Europe

Slovakia: Slovakia Unveils Low-Cost E-Invoicing Models for All Business Sizes

On September 3, 2026, the Slovak Financial Administration released practical implementation models for electronic invoicing (eFaktúra), demonstrating that the transition need not be expensive or complex. The guidance categorizes businesses into three tiers—micro entrepreneurs with few invoices, VAT payers with external accountants, and companies with existing invoicing software—and outlines tailored solutions including free web-based options

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Germany: German Federal Fiscal Court Launches LinkedIn for Tax Rulings

On 3 September 2026, the BFH announced its official launch on the professional networking platform LinkedIn, effective 9 September 2026. The court aims to increase transparency and accessibility of its supreme tax jurisprudence by publishing summaries of key decisions, procedural updates, and event announcements. This digital outreach initiative targets tax practitioners, academics, and the broader

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Gibraltar: Gibraltar Releases 2026/2027 Tax Facts Guide for Professionals

On 3 September 2026, Ernst & Young (EY) Gibraltar released the latest edition of its annual Gibraltar Tax Facts publication for the 2026/2027 fiscal year. This authoritative guide serves as a critical reference for multinational corporations, financial institutions, and private clients operating in or through the British Overseas Territory. The publication consolidates the current tax

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Poland: Poland Tax IT Systems COI Maintenance Window on Sept 3

On 3 September 2026, the Central IT Center (Centrum Ośrodka Informatyki – COI) of the Polish National Revenue Administration announced a scheduled maintenance window for its core information systems. The maintenance is set to occur on 3 September 2026, during which various tax and customs IT systems managed by COI may be temporarily unavailable or

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Romania: Romania ANAF Clarifies Joint Liability Criteria for Tax Debts

On 3 September 2026, Romania’s National Agency for Fiscal Administration (ANAF) published a press release announcing a revision to the joint and several liability procedure (răspundere solidară) under the Fiscal Procedure Code. The update introduces clearer criteria and better‑grounded decisions for determining which persons may be held liable for the outstanding tax debts of a

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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: Extended Agricultural Diesel Tax Cut Through 2027

The Council of Legislation referral (Lagrådsremiss) published on 3 September 2026 proposes extending the temporarily expanded reduction of carbon dioxide and energy tax on diesel used in work machines, ships, and certain boats for professional agriculture, forestry, and aquaculture (known as agricultural diesel). The reduction, initially introduced to mitigate high fuel costs, would now cover

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Germany: German Court Allows Tax Deduction for School Association Fees

On 3 September 2026, the BFH ruled (X R 27/23) that parental contributions to a private school’s support association (Schulförderverein) can qualify as tax-deductible school fees (Schulgeld) under Section 10(1)(9) of the German Income Tax Act (EStG), provided the association directly supports the school’s operations and the payments are effectively earmarked for tuition-related purposes. The

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Poland: Poland e-Tax Office Maintenance Window Scheduled for Sept 3

On 3 September 2026, the Polish National Revenue Administration (KAS) announced a maintenance window for the eUrząd Skarbowy (e-Tax Office) portal, the primary online platform for taxpayers to interact with tax authorities. The maintenance is scheduled for 3 September 2026 and may result in temporary unavailability of key services, including tax return submission (PIT, CIT,

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