Europe

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

Estonia: EU Harmonizes Packaging Registers Cross-Border Compliance Read More »

Poland: Poland Legislative Race: Sejm Amends Government Tax Bill Under Time Pressure

On 16 September 2026, the Sejm’s Finance Committee adopted several amendments to the government’s omnibus tax bill, including adjustments to the IT levy threshold, a delayed VAT hike on wine, and expanded R&D tax credits. The accelerated procedure aims to pass the bill before the October recess, but the Senate and presidential review remain. The

Poland: Poland Legislative Race: Sejm Amends Government Tax Bill Under Time Pressure Read More »

Finland: Finland Issues Advance Tax Ruling KVL 2026/24

On 15 September 2026, the Finnish Tax Administration issued advance ruling KVL:2026/24, addressing the VAT treatment of electronically supplied services (ESS) provided by non-EU businesses to Finnish consumers. The ruling clarifies the place of supply rules under the EU VAT Directive and the Finnish VAT Act, specifically for streaming services, online gaming, and software downloads.

Finland: Finland Issues Advance Tax Ruling KVL 2026/24 Read More »

Hungary: Hungary Cuts Firewood VAT Rate to 5% Effective September 15

Effective 15 September 2026, Hungary reduced the VAT rate on firewood from the standard 27% to 5%, as announced by the NAV. The reduced rate applies to firewood supplied to final consumers, aiming to alleviate household heating costs during the energy crisis. The NAV published a detailed professional guideline on its website outlining the conditions

Hungary: Hungary Cuts Firewood VAT Rate to 5% Effective September 15 Read More »

Austria:Federal-Local-Municipal Dialogue on Budget Consolidation

The Federal Ministry of Finance has initiated a structured dialogue with the nine federal states (Länder) and municipal associations on the consolidation of public finances across all government levels. The dialogue aims to agree on a fair distribution of consolidation efforts, improve fiscal transparency, and coordinate structural reforms. Key topics include the reform of fiscal

Austria:Federal-Local-Municipal Dialogue on Budget Consolidation Read More »

Spain: Galicia Tax Chief Discusses Regional Incentives and Compliance

In an exclusive interview published on 15 September 2026, Miguel Corgos, Galicia’s Minister of Finance and Public Administration, outlined the region’s latest tax incentive package aimed at revitalizing the housing stock and supporting family-owned businesses. The measures, approved by the Xunta de Galicia in July 2026, introduce deductions in the personal income tax (IRPF) for

Spain: Galicia Tax Chief Discusses Regional Incentives and Compliance Read More »

Spain: Four Summer Season-End Mistakes That Trigger Tax Penalties

On 15 September 2026, tax experts from Declarando outlined four common errors made by seasonal businesses (hospitality, tourism, beach services) when closing the summer season that can lead to tax penalties. These include: (1) failing to properly deregister from the Census of Entrepreneurs (Models 036/037) leading to ongoing filing obligations; (2) not declaring all income,

Spain: Four Summer Season-End Mistakes That Trigger Tax Penalties Read More »

Poland: Poland PM Tusk Appeals for Windfall Tax on Fuel Giants Bill to Reach Parliament

On 15 September 2026, Prime Minister Tusk urged Parliament to fast-track a windfall tax on fuel companies, targeting excess profits from 2022-2024 price spikes. The proposed 33% levy on profits above a historical average would apply to integrated oil majors and large refiners. The industry warns of investment cuts and legal challenges under EU state

Poland: Poland PM Tusk Appeals for Windfall Tax on Fuel Giants Bill to Reach Parliament Read More »

Sweden: FAR Expert Appointed to Swedish Advance Tax Ruling Inquiry

On 15 September 2026, the Swedish Government appointed a special inquiry (Dir. 2026:XX) to review the legislation governing advance tax rulings (förhandsbesked) under the Tax Procedures Act (2011:1244). Per Holstad, Chair of FAR’s Strategic Tax Group and Tax Partner at EY Sweden, has been named as an expert member of the inquiry committee. The current

Sweden: FAR Expert Appointed to Swedish Advance Tax Ruling Inquiry Read More »

Austria:Facilitations for Digital Invoices Start on October 1

Starting October 1, 2026, new facilitations for digital invoices (digitaler Beleg) come into force in Austria, implementing the EU’s VAT in the Digital Age (ViDA) package provisions ahead of schedule. The changes allow businesses to issue electronic invoices without prior recipient consent, simplify storage requirements, and align with the European standard EN 16931. The Ministry

Austria:Facilitations for Digital Invoices Start on October 1 Read More »