Europe

Slovakia: Slovakia E-Invoicing Mandate: Accounting Rules Unchanged, Process Automation Enhanced

As of 10 September 2026, the Slovak Financial Administration published guidance confirming that the upcoming mandatory electronic invoicing (e-Faktúra) regime will not alter fundamental accounting or invoicing principles under Slovak GAAP or the VAT Act. The reform solely standardizes the technical transmission and processing of invoice data between businesses, enabling greater automation, reduced manual errors,

Slovakia: Slovakia E-Invoicing Mandate: Accounting Rules Unchanged, Process Automation Enhanced Read More »

Russia: FTS Conducts Tax Literacy Seminar for Youth at Family Center

On 10 September 2026, the Moscow FTS Directorate organized an interactive tax literacy workshop for adolescents aged 14-17 at the “Horizon” Family Support Center, part of the federal “Financial Culture for the Next Generation” initiative (Government Resolution No. 2145-r, 2024). The session covered fundamental concepts including the structure of the Russian tax system (Federal, Regional,

Russia: FTS Conducts Tax Literacy Seminar for Youth at Family Center Read More »

Denmark: IT Supervisory Authority Publishes Annual Tax IT Report

On 10 September 2026, the Danish IT Supervisory Authority (IT-tilsynet) released its annual assessment of the Tax Administration’s (Skatteforvaltningen) IT landscape. The report highlights significant progress in modernizing core tax systems, with three out of four prior-year recommendations now fully implemented. Key improvements include enhanced cybersecurity posture, improved system stability for taxpayer-facing platforms, and accelerated

Denmark: IT Supervisory Authority Publishes Annual Tax IT Report Read More »

Russia: FTS Summarizes Court Practice on Property Tax Disputes for Corporates

On 10 September 2026, the Federal Tax Service published Analytical Review No. 14-2026 “Judicial Practice in Property Tax Disputes: 2023-2026 Trends”, synthesizing 347 Supreme Court and Federal Circuit Arbitration Court rulings on Chapter 30 of the Tax Code (Corporate Property Tax). The review identifies three dominant dispute categories: (1) cadastral value challenges (62% of cases),

Russia: FTS Summarizes Court Practice on Property Tax Disputes for Corporates Read More »

Portugal: Ex-Finance Minister Criticizes Timing of IRS Relief and Pension Bonus Announcement

On 10 September 2026, former Finance Minister Fernando Teixeira dos Santos criticized the Government’s announcement of an interim IRS reduction and a one-off pension bonus as politically motivated ahead of local elections. He argued that permanent structural reforms, such as indexing tax brackets to inflation and revising the pension sustainability factor, would be more responsible.

Portugal: Ex-Finance Minister Criticizes Timing of IRS Relief and Pension Bonus Announcement Read More »

Romania: Romania Uncovers 36,350 Cubic Meters of Undeclared Concrete Sales

On 10 September 2026, ANAF’s General Anti-Fraud Directorate (DGAF) disclosed the results of a comprehensive tax audit conducted at a concrete production company in Suceava County. The investigation covered the period January 2024 through May 2026 (29 months) and revealed that the company had commercialized 36,350 cubic meters of concrete without recording the corresponding revenues

Romania: Romania Uncovers 36,350 Cubic Meters of Undeclared Concrete Sales Read More »

Finland: Finland-France Tax Treaty Effective 2027: New Cross-Border Rules

The Finnish Tax Administration announced on 10 September 2026 that the newly signed Protocol amending the 2010 Income Tax Treaty between Finland and France will enter into force on 1 January 2027. The Protocol, ratified by both parliaments in June 2026, incorporates BEPS Action 6 anti-abuse provisions, updates the dividend/interest/royalty withholding tax matrix, and introduces

Finland: Finland-France Tax Treaty Effective 2027: New Cross-Border Rules Read More »

Malta: PM Abela Meets SME Chamber Ahead of Malta 2027 Budget Talks

Prime Minister Robert Abela convened a high-level meeting with the Malta Chamber of SMEs on 10 September 2026 to discuss the forthcoming 2027 Budget’s tax measures targeting small and medium enterprises. The meeting, held at the Auberge de Castille, focused on three pillars: extending the temporary investment tax credit for digital and green transitions, adjusting

Malta: PM Abela Meets SME Chamber Ahead of Malta 2027 Budget Talks Read More »

Spain: Fixing the Taxpayer-Administration Relationship: AEDAF Calls for Dialogue

On 10 September 2026, AEDAF published an opinion piece in Expansión by Miguel A. Araque Salmerón, member of the Expert Group on Corporate Income Tax. The article diagnoses a deepening crisis in the relationship between taxpayers and tax administrations, characterized by escalating litigation, perceived arbitrariness in audit selections, and a growing deficit of legal certainty.

Spain: Fixing the Taxpayer-Administration Relationship: AEDAF Calls for Dialogue Read More »

Spain: Back-to-School Expenses Deductible in 2026 Spanish Personal Income Tax

On 10 September 2026, the Spanish Association of Tax Advisors (AEDAF) released a comprehensive report detailing the autonomous community deductions available in the 2026 Personal Income Tax (IRPF) return for back-to-school expenses. The publication compiles the heterogeneous deductions established by each of Spain’s common-regime autonomous communities for costs such as textbooks, school supplies, uniforms, language

Spain: Back-to-School Expenses Deductible in 2026 Spanish Personal Income Tax Read More »