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Ireland: Institute Urges Phased Customs Intermediary Registration for Northern Ireland

Ireland /

On 28 September 2026, Chartered Accountants Ireland submitted a formal representation to HM Treasury and the European Commission advocating for a phased and proportionate customs intermediary registration regime that reflects Northern Ireland’s unique constitutional and trade position under the Windsor Framework. The Institute argues that a one-size-fits-all EU or UK registration model would impose disproportionate

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Netherlands: NOB Responds to EU AML Consultation on Non-Financial Sector Risk Profiling

Netherlands /

On 28 September 2026, the Nederlandse Orde van Belastingadviseurs (NOB) submitted its formal response to the European Commission’s public consultation on draft Regulatory Technical Standards (RTS) concerning the methodology for assessing and classifying the inherent and residual risk profile of obliged entities in the non-financial sector under Article 40(2) of Directive (EU) 2024/1640 (the Sixth

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Serbia: Serbia: Missing Driver Name on Delivery Notes Challenges VAT Deduction

Serbia /

The Serbian Tax Administration has issued an official opinion (Sluzbeno misljenje) clarifying that the absence of a driver’s name on delivery notes (otpremnica) constitutes a formal defect that may justify the denial of input VAT deduction (odbitak prethodnog poreza). This interpretation, published on 28 September 2026, stems from Article 38 of the VAT Law and

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Ukraine: Ukraine Weekly Tax Digest: Top 25 Updates for Accountants

Ukraine /

As of 28 September 2026, the Liga:Zakon portal published its weekly ‘Top 25 News for Accountants’ digest, consolidating the most critical regulatory shifts affecting Ukrainian taxpayers. This edition captures amendments to the Tax Code introduced by Laws No. 4015-IX and No. 4016-IX, effective 1 October 2026, which modify VAT registration thresholds, adjust the military levy

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Denmark: Denmark Plans Mellemskat Cut for High Earners from 2027

Denmark /

On 28 September 2026, The Local Denmark reported that the Danish government intends to reduce the mellemskat – the intermediate top tax bracket applied to high earners – with effect from 1 January 2027. The proposal, which remains subject to parliamentary approval, would lower the marginal tax rate for individuals earning above the current threshold,

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Ireland: EU Parliament to Debate Fair Taxation in Developing Countries

Ireland /

On 28 September 2026, the European Parliament’s Committee on Development (DEVE) announced a plenary debate scheduled for October 2026 on fair taxation in developing countries. The debate will focus on the EU’s external tax policy coherence, the impact of European multinational profit shifting on developing economies’ tax bases, and the role of EU tax havens

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Serbia: Serbia VAT Reporting: Recording Differences in SAF-T for Advances

Serbia /

The Ministry of Finance, in coordination with the Tax Administration, released detailed technical guidance on 28 September 2026 regarding the proper recording of VAT discrepancies between final invoices and advance payments in the SAF-T (Standard Audit File for Tax) dataset, specifically when the VAT from the advance invoice was not previously claimed as input tax.

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Serbia: Serbia Payroll: Calculation of Retroactive Pay on Enhanced Bases

Serbia /

The Ministry of Labour, Employment, Veteran and Social Affairs issued an official interpretation on 28 September 2026 addressing the calculation of increased wages for past work (uvećana zarada za minuli rad) when the employee’s base salary has already been increased due to other statutory supplements (e.g., night shift, hazardous conditions, or seniority bonuses). The question

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Estonia: Government Approves 2027 State Budget with €21.3 Billion Expenditure

Estonia /

The Estonian Cabinet formally approved the 2027 State Budget Bill and the 2027–2030 Fiscal Strategy on 28 September 2026, setting the stage for parliamentary deliberations. The approved budget envisions total expenditure of €21.3 billion, revenue of €19.4 billion, and a deficit of 4.0% of GDP, consistent with the Medium‑Term Budgetary Objective under the EU Fiscal

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Serbia: Serbia Tax: Internal VAT vs Withholding Tax for Non-Residents

Serbia /

The Tax Administration published an official opinion on 28 September 2026 analyzing whether the amount of internal VAT (interno obračun PDV) calculated by a Serbian VAT-registered recipient on services received from a non-resident provider can be identical to the withholding tax (porez po odbitku) levied on the same income under the Corporate Income Tax Law.

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