Europe

Lithuania: Lithuania Updates Tobacco Traceability FAQ for Excise Compliance

On 11 September 2026, the State Tax Inspectorate (VMI) published an updated and expanded version of the Frequently Asked Questions (FAQ) document concerning the traceability of tobacco products, in accordance with the Law on Excise Duties and the EU Tobacco Products Directive (2014/40/EU). The revision addresses practical implementation challenges reported by manufacturers, importers, and distributors

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Italy: Italy ETS Merger: Fixed Indirect Taxes, VAT Exempt

On 11 September 2026, the Italian Revenue Agency (Agenzia delle Entrate) issued ruling No. 171 clarifying the tax treatment of a merger by incorporation between an agricultural simple society (società semplice agricola) and a Foundation registered in the National Single Register of the Third Sector (Runts). The ruling confirms that when the transferred assets do

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Serbia: Serbia Tax Police Mid-September 2026 Activity Update

The Tax Administration issued a second activity report for the Tax Police Sector on 11 September 2026, covering enforcement actions during the first half of September. The report highlights targeted inspections in the digital economy, including e-commerce platforms and digital service providers, as well as continued scrutiny of excise goods movements. The Sector identified discrepancies

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Lithuania: Lithuania Amends VMI Consultation Rules via Director Order V-57

Effective 1 September 2026, the Director of the State Tax Inspectorate (VMI) issued Order No. V-57, amending the 2007 Order No. VA-66 on the Rules for Consultation and Information Provision at the State Tax Inspectorate. The amendment modernizes the framework for taxpayer assistance, aligning it with the Law on Tax Administration (MAĮ) Article 12 and

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Hungary: HEDI Digital System Expands to Customs Procedures Successfully

On 11 September 2026, the NAV announced the successful expansion of the HEDI (Electronic Document Management) system to customs procedures. Since its launch in the customs domain, nearly 50,000 digital inspection records have been created, replacing an equivalent number of paper-based documents. The HEDI system now digitally supports customs inspections and certain customs proceedings, marking

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Portugal: Portugal Adjusts Excise Duty Rates on Energy Products

On 11 September 2026, Portaria n.º 430-A/2026/1 was enacted, proceeding with the revision and fixation of unit tax rates for the Tax on Petroleum and Energy Products (ISP). The update continues the monthly adjustment cycle to align taxation with market dynamics. Key Takeaways Updated Rates for Key Fuels: The ordinance specifies revised rates for gasoline,

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Russia: Russia Updates Rules for Foreign Entity and Branch Tax Accounting

On 11 September 2026, the Federal Tax Service (FTS) of Russia published comprehensive clarifications regarding amendments to the accounting rules for separate subdivisions (obosoblennye podrazdeleniya) and foreign organizations operating in the Russian Federation. The guidance, issued under the authority of Article 83 of the Russian Tax Code and Federal Law No. 14-FZ, addresses long-standing ambiguities

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Hungary: NAV Dog Unit Uncovers Hundreds of Untaxed Cigarette Packs in Budapest

On 11 September 2026, the NAV’s Bevételi Igazgatóság (Revenue Directorate) reported a significant seizure in Budapest after a service dog named Bingo alerted officers to an abandoned vehicle. The search revealed several hundred packs of cigarettes without Hungarian excise stamps, as well as a firearm. The vehicle had been under surveillance after officers observed suspicious

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Spain: Spain Issues 5th 2026 Local Tax Loss Compensation to Cooperatives

On 11 September 2026, the Ministry of Finance disbursed the fifth installment of 2026 compensation payments to cooperatives for lost local tax revenue. This compensation scheme, managed through the Subsidies and Compensations portal, offsets revenue reductions suffered by cooperatives due to exemptions or bonifications in local taxes (e.g., Economic Activities Tax) mandated by higher-level regulations.

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Ireland: Ireland Budget 2027: Seven Tax Priorities for Entrepreneurs and Family Firms

On 11 September 2026, EY Ireland released a focused briefing identifying seven critical tax priorities for entrepreneurs and family-owned businesses ahead of Budget 2027. Authored by Tax Partner Frank O’Neill, the EY Private Sector Leader, the article addresses the unique challenges faced by scaling indigenous enterprises during Ireland’s EU Presidency year. The briefing highlights that

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