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Serbia: Serbia Tax Police Report: Enforcement Actions Summary Late September 2026

Serbia /

On 30 September 2026, the Tax Administration’s Tax Police Sector released a periodic report summarizing enforcement activities conducted in late September. The report details field audits, criminal investigations, and collaborative operations with the Public Prosecutor’s Office targeting VAT fraud, excise evasion, and undeclared employment. The Sector highlighted increased use of data analytics and cross-referencing with

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Sweden: EU ECOFIN Council Agenda Highlights Tax Policy Priorities

Sweden /

On 30 September 2026, the Swedish Ministry of Finance published a commented agenda for the upcoming Economic and Financial Affairs Council (ECOFIN) meeting scheduled for 9 October 2026. The agenda covers critical EU tax policy files, including the progress on the Business in Europe: Framework for Income Taxation (BEFIT) directive, the debate on a European

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Slovenia: Timely Interim Declaration Prevents Higher Income Tax Surcharges

Slovenia /

As of 30 September 2026, the Financial Administration (FURS) reminded taxpayers receiving income from foreign payers not registered as tax withholding agents in Slovenia of their obligation to submit an interim declaration for advance income tax payments. Under Article 86 of the Personal Income Tax Act (ZDoh-2), individuals earning income from abroad—such as remote workers,

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Spain: Spain Publishes Q2 2026 Local Corporations Budget Execution Data

Spain /

On 30 September 2026, the Ministry of Finance released the quarterly budget execution report for local corporations corresponding to the second quarter of 2026. This report, published on the Budgetary Information portal, details revenue collection, expenditure commitments, and cash basis operations for municipalities, provincial councils, and island councils. The data supports fiscal transparency and compliance

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Moldova: Moldova Aligns Tax Recovery Rules with EU Cross-Border Standards

Moldova /

On 30 September 2026, the Government of Moldova approved a draft law on mutual assistance in the recovery of tax claims, transposes Council Directive 2010/24/EU concerning mutual assistance for the recovery of claims relating to taxes, duties, and other measures. The legislation establishes a legal framework for cooperation between Moldova’s State Tax Service and tax

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Poland: Poland CIT: Perpetual Usufruct Fees Not Direct Development Cost

Poland /

On 30 September 2026, the Supreme Administrative Court (NSA) ruled that perpetual usufruct fees paid by a property developer for land under construction are not direct costs of generating revenue from apartment sales. The developer had argued the fees were directly linked to the specific projects. The NSA upheld the tax authority’s position that such

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Spain: Spain Releases Advance 2026 Budget Data for Local Entities

Spain /

On 30 September 2026, the General Secretariat for Regional and Local Financing published the advance budget data for local entities for the 2026 fiscal year via the CONPREL application. This preliminary dataset aggregates the initial budget forecasts submitted by municipalities and provincial councils, including projected revenues from local taxes, state transfers, and European funds, as

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Poland: Poland Tax Procedure Simplifications Effective October 2026

Poland /

Effective 1 October 2026, amendments to the Tax Ordinance Act simplify several tax administration procedures. Key changes include: (1) automatic overpayment refund upon filing a corrected return if the overpayment does not exceed PLN 10,000, eliminating the need for a separate refund request; (2) simplified correction procedure when the tax difference is within PLN 10,000;

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Russia: Russia MinFin Proposes Tax Code Changes in Budget Package

Russia /

On 30 September 2026, the Ministry of Finance of Russia (MinFin) submitted a package of amendments to the Tax Code as part of the federal budget bill for 2027–2029. The proposed changes aim to enhance budget revenue stability amid ongoing geopolitical and economic pressures. Key measures include: (1) increasing the statutory corporate profit tax rate

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Ukraine: Ukraine Excise Tax: Accounting for Electronic Alcohol Gift Certificates

Ukraine /

Published 30 September 2026, this analytical article addresses the excise tax and VAT accounting treatment of electronic gift certificates for alcoholic beverages under the Law “On Amendments to the Tax Code Regarding Electronic Gift Certificates” (effective 2025). The guidance covers the moment of excise duty liability, VAT point of taxation, and required documentation for both

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