced a new penalty framework targeting the acquisition, possession, and use of fictitious tax identification numbers (ΑΦΜ). The measure addresses a growing trend of identity fraud in VAT refund claims and fictitious invoicing. Penalties range from €5,000 to €50,000 per false number, with criminal referral

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Italy: Italy TFM Advance for Directors: Civil Law Rules and Tax Treatment

Italy /

As of 2 October 2026, a detailed analysis clarifies the civil and tax treatment of advances on the End-of-Mandate Indemnity (TFM – Trattamento di Fine Mandato) for company directors (amministratori). Unlike the Employee Severance Pay (TFR), which is subject to strict statutory constraints (art. 2120 Civil Code) prohibiting advances during employment, the TFM for directors

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Latvia: Latvia Tax News September 2026: Key Updates for Businesses

Latvia /

Published on 2 October 2026, the “Tax News. September 2026” newsletter from Sorainen provides a curated digest of the most significant tax developments in Latvia during September 2026. Authored by a team of six tax specialists, the bulletin covers recent legislative amendments, State Revenue Service (VID) guidance, court rulings, and upcoming compliance deadlines relevant for

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Luxembourg: PwC Luxembourg Releases Tax Barometer for Asset Managers

Luxembourg /

On 2 October 2026, PwC Luxembourg published its latest Tax Barometer for Asset Managers, a dedicated survey and analysis tool designed to help management companies (ManCos) assess the maturity and effectiveness of their tax functions. The publication arrives at a critical juncture as Luxembourg’s asset management sector faces intensifying regulatory scrutiny, including the implementation of

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Poland: Poland Quarterly Reporting: When to Recognize Legal Dispute Reserves

Poland /

As of 2 October 2026, guidance clarifies the conditions for recognizing a provision for a pending lawsuit in quarterly financial reports under IAS 37 and the Accounting Act. A provision is required when: (1) a present obligation exists from a past event (lawsuit filed), (2) outflow of resources is probable (>50% likelihood), and (3) the

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Russia: Russia Launches Promo Page for 2025 Tax Notifications

Russia /

On 2 October 2026, the Federal Tax Service of Russia launched a dedicated promotional page (promo.nalog.gov.ru/2025-notifications) to help individual taxpayers understand the tax notifications for the 2025 tax year, which are being distributed in autumn 2026. The page provides interactive guides on property taxes (land, transport, and individual property tax), personal income tax on income

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Ukraine: Ukraine FOP Tax: Income Recognition Date for Internet Sales Clarified

Ukraine /

The State Tax Service released Clarification No. 1895/IV/99-26-15-03 on 2 October 2026, definitively ruling on the moment of income recognition for Individual Entrepreneurs (FOPs) on the simplified tax system (Groups I-III) conducting internet sales. Per the guidance, income arises on the date of funds receipt to the FOP’s bank account or payment processor wallet (e.g.,

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Greece: Greece: Appeal Deadline Starts Upon DED Decision Notification – Procedural Alert

Greece /

On 2 October 2026, a procedural circular clarified that the 30‑day deadline for filing an administrative appeal (προσφυγή) against a Dispute Resolution Directorate (ΔΕΔ) decision begins upon formal notification of the ΔΠΡΑΘ (Decision on the Initiation of the Appeal Period) by the competent tax office. The ruling resolves conflicting interpretations and emphasizes the taxpayer’s duty

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