Europe

Cyprus: PwC Cyprus Appoints Hadjiconstantinou to Tax & Legal Leadership

On 30 September 2026, PwC Cyprus announced the appointment of Panayiotis Hadjiconstantinou to its Tax & Legal Services leadership team. Hadjiconstantinou rejoins the firm after serving as International Tax & Policy Partner at another Big Four firm in the Middle East, having previously worked with PwC in both the United Kingdom and Cyprus. This strategic

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Denmark: Denmark Tax Authority Reveals Social Dumping in Viborg Region

On 30 September 2026, Skattestyrelsen published findings from a targeted control action in Viborg, where 5 out of 8 inspected companies exhibited signs of social dumping. The inspections focused on foreign service providers operating in construction, cleaning, and transport sectors. Identified issues include failure to register for VAT, underreporting of employee income, and non-compliance with

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United Kingdom: EU Customs Reform & Gaming Duty: Indirect Tax Weekly 30 Sep 2026

The 30 September 2026 edition of KPMG’s Indirect Tax Weekly Talking Points covers three significant developments. First, progress on EU Customs Reform, which aims to modernize customs processes and introduce a centralized EU Customs Authority. Second, a First-tier Tribunal victory for the taxpayer in Jumpman Gaming Ltd v HMRC, where the tribunal ruled on the

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Greece:Extended Deadlines for Phase 2 E-Invoicing and Digital Movement Documents

On 30 September 2026, the Ministry of Finance and AADE announced a four-month extension for the second wave of mandatory e-invoicing (Phase 2) and the rollout of digital movement documents (ψηφιακά παραστατικά διακίνησης). The new deadlines, set by Ministerial Decision 12345/2026, move the Phase 2 compliance date from 1 October 2026 to 1 February 2027

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Malta: Malta MTCA 2025 Report: Tax Compliance & Property Impact

The Malta Tax and Customs Administration (MTCA) released its 2025 Annual Report on 30 September 2026, documenting progress under its three-year strategic plan “Delivering Transformation.” The report emphasizes a shift toward voluntary tax compliance through enhanced taxpayer engagement, improved digital services, and streamlined administrative processes. It provides a detailed analysis of collection and compliance activities,

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Kosovo:Kosovo ATK Targets Businesses Meeting VAT Registration Threshold

In a media communication released on 30 September 2026, the Tax Administration of Kosovo announced it has identified a category of taxpayers who, based on submitted tax declarations for fiscal periods 2024 and 2025, show reasonable indications of having met the legal threshold for mandatory registration under the Value Added Tax (VAT) regime. The ATK’s

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Spain: Spain Releases 2026 Local Tax Rates, Indices and Coefficients

On 30 September 2026, the Spanish Ministry of Finance (Hacienda) published the official 2026 edition of “Local Taxation: Tax Rates, Indices and Coefficients” through its telematic services portal. This annual publication provides the authoritative reference for municipal tax rates (Impuesto sobre Bienes Inmuebles, Impuesto de Actividades Económicas, Impuesto sobre Vehículos de Tracción Mecánica) and the

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Faroe Islands: Faroe Islands 2027 Budget Targets Youth, Seniors, Drug Prevention

On 30 September 2026, the Faroese Government unveiled its fiscal law proposal for 2027 (fíggjarlógaruppskotið fyri 2027), outlining a comprehensive policy package aimed at improving welfare conditions across generational and social dimensions. Finance Minister Aksel V. Johannesen presented the proposal, which prioritizes three strategic pillars: strengthening educational environments for young people, expanding labor market participation

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Moldova: Moldova Tax Gateway: Fiscal Policy Priorities Unveiled

On 30 September 2026, Moldova’s State Secretary at the Ministry of Finance, Corina Alexa, presented the government’s fiscal and customs policy priorities during the Moldova Tax Gateway event, a practical guide for international investors organized by the Ministry. The presentation outlined the strategic direction for tax administration modernization, alignment with European Union acquis, and measures

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Poland: Poland PIT: Employee Referral Bonus Classified as Other Income

On 30 September 2026, the Director of the National Revenue Information (KIS) confirmed that bonuses paid to employees for successful referral of job candidates constitute income from other sources (Article 10(1)(9) of the PIT Act), not employment income. This classification affects the timing of taxation, social security contribution liability, and the method of withholding. The

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