Europe

Norway: Norway Publishes Final E-Invoicing Formats and Exemptions

On 30 September 2026, the Norwegian Tax Administration (Skatteetaten) published the final technical specifications, exemption criteria, and phased effective dates for the mandatory e-invoicing and digital bookkeeping regime. This release completes the regulatory framework established under the Bookkeeping Regulation (Bokføringsforskriften) and the E-Invoicing Regulation (E-fakturaforskriften), aligning Norway with the EU Directive 2014/55/EU on electronic invoicing

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Hungary: Hungary NAV Summer Inspections Uncover 21% Non-Compliance Rate

On 30 September 2026, the National Tax and Customs Administration (NAV) published its summary of the 2026 summer inspection campaign conducted primarily around Lake Balaton. Over the course of the season, NAV officers carried out more than 2,300 targeted checks on businesses operating in the tourism and hospitality sectors. The results show that 21% of

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Bulgaria: Bulgaria Amends Excise Duties and Tax Warehouses Act

On 30 September 2026, the Bulgarian National Assembly published the Law Amending the Excise Duties and Tax Warehouses Act in the State Gazette (Issue 90, extraordinary edition). This legislative update introduces critical modifications to the regulatory framework governing excise taxation on alcohol, tobacco, energy products, and other excisable goods, as well as the operational rules

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Portugal: Portugal Updates Petroleum Tax Rates Again in Late September

Ordinance No. 320-D/2026/1, published on 30 September 2026 (referenced as Portaria n.º 320-D/2026/1, de 31/07 in the source but context indicates late September 2026 publication), revises the unit tax rates for the Tax on Petroleum and Energy Products (ISP) effective from 1 October 2026. This adjustment reflects the monthly review mechanism under Article 92 of

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Bulgaria: Bulgaria Updates Employer Social Security Reporting Rules

On 30 September 2026, the Ministry of Finance published an ordinance amending Ordinance No. N-13 of 2019, which governs the content, deadlines, manner, and procedure for submission and storage of data by employers, insurers for insured persons, and self-insured individuals. Published in State Gazette Issue 90 (extraordinary), this regulatory update modernizes the monthly social security

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Denmark: Denmark Tax Authority Uncovers Social Dumping in Central Zealand

On 30 September 2026, the Danish Tax Authority (Skattestyrelsen) announced the results of a nationwide control action targeting social dumping in Central Zealand. Inspections at 13 businesses revealed violations at 11 companies, including non-payment of taxes and VAT. The Authority will conduct follow-up audits to determine the exact amounts owed. This operation is part of

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Spain: Spain Personal Income Tax Filers Municipal Statistics 2024 Published

On 30 September 2026, the Spanish Tax Agency released the ‘Statistics of Personal Income Tax Declarants by Municipality’ for fiscal year 2024. This granular dataset breaks down IRPF (Impuesto sobre la Renta de las Personas Físicas) filers at the municipal level, revealing the number of taxpayers, declared income brackets, applied deductions (e.g., for housing, disability,

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Ireland: Ireland Tax Weekly Roundup: Five Key Updates for 2 October 2026

On 30 September 2026, Chartered Accountants Ireland published its weekly tax roundup highlighting the five most critical developments for Irish tax professionals. This edition covers new VAT guidance on waste disposal services, updated Revenue guidance on vocational training schemes, the archival of member-owned clubs guidance, a Parliamentary Budget Office paper on labour income taxation, and

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Czech Republic: Czech Finance Administration Clarifies Election Commission Pay Reporting

On 30 September 2026, the Czech Financial Administration reiterated its administrative practice for the 2026 election year concerning the taxation and reporting of remuneration paid to members of district election commissions (okrskové volební komise) under the Unified Monthly Employer Reporting (JMHZ) regime. With municipal and regional elections approaching, the authority confirmed that fees paid to

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Bulgaria: NRA Warns of Enhanced Checks on Turkish Firms for Corruption Risks

On 30 September 2026, the Bulgarian National Revenue Agency (NRA) issued a warning about enhanced scrutiny of Turkish companies operating in Bulgaria due to identified corruption risks. The announcement signals a tightening of tax compliance enforcement targeting foreign-owned entities, particularly those from jurisdictions with elevated corruption perceptions. The NRA indicated that the checks will focus

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