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Ukraine: Supreme Court Invalidates FOP Inspection Order Missing Requisites

Ukraine /

In a landmark ruling dated 21 September 2026, the Supreme Court of Ukraine (Case No. 910/12345/26) declared an inspection order issued by the State Tax Service invalid due to the absence of mandatory requisites identifying the individual entrepreneur (FOP) subject to the inspection. The decision interprets Article 51 of the Tax Code, which requires that

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Iceland: Iceland Adopts EU Taxonomy Amendment for Sustainable Investments

Iceland /

On 18 September 2026, Iceland Revenue and Customs (Skatturinn) announced the adoption of Regulation No. 1014/2026, which amends the Icelandic regulation on the EU Taxonomy for Sustainable Investments. This amendment aligns Iceland’s sustainable finance disclosure framework with the latest European Union delegated acts, ensuring consistency with the EU Taxonomy Regulation (EU) 2020/852. The changes affect

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Italy: Italy VAT: Boat Tours With Entertainment Lose Reduced Rate

Italy /

On 21 September 2026, the Italian Supreme Court of Cassation published Ordinance No. 23607/2026, clarifying the VAT treatment of recreational boat tours that bundle maritime transport with entertainment services. The ruling addresses a longstanding ambiguity in the application of the reduced VAT rate (typically 10%) for passenger transport under Article 124 of the EU VAT

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Poland: New Sanction Type Introduced in VAT Act for KSeF Non-Compliance

Poland /

The Ministry of Finance announced on 16 September 2026 (communicated publicly on 21 September) a new category of sanctions under the VAT Act specifically targeting non-compliance with the National e-Invoice System (KSeF). The sanctions, effective from 1 January 2028, include tiered financial penalties based on the severity and frequency of e-invoicing errors, with reduced rates

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Russia: FTS Chief: Tax Payment as Behavioral Norm Strategic Goal

Russia /

On 21 September 2026, the Federal Tax Service (FTS) of Russia announced a strategic shift in tax administration philosophy. Speaking at the Moscow Financial Forum, FTS Deputy Head Konstantin Chekmashev emphasized that the agency’s overarching objective is to establish tax compliance as a standard social norm rather than a mere legal obligation. This approach signals

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Ukraine: Ukraine KATOTTG Code Requirement for Storage Location Declarations

Ukraine /

Effective 21 September 2026, the State Customs Service of Ukraine requires all taxpayers filing declarations on the place of goods storage (Form No. 14-Р) to indicate the appropriate KATOTTG (Unified State Register of Territorial Communities and Administrative-Territorial Units) code. This requirement stems from Resolution of the Cabinet of Ministers No. 837 dated 15 August 2026,

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Switzerland: Switzerland Publishes 2024 VAT Statistics in Excel Format

Switzerland /

On 21 September 2026, the Swiss Federal Tax Administration (ESTV) released the annual Value Added Tax (VAT) statistics for the 2024 reporting year. The publication provides a detailed breakdown of VAT-liable companies, total turnover subject to VAT, and net VAT revenue collected. For the first time, the ESTV provides the dataset exclusively in Excel format,

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Russia: FTS Uses SPOT Chat for Honest Taxpayer Feedback

Russia /

On 21 September 2026, Alexander Yegorichev, a senior FTS official, highlighted the role of the SPOT (System of Prompt Operational Communication) chat platform in gathering direct, unfiltered feedback from taxpayers. The system, integrated into the FTS digital ecosystem, allows individuals and businesses to report issues, ask questions, and rate services in real time. This initiative

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Russia: New Approaches to Informal Employment Tax Control Discussed

Russia /

On 21 September 2026, during the Moscow Financial Forum (MFF-2026), FTS officials and experts debated modernized approaches to tackling informal employment and shadow economy activities. The discussion centered on shifting from punitive audits to preventive measures, including enhanced data analytics, cross-agency data sharing, and simplified registration regimes for self-employed individuals. The FTS presented pilot results

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Iceland: Iceland Bank Tax Criticized as Unusual Liability Levy

Iceland /

As of 21 September 2026, Icelandic tax policy has come under scrutiny following comments by Professor Gylfi Magnússon of the University of Iceland’s Faculty of Business Administration. In an interview with Iceland Monitor, the professor characterized the government’s bank tax as a ‘rather strange form of taxation,’ highlighting that it is uncommon internationally to impose

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