Europe

Ukraine: Ukraine VAT: Amending Returns for Invoices Excluded from Credit Over 365 Days

On 4 September 2026, the State Tax Service clarified the procedure for taxpayers who failed to include valid tax invoices in their VAT credit within the 365-day statutory period under Article 189(6.1) of the Tax Code. The clarification addresses scenarios where invoices were registered in the Unified Register of Tax Invoices but not claimed due

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Flemish region (Belgium): Flemish Tax Ruling VB26040: Marriage Contract Amendments Add Residence Clauses

On 4 September 2026, the Flemish Tax Administration issued advance tax ruling VB 26040 concerning the registration duty implications of amending a marriage contract to incorporate residence and attribution clauses into the statutory marital property regime. The ruling addresses a scenario where spouses, originally married under the legal community regime, modify their contract to add

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Denmark: Denmark Tax Authority Finds Social Dumping in Funen Region Companies

On 4 September 2026, Skattestyrelsen disclosed that a nationwide social dumping control action identified 4 non-compliant foreign companies operating on Funen. The inspected sectors included manufacturing, logistics, and construction. Violations centered on failure to register for Danish VAT, incomplete reporting of posted workers via the RUT system, and non-observance of collective bargaining wage floors. The

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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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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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Romania: Romania Tax Procedure: ANAF Clarifies Joint Liability Rules for Tax Debt Recovery

On 3 September 2026, ANAF published a legislative proposal to amend the joint and several liability (răspundere solidară) framework under Article 143 of the Fiscal Procedure Code (Law 207/2015). The initiative addresses consistent judicial criticism of vague criteria used to extend tax liability to third parties—such as company administrators, shareholders, or related entities—for a debtor’s

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Slovakia: Slovakia Tax Revenue Surges 11% Year-on-Year to August 2026

As of August 31, 2026, Slovakia’s state budget revenue reached 99% of the annual target, with gross tax collections increasing by €1.72 billion (11.0%) year-over-year. The growth was primarily fueled by higher value-added tax (VAT) and corporate income tax (CIT) receipts, reflecting strong economic activity and improved compliance efforts. Key Takeaways VAT and CIT Drive

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Poland: Polish Government Adopts VAT E-Commerce Package Reform

On 3 September 2026, the Polish Council of Ministers adopted a legislative proposal aimed at improving the functioning of the VAT e-commerce package, aligning national regulations with the EU’s VAT directives on cross-border digital trade. The draft legislation introduces simplifications for distance sales of goods and business-to-consumer (B2C) services, extends the One Stop Shop (OSS)

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Russia: Russia FTS Official: EKG Rating and Assessment Service Complement Each Other

On 3 September 2026, Timur Shinalev, Deputy Head of the Federal Tax Service, provided an authoritative commentary on the interaction between the EKG (Unified Compliance Rating) and the Assessment Service (Servis Otsenki). Speaking at a professional forum, he emphasized that these two analytical systems operate synergistically: the EKG rating evaluates a taxpayer’s overall compliance behavior,

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Sweden: Simpler Tax Rules, Extended Farm Diesel Tax Relief

On 3 September 2026, Finance Minister Elisabeth Svantesson announced two Council of Legislation referrals ahead of the autumn budget. The first proposes modernized and simplified tax rules for the labor market, aiming to reduce administrative burdens and support flexible work arrangements. The second extends the temporarily increased reduction of carbon dioxide and energy tax on

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