Europe

Luxembourg: Luxembourg CRS 3.0 Pre-Validation Environment Opens Oct 2026

On 8 September 2026, the Luxembourg Administration des Contributions Directes (ACD) announced that a dedicated pre-validation environment for the new Common Reporting Standard (CRS) schema version 3.0 (XSD CRS 3.0) will become available starting 12 October 2026. This update aligns with the OECD’s revised technical standards for the automatic exchange of financial account information under

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Slovakia: Slovakia Tax Authority Kicks Off E-Invoicing Conference Series

The Slovak Financial Administration held its first regional conference on electronic invoicing (eFaktúra) in Gbeľany near Žilina on September 8, 2026, signaling the start of a nationwide series aimed at preparing businesses for mandatory e-invoicing. The event attracted a full house of accountants, sole traders, SMEs, and larger companies, reflecting high interest in the upcoming

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Italy: Italy Expands Tax Audit Powers in Unified Compliance Text

On 8 September 2026, the Italian tax authority (Agenzia delle Entrate) published an authoritative commentary on the control activities regulated by the new Unified Text on Tax Compliance and Assessment (Legislative Decree 141/2026). The analysis drills down into the practical implementation of the Administration’s investigative powers—specifically access to premises, inspections, verifications, formal invitations to provide

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Luxembourg: Luxembourg Updates CRS FAQ for Financial Institutions

On 8 September 2026, the Luxembourg Administration des Contributions Directes (ACD) published an updated Frequently Asked Questions (FAQ) document concerning the Common Reporting Standard (CRS) as governed by the modified law of 18 December 2015. The revised FAQ addresses practical interpretation issues faced by reporting financial institutions, including clarifications on account holder identification, due diligence

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Lithuania: VMI Announces Competition for Panevėžys Regional Director Role

On 8 September 2026, the State Tax Inspectorate (VMI) of Lithuania announced a public competition for the position of Director of the Panevėžys Territorial State Tax Inspectorate (Panevėžys AVMI). The vacancy arises as part of the regular administrative renewal process within the tax authority. The competition is conducted in accordance with the Law on Civil

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Albania: Albania Tax Administration Data Cross-Reference Powers Explained

On 5 September 2026, the General Directorate of Taxes (GDT) published a transparency report detailing its expanded data cross-referencing capabilities under the amended Law No. 87/2019 on Electronic Invoicing and Law No. 79/2025 on Tax Procedures. The tax administration now automatically matches data from multiple sources: real-time e-invoice registers, bank transaction reports (submitted monthly by

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Estonia: Estonia Double Taxation Guide: Tax Treaties & Compliance

As of 7 September 2026, Silva Hunt has published a comprehensive practical guide on double taxation in Estonia, addressing the complexities faced by Estonian companies, e-residents, and international entrepreneurs when multiple jurisdictions claim taxing rights over the same income. The guide details Estonia’s extensive tax treaty network, residence determination rules, permanent establishment thresholds, and foreign

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Serbia: Serbia Issues New Tax Relief Guidelines and Clarifications for 2026

On 7 September 2026, the Serbian Tax Administration released a comprehensive set of clarifications regarding available tax relief measures for the 2026 fiscal year. The guidance addresses recent amendments to the Corporate Income Tax Law, Personal Income Tax Law, and VAT Law, providing detailed interpretations on eligibility criteria, application procedures, and documentation requirements for various

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Russia: Mediators for Tax Dispute Resolution Discussed at FTS Webinar

On 7 September 2026, the Federal Tax Service hosted a webinar dedicated to the potential use of professional mediators in settling disputes between taxpayers and tax authorities. The event, led by Deputy Head of the FTS Department for Legal Affairs, outlined a pilot program allowing certified mediators to facilitate negotiations before a case reaches the

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Spain: Self-Employed Can Offset Tax Debts with Refunds Starting October

On 7 September 2026, the Tax Agency announced a new optional regime allowing self-employed workers to offset quarterly tax payments (IRPF installments, VAT, withholdings) against pending tax refunds. Taxpayers must request inclusion in this regime during October 2026 (via the AEAT portal). Once approved, starting in 2027, the Tax Agency will automatically net out amounts

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