Europe

Finland: Finland Issues Advance Tax Ruling KVL 2026/28

On 18 September 2026, the Finnish Tax Administration issued advance ruling KVL:2026/28, providing a binding interpretation of tax legislation for a specific taxpayer scenario. Advance rulings (ennakkoratkaisut) are published to guide taxpayers on the application of tax laws in complex situations, particularly regarding cross-border transactions, corporate reorganizations, and the application of tax treaties. This ruling

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United Kingdom: UK ICTS Reporting: Professional Services Firms Must Prepare

The UK government has confirmed that the requirement to file an International Controlled Transactions Schedule (ICTS) with HMRC will apply to accounting periods beginning on or after 1 January 2027. This new obligation extends transfer pricing documentation requirements by mandating a standardized schedule detailing cross-border related-party transactions, including financial flows, intellectual property licensing, and service

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Malta: Malta-Romania Double Tax Treaty Protocol Effective May 2026

The Protocol amending the Double Taxation Agreement between Malta and Romania, originally signed to align with the OECD BEPS Multilateral Instrument (MLI) and update provisions on anti-abuse, permanent establishment, and dispute resolution, has been granted force of law through Legal Notice 251 of 2026. Published on 18 September 2026, the Notice stipulates that the Protocol

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Romania: Romania Cigarette Tax Fraud: ANAF Seizes 4 Million Unstamped Cigarettes at Nadlac Border

On 18 September 2026, the Romanian National Agency for Fiscal Administration (ANAF) announced that its General Directorate for Fiscal Anti-Fraud (DGAF) discovered 4,000,000 unstamped cigarettes concealed in a road transport vehicle (articulated lorry) entering Romania via the Nadlac Border Crossing Point (PTF Nădlac). The seized contraband represents estimated fiscal obligations exceeding 3.7 million Romanian lei

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Croatia: Croatia Tax Administration Releases Tax Payments Report

On 18 September 2026, the Croatian Tax Administration (Porezna uprava) published its periodic “Report on Payments” (Izvješće o uplatama) detailing the status of tax debtors who have fully settled their obligations and those remaining on the official debtor registry. This report serves as an official record of tax collection outcomes and provides transparency regarding the

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Spain: Two-Week Deadline to Recover VAT on Prior Year International Sales

As of 18 September 2026, the Tax Agency warns that self-employed workers have only two weeks (until 30 September) to request the refund of VAT incurred on specific cross-border transactions carried out in 2025. This applies to VAT paid in other EU member states (via Form 360) and in third countries with reciprocity agreements (via

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Luxembourg: Luxembourg Tax Administration Warns of Phishing Scams Targeting Taxpayers

On 17 September 2026, the Luxembourg Administration des contributions directes (ACD) issued a formal warning about an ongoing phishing campaign targeting both resident and non‑resident taxpayers. Fraudsters are sending emails that mimic official ACD correspondence, attaching a document titled “cross‑border tax invoice” in an attempt to extract sensitive personal and banking information. The alert emphasises

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Latvia: Latvia Plans Higher Russian Grain Transit Fees, Considers Full Ban

On 17 September 2026, the Latvian Cabinet of Ministers approved a proposal from the Ministry of Transport to substantially increase transit fees for Russian grain shipments passing through Latvian ports and rail infrastructure, effective 1 October 2026. The measure raises the per-tonne transit tariff by 300%, from EUR 2.50 to EUR 10.00, and introduces a

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Bosnia and Herzegovina: Bosnia Issues First VAT Refund Decisions for First-Home Buyers

As of 17 September 2026, the Indirect Taxation Authority (UIO) has delivered the first official decisions granting VAT refunds for the purchase of a first residential property. This measure operates under the VAT Law and the Rulebook on VAT Law Application, effective from 8 July 2026. Eligible citizens must submit applications on prescribed forms with

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Greenland: Greenland Sets Quarterly Excise Duty Rates for Q4 2026

On 17 September 2026, the Greenland Tax Authority published the quarterly excise duty rates for the fourth quarter of 2026 (October–December). The rates, determined under the Excise Duty Act (Akitsuutit qaffasissusaat), apply to alcohol, tobacco, fuel, sugar-sweetened beverages, and other designated goods. The update incorporates the annual indexation factor of 2.8% announced by the Ministry

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