Europe

Ireland: Weekly Miscellaneous Tax Updates for 28 September 2026

On 28 September 2026, Chartered Accountants Ireland compiled a miscellaneous tax update covering a range of domestic and international developments. Highlights include the OECD’s release of the latest BEPS 2.0 implementation statistics, the European Commission’s proposed directive on faster dispute resolution for transfer pricing cases, and the UK’s consultation on modernizing the R&D tax credit

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Lithuania: Lithuania VMI Issues Guidance on Tax Admin Act Articles 13, 401, 68

On 28 September 2026, the State Tax Inspectorate (VMI) issued an informational notice supplementing the consolidated explanations (comments) on Articles 13, 401, and 68 of the Law on Tax Administration (MAĮ). Acting under Article 12 of the MAĮ, the VMI clarified procedural aspects of tax audits, taxpayer appeal rights, and the statute of limitations for

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United Kingdom: UK Payrolling Benefits Service Availability Guidance Updated

On 28 September 2026, HMRC published updated service availability and issues guidance for the Payrolling Benefits and Expenses online service. This service enables employers to report and pay tax on employee benefits and expenses in real time through payroll, removing the need for end-of-year P11D forms for registered benefits. The guidance provides real-time system status,

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Ireland: UK HMRC Self-Assessment Registration Deadline Final Reminder

As of 28 September 2026, HMRC has issued a final reminder that the deadline for new Self-Assessment registrations for the 2025/26 tax year is 5 October 2026. Individuals who have newly become liable to tax (e.g., through self-employment, property income, or capital gains exceeding the annual exempt amount) must register online via the Government Gateway

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Ireland:Ireland Customs Preferential Origin Guidance Updated

On 28 September 2026, Revenue issued eBrief No. 141/26 updating guidance on Preferential Origin for customs purposes. The brief covers the rules of origin under EU trade agreements (e.g., CETA, EU-Japan EPA) and the requirements for claiming preferential tariff rates, including origin declarations, supplier declarations, and proof of origin. Key Takeaways Origin Documentation: Importers must

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Netherlands: NOB Responds to Dutch Tax Plan 2027 Legislative Package

On 28 September 2026, the Nederlandse Orde van Belastingadviseurs (NOB) published its formal response to the Dutch government’s Tax Plan 2027 legislative package. The response analyzes the suite of bills presented on Budget Day, covering corporate income tax, wage tax, VAT, and international tax measures. Notably, the NOB identifies several critical omissions, including the lack

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Serbia: Serbia Adopts New Business Activity Classification Regulation

On 28 September 2026, the Serbian Government adopted a new Regulation on the Classification of Activities (“Uredba o klasifikaciji delatnosti”), replacing the previous 2010 version. This regulation aligns Serbia’s National Classification of Activities (NKD) with the European Union’s NACE Rev. 2.1 standards, ensuring harmonization with EU statistical and regulatory frameworks. The new classification introduces updated

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Russia: Russia Updates KKT Risk Indicators for Cash Register Compliance

On 28 September 2026, the Russian Ministry of Finance published Order No. 142n approving an updated set of risk indicators for monitoring the proper application of control-cash register technology (KKT) under Federal Law No. 54-FZ. The revised indicator catalogue, effective from 1 November 2026, expands the Federal Tax Service’s (FNS) automated analytical toolkit used to

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Slovenia:Income Tax Donation Allocation Payment Set for September 30

On 28 September 2026, the Financial Administration confirmed that the annual allocation of the 0.5% personal income tax designation for charitable donations will be disbursed on 30 September 2026. This mechanism, governed by Article 92 of the Personal Income Tax Act (ZDoh-2), allows taxpayers to direct 0.5% of their settled income tax to eligible non-governmental

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Belarus: Polish Carrier Fined for Hiding Auto Parts to Evade Duties

On 28 September 2026, the Brest Regional Customs Administration announced the detection of a deliberate customs duty evasion scheme involving a Polish road carrier attempting to import a consignment of automotive spare parts into the territory of the Eurasian Economic Union (EAEU) via the Belarus-Poland border crossing point. The carrier concealed undeclared auto parts —

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