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Netherlands: Dutch Government Mandates E-Invoicing for Businesses by 2030

Netherlands /

On 11 September 2026, the Dutch Cabinet formally announced its decision to introduce mandatory electronic invoicing (e-invoicing) and digital reporting requirements for all VAT-registered businesses established in the Netherlands, with a targeted implementation date of 1 July 2030. This strategic measure, integrated within the broader Belastingplan 2027 and fully aligned with the European Union’s VAT

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Luxembourg: Luxembourg Pillar Two Draft Law: Side-by-Side Solution and Safe Harbours

Luxembourg /

On 11 September 2026, the Luxembourg government published the updated draft law implementing the OECD Pillar Two Global Anti-Base Erosion (GloBE) rules, incorporating significant technical refinements following EU Directive 2022/2523. The draft introduces a unique “side-by-side” solution allowing multinational enterprise (MNE) groups to compute top-up tax under both the Income Inclusion Rule (IIR) and the

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Iceland: Iceland Updates Enterprise Filing Fee Payment Process

Iceland /

Effective 14 September 2026, Skatturinn has implemented a new mandatory digital payment process for filing and registration fees payable to the Register of Enterprises (Fyrirtækjaskrá). The change replaces previous manual payment methods with a fully integrated solution via the Ísland.is digital mailbox, streamlining fee collection for company registrations, annual filings, and statutory amendments. The initiative

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Luxembourg: ATAD 3: Re-engineering Economic Substance for EU Tax Compliance

Luxembourg /

On 11 September 2026, Financier Worldwide published a special report Q&A featuring ATOZ experts on the EU’s Anti-Tax Avoidance Directive 3 (ATAD 3), formally Council Directive (EU) 2024/1234, which targets shell entities lacking economic substance. The directive introduces a three-gateway test to identify entities at risk of being classified as shell companies, requiring them to

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Ukraine：Ukraine Weekly Tax Digest: Legislative Clarifications Released

Ukraine /

The weekly digest released on 11 September 2026 summarizes the STS’s official positions on the new rules for electronic cash registers (RRO) for online sellers, the treatment of VAT on vouchers and gift cards, and the procedure for obtaining a tax residency certificate for non-residents claiming treaty benefits. It also includes a reminder about the

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Netherlands: Dutch Supreme Court: Unrealized Losses Forfeited After Shareholder Change

Netherlands /

The Dutch Supreme Court (Hoge Raad) has issued a landmark ruling clarifying that unrealized losses (latente waardeverminderingen) on assets held by a company can be forfeited following a change in shareholders under Article 8b of the Corporate Income Tax Act 1969 (CITA 1969). The case concerned an acquisition where the target company held assets with

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Romania: Romania ANAF Draft Order Sets Info Exchange Rules for Taxpayers

Romania /

On 11 September 2026, the Romanian National Agency for Fiscal Administration (ANAF) published a draft presidential order for public consultation, establishing the conditions for information provision, a framework collaboration protocol model, and the procedure for information exchange between ANAF and private legal entity signatories. The draft also defines access modalities to dedicated IT systems in

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Russia: Russia Tax Consultant Attestation Council Reviews Candidate Documents

Russia /

On 30 September 2026, the Higher Attestation Council of the Chamber of Tax Consultants (Union “PNK”) is scheduled to convene to examine documentation from candidates seeking professional attestation as tax consultants. This council serves as the supreme qualification body responsible for upholding professional standards in the Russian tax advisory sector. The session, announced on 11

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Ukraine: Ukraine Transfer Pricing: Discounts, Bonuses, Credit Notes Impact on Controlled Transactions

Ukraine /

The State Tax Service released analytical guidance on 11 September 2026 clarifying how commercial discounts, year-end bonuses, and credit notes affect the revenue base for controlled transactions reported in the Annual Controlled Transactions Report (Form No. 1.1). The guidance interprets Article 39 of the Tax Code and OECD Transfer Pricing Guidelines (2022), emphasizing that the

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Flemish region (Belgium): Flemish Tax Administration Issues FAQ on Family Business Transfer Relief 2026

Flemish Region (Belgium) /

On 11 September 2026, the Flemish Tax Administration (Vlaamse Belastingdienst) published a comprehensive FAQ addressing the conditions for applying the favorable tax regime for the transfer of family businesses and companies under gift and inheritance tax, effective from 1 January 2026. This guidance clarifies the legislative changes introduced by the Flemish Parliament to support business

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