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Ukraine：Ukraine Weekly Tax Digest: Legislative Clarifications Released

Ukraine /

The State Tax Service issued its weekly digest on 25 September 2026, compiling official explanations of tax legislation released during the week. This edition focuses on the application of reduced VAT rates for energy-saving equipment, the treatment of cryptocurrency transactions under the Tax Code, and procedural aspects of tax audits during martial law. The digest

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Ireland：Ireland PAYE Vocational Training Opportunities Scheme Update

Ireland /

On 25 September 2026, Revenue issued eBrief No. 138/26 on PAYE treatment of Vocational Training Opportunities Scheme (VTOS) payments. The brief confirms that VTOS training allowances paid by Education and Training Boards (ETBs) are exempt from income tax, USC, and PRSI. However, any top-up payments by employers may be taxable. Key Takeaways Allowance Exemption: Core

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Poland: Poland CFC Tax: Proposed 2027 Changes to Diverted Profits

Poland /

On 25 September 2026, the Polish Ministry of Finance submitted a draft amendment (UD116) to the Council of Ministers proposing significant changes to the Controlled Foreign Company (CFC) regime, known locally as “Podatek od przerzuconych dochodów”. The reforms aim to align with OECD BEPS Action 3 and EU ATAD directives, targeting artificial profit shifting to

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Ukraine：Ukraine Disability Employment Levy: Reporting Specifics Clarified

Ukraine /

On 25 September 2026, the State Tax Service published detailed guidance on the preparation and submission of the Report on Accrual, Calculation, and Payment of the Levy for Supporting Employment of Persons with Disabilities. The levy, mandated by the Law on Employment of Persons with Disabilities, applies to employers who do not meet the statutory

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Poland: New JPK_KR_PD Tags: Verify Data and System Readiness

Poland /

Released on 25 September 2026, EY Poland’s analysis covers the Ministry of Finance’s proposed expansion of the JPK_KR_PD (Unified Control File for Corporate Income Tax) data dictionary and the RPD (Rozliczenie Podstawy Opodatkowania) node structure. The changes, published for public consultation, aim to enable tax authorities to reconstruct the transition from accounting profit to taxable

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Ireland: Tax Treatment of Education-Related Payments: Scholarships and Grants

Ireland /

Published on 25 September 2026, eBrief No. 137/26 consolidates Revenue’s position on the tax treatment of various education-related payments, including scholarships, bursaries, research grants, and student maintenance grants. The guidance draws on Sections 193, 194, and 195 TCA 1997, as well as the Student Support Act 2011. It distinguishes between payments made to individuals (often

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Poland: Poland KAS Shuts Down 22 Illegal Tobacco Factories in Major Excise Crackdown

Poland /

On 25 September 2026, the National Revenue Administration (KAS) announced the results of a coordinated nationwide operation against illegal tobacco manufacturing conducted between January and August 2026. The action led to the closure of 22 clandestine factories and cutting plants, seizure of 15 tons of raw tobacco, 4.5 million counterfeit cigarettes, and production machinery worth

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Serbia: Serbia Beneficial Ownership: Annual Verification Starts October 1

Serbia /

The Business Registers Agency (APR) announced on 25 September 2026 that the obligation for annual verification of beneficial owner (stvarni vlasnik) data in the Central Register of Beneficial Owners enters into force on 1 October 2026, pursuant to the Law on Prevention of Money Laundering and Terrorism Financing (Article 22a) and the Rulebook on the

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Hungary: Hungary Diesel Support Scheme: Automatic Payment Based on NAV Data

Hungary /

On 25 September 2026, NAV released a comprehensive information package on the diesel support scheme (dízeltámogatás) aimed at mitigating fuel costs for eligible businesses and agricultural producers. The support is calculated and disbursed automatically by the Hungarian State Treasury (Magyar Államkincstár) based on data held by NAV; beneficiaries do not need to submit a separate

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Estonia: Tartu Court Convicts Olerex Owner for False Tax Data

Estonia /

On 25 September 2026, the Tartu County Court convicted fuel retail chain Olerex and its majority owner and board member Andres Linnas of knowingly submitting false data to the state. The case centered on systematic misreporting of fuel volumes and excise declarations between 2021 and 2023, resulting in an estimated tax shortfall of several million

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