Europe

Austria: Austria BFG Rules Gambling Machines Not Skill Games for VAT

On 1 October 2026, the Austrian Federal Finance Court (Bundesfinanzgericht, BFG) published a significant ruling (case reference: 3a7bdf77-9050-410a-b32a-bf9d3b19dd70) addressing the VAT classification of electronic gambling machines. The dispute arose from a tax audit where the tax authority (Finanzamt) had classified the appellant’s gaming terminals as “skill games” (Geschicklichkeitsspiele) subject to a different VAT regime, potentially

Austria: Austria BFG Rules Gambling Machines Not Skill Games for VAT Read More »

France: France Extends €100 Fuel Aid for High-Mileage Workers

On 1 October 2026, the French tax authority confirmed the extension of the €100 “Grand Rouleur” fuel aid for high-mileage commuters throughout the remainder of 2026. This measure, initially introduced in early 2026 to counteract soaring fuel prices, is now prolonged under Article 12 of the 2026 Amending Finance Law. The aid targets employees and

France: France Extends €100 Fuel Aid for High-Mileage Workers Read More »

North Macedonia: North Macedonia Marks 20 Years of Large Taxpayer Office, Tax Modernization

On 1 October 2026, North Macedonia’s Ministry of Finance commemorated the 20th anniversary of the Directorate for Large Taxpayers, a specialized unit within the Public Revenue Office responsible for administering the country’s most significant corporate taxpayers. The event underscored the government’s commitment to modernizing the tax administration through digital transformation, streamlined procedures, and enhanced taxpayer

North Macedonia: North Macedonia Marks 20 Years of Large Taxpayer Office, Tax Modernization Read More »

Portugal: Portugal Launches Portugal Sempre Seguro 2026 Customs Operation

On 1 October 2026, the Portuguese Tax and Customs Authority (AT), together with the GNR, the Public Security Police (PSP), and the Foreigners and Borders Service (SEF), published a joint communique announcing the launch of Operation Portugal Sempre Seguro 2026. This nationwide customs and border security operation, running throughout the fourth quarter of 2026, aims

Portugal: Portugal Launches Portugal Sempre Seguro 2026 Customs Operation Read More »

Romania: Romania Launches ATOM Operation Targeting Second-Hand Car Tax Fraud

On 1 October 2026, Romania’s National Agency for Fiscal Administration (ANAF) announced the launch of Operation ATOM (Analysis and Traceability of Operations with Machines), a nationwide enforcement action targeting economic operators engaged in the commercialization and intermediation of second-hand vehicles. The General Directorate for Anti-Fraud (DGAF) is spearheading the initiative, which covers 35 entities holding

Romania: Romania Launches ATOM Operation Targeting Second-Hand Car Tax Fraud Read More »

Russia: Russia FTS Presents Digital Tax Administration Model to Barbados

On 1 October 2026, the Federal Tax Service (FTS) of Russia presented its advanced digital solutions and service-oriented tax administration model to a delegation from Barbados during an international forum hosted in Moscow. The presentation highlighted Russia’s progress in developing a fully digital tax ecosystem, including real-time data exchange, automated compliance monitoring, and taxpayer-centric service

Russia: Russia FTS Presents Digital Tax Administration Model to Barbados Read More »

Sweden: Sweden Tax Agency Boosts Online Security for Taxpayers

Effective 1 October 2026, Skatteverket announced a comprehensive upgrade to the security infrastructure supporting its digital tax services, reinforcing the integrity of online tax filing, payments, and communications. The enhancements follow a joint government directive requiring all public agencies to meet elevated cybersecurity standards by year-end. The measures directly impact over 7 million digital users

Sweden: Sweden Tax Agency Boosts Online Security for Taxpayers Read More »

Switzerland: Switzerland Publishes Draft VAT Practical Guidelines for Consultation

On 1 October 2026, the Main Division for Value Added Tax (Hauptabteilung MWST) of the Federal Tax Administration (ESTV) published two draft practical guidelines (Praxisfestlegungen) for public consultation, marking a significant step in the ongoing modernisation of Swiss VAT administrative practice. The consultation period runs until 2 November 2026, during which interested parties—including businesses, tax

Switzerland: Switzerland Publishes Draft VAT Practical Guidelines for Consultation Read More »

Faroe Islands: Faroe Islands Merges Payroll Administration into Tax Authority

On 1 October 2026, the Faroese Ministry of Finance (Fíggjarmálaráðið) announced a significant restructuring of public payroll administration. Finance Minister Aksel V. Johannesen has decided to merge the payroll division within the Ministry of Finance (lønardeildin í Fíggjarmálaráðnum) with the payroll division at the Customs and Tax Authority (Gjaldstovan) into a single unified division effective

Faroe Islands: Faroe Islands Merges Payroll Administration into Tax Authority Read More »