Europe

Portugal: Portugal Tax Authority Loses €118M to Illegal Gambling in 2025

As of 16 September 2026, the Portuguese Tax Authority (Autoridade Tributária) has reportedly lost an estimated €118 million in tax revenue due to illegal online gambling activity during 2025, according to figures released by the Portuguese Association of Online Gambling Operators (APAJO). This shortfall represents roughly one-third of the total Imposto Especial de Jogo Online

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Serbia: Serbia Tax Administration Issues New Compliance Ruling

On 16 September 2026, the Serbian Tax Administration (Poreska uprava) published a new Conclusion (Zaključak) outlining updated compliance procedures for corporate and individual taxpayers. The ruling addresses recent amendments to the Tax Procedure Law and provides interpretative guidance on electronic filing deadlines, audit triggers, and penalty mitigation frameworks. This decision aims to harmonize administrative practices

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Andorra: Andorra-EU Association Agreement Set for 19 October Signing in Brussels

On 16 September 2026, the Andorran Government confirmed that the comprehensive Association Agreement between the Principality of Andorra and the European Union will be formally signed on 19 October 2026 in Brussels. This landmark accord, negotiated over several years, establishes a new legal framework governing Andorra’s economic relations with the EU single market, with profound

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Serbia: Serbia Tax Administration Publishes Q3 2026 Performance Report

The Serbian Tax Administration released its Q3 2026 Informator on 16 September 2026, detailing operational performance for the third quarter. The report highlights a 4.2% year-on-year increase in total tax revenue, driven by enhanced digital compliance tools and expanded audit coverage. Key metrics include processing of 1.2 million electronic returns, initiation of 3,450 comprehensive audits,

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Cyprus: Cyprus CbC Reporting Deadlines: 31 Dec 2026 for 2025 Reports

On 16 September 2026, Deloitte Cyprus reminded multinational enterprise (MNE) groups of the upcoming Country-by-Country (CbC) reporting deadlines in Cyprus. The submission deadline is 31 December 2026 for two distinct obligations: (1) CbC Reports for the 2025 reporting fiscal year, applicable to MNE groups with a year-end of 31 December 2025; and (2) CbC Notifications

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Estonia: Estonia Introduces Data-Driven Salary Reporting from October 2026

As of 1 October 2026, the Estonian Tax and Customs Board (ETCB) will implement a mandatory data-based reporting system for salary payment information, fundamentally changing how employers submit monthly tax and social contribution declarations. This reform, announced on 16 September 2026, replaces the traditional TSD (Tax and Salary Data) declaration process with a real-time, automated

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Ukraine: Ukraine 2027 Budget Sets Minimum Wage at UAH 8,500 and Subsistence Level

The Cabinet of Ministers of Ukraine submitted the Draft State Budget for 2027 to the Verkhovna Rada on 16 September 2026, establishing the minimum monthly wage at UAH 8,500 and the subsistence minimum for able-bodied persons at UAH 3,200, effective 1 January 2027. These figures represent a 13.3% and 10.3% increase respectively over 2026 levels.

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Romania: Romania Launches Operation FOCUS: National Audit of 180 Currency Exchange Offices

Effective 16 September 2026, ANAF’s General Directorate for Fiscal Anti-Fraud (DGAF) initiated Operation F.O.C.U.S. (Fiscalizarea Operaţiunilor Și Conformarea Unităților de Schimb), a nationwide simultaneous control action targeting 180 currency exchange offices across Romania. The operation aims to verify compliance with anti-money laundering (AML) regulations, foreign exchange reporting obligations under Law 127/2011, and fiscal legislation governing

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Estonia: EU Harmonizes Packaging Registers Cross-Border Compliance

The European Commission has unveiled a proposal to harmonize national packaging producer registers across all Member States, aiming to streamline the fulfillment and monitoring of Extended Producer Responsibility (EPR) obligations for companies placing packaging on the market in multiple EU countries. Published on 16 September 2026, the initiative responds to longstanding industry concerns about fragmented

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