Europe

Ireland: Ireland Revenue ROS Availability Update for Tax Filing Deadlines

Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice. Source: Read Official Announcement

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Poland: KAS Infoline Service Disruptions Announced for Sept 4

On 4 September 2026, the Polish National Revenue Administration (KAS) issued a technical notice warning of potential disruptions to its telephone infoline services. The announcement alerts taxpayers and tax advisors that contact via the KAS infoline may be limited or unavailable on the specified date due to planned technical works. The KAS recommends utilizing alternative

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Russia: Russia Allows Early Filing of Personal Income Tax Notifications

On 4 September 2026, the Federal Tax Service confirmed that businesses and tax agents may now submit notifications of calculated personal income tax (NDFL) amounts ahead of the statutory deadlines. This change, effective immediately, provides flexibility for payroll departments to align tax reporting with internal accounting cycles. The measure responds to industry requests for greater

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Belgium: Belgium Issues Key Ruling Guidance on IP Reward for Software Copyright

On 4 September 2026, the Belgian Ruling Commission published comprehensive guidance on the application of the Innovation Income Deduction (IID) — commonly referred to as the “IP Reward” — to software development activities. The guidance addresses longstanding uncertainty regarding the eligibility of software copyright income, particularly for customized software, SaaS platforms, and embedded software solutions.

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Spain: CPFF Approves Autonomous Financing Reform Model

The Council of Fiscal and Financial Policy (CPFF) convened on 4 September 2026 and formally approved the draft reform of the autonomous community financing system. The agreement, reached after months of technical negotiations, establishes a new methodology for calculating the shares of IRPF, VAT, and special taxes allocated to each region. The reform introduces a

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Switzerland: Swiss Tax Authority Updates CRS Guidance for XML Schema 3.0 Compliance

On 4 September 2026, the Swiss Federal Tax Administration (ESTV) published an updated technical guidance for the Automatic Exchange of Information (AIA) under the Common Reporting Standard (CRS). The revision incorporates the new reporting requirements stemming from the CRS revision that entered into force in Switzerland on 1 January 2026. Notably, the guidance specifies the

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Switzerland: Swiss Tax Authority Updates CRS Guidance for XML Schema 3.0 Compliance

On 4 September 2026, the Swiss Federal Tax Administration (ESTV) published an updated technical guidance for the Automatic Exchange of Information (AIA) under the Common Reporting Standard (CRS). The revision incorporates the new reporting requirements stemming from the CRS revision that entered into force in Switzerland on 1 January 2026. Notably, the guidance specifies the

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Portugal: Portugal Updates Excise Rates for Petroleum and Energy Products

On 4 September 2026, Portaria n.º 404-A/2026/1 was published, revising and fixing the unit tax rates for the Tax on Petroleum and Energy Products (ISP). This early-September adjustment ensures the tax reflects the latest market data. Key Takeaways Rate Changes Across Energy Vectors: The ordinance updates rates for motor fuels, heating fuels, and electricity, with

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Croatia: Croatia Tax Authority Publishes Early September Debt Payment Report

On 4 September 2026, the Croatian Tax Administration released the early-September edition of its Izvješće o uplatama (Report on Payments), documenting the status of tax debt resolution for the period ending late August 2026. This report serves as the official record of movements on the List of Debtors (Lista dužnika), a public register established under

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North Macedonia: Macedonia Tax Authority Publishes Misdemeanor Proceedings Guide

On 4 September 2026, the Public Revenue Office of North Macedonia (UJP) published a public announcement detailing the proper procedures for delivering notifications upon request for initiating misdemeanor proceedings against legal entities and responsible individuals. This procedural guidance aims to ensure that all parties receive formal notifications in accordance with the Law on Misdemeanors and

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