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Italy: Italy First Home Tax Credit: Repurchase Relief for Property Buyers

Italy /

Effective 1 September 2026, the Italian tax authorities have clarified the application of the first-home repurchase tax credit (credito d’imposta per riacquisto prima casa) in the 2026 income tax return. This credit allows taxpayers who sell their primary residence and buy a new one within one year to offset the registration tax (imposta di registro)

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United Kingdom: UK Vaping Products Duty Launches with New Stamps Scheme

United Kingdom /

As of 1 September 2026, HM Revenue & Customs (HMRC) has issued a critical press release confirming that the new Vaping Products Duty and the accompanying Vaping Duty Stamps Scheme will commence on 1 October 2026. This marks a significant expansion of the UK’s excise duty regime, targeting the rapidly growing vaping market to align

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Albania: Albania Mandates POS Fiscalization for Businesses by Dec 31

Albania /

Effective 1 September 2026, the Albanian Government confirmed the final deadline of 31 December 2026 for mandatory installation of certified fiscal POS (Point of Sale) systems by all businesses engaged in cash transactions, pursuant to Law No. 87/2019 on fiscalization and Law No. 9920/2008, Article 59 (as amended by Law No. 79/2025). The requirement applies

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Italy: Italy Business Transfer Tax Exemption Survives Failed Settlement

Italy /

On 1 September 2026, the Italian Revenue Agency issued Legal Consultation No. 9/2026, clarifying that the tax liability exemption for the acquirer of a business (cessionario d’azienda) under Article 14 of Legislative Decree No. 472/1997 remains intact even if the seller’s fiscal transaction (transazione fiscale) concluded within a debt restructuring agreement is later resolved due

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Slovakia: Slovakia e-Invoicing Conferences Fill Up as Mandate Nears

Slovakia /

As of 1 September 2026, the Slovak Financial Administration (Finančná správa) announced that its free September conferences on electronic invoicing (eFaktúra) have exceeded expectations, with three venues in Žilina, Košice, and Banská Bystrica already at full capacity. The conferences aim to prepare businesses for the mandatory e-invoicing regime, which aligns with new EU VAT digital

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Germany: DStV News September 2026: Annual Tax Bill, Data Interfaces, Digital Strategy

Germany /

On 1 September 2026, the DStV released its monthly member newsletter (DStV-News 09/2026) covering critical regulatory developments for the tax advisory profession. Key items include the DStV’s formal position on the Federal Ministry of Finance’s draft Annual Tax Act 2026 (Jahressteuergesetz 2026), which proposes amendments to § 158 AO (tax secrecy exceptions), § 87a AO

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United Kingdom: UK VAT OSS Union Scheme: Service Status and Known Issues

United Kingdom /

Published 1 September 2026, this guidance page provides real-time service availability and known technical issues for the VAT One Stop Shop (OSS) Union Scheme, the EU-wide portal enabling UK businesses (including Northern Ireland) to report and pay VAT on B2C cross-border supplies of services and distance sales of goods to EU consumers. Since Brexit, UK

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Italy: Italy VAT Exemption for Forest Consortium Museum Activities

Italy /

On 1 September 2026, the Italian Revenue Agency released Response No. 166/2026, addressing the VAT treatment and entertainment tax obligations for activities organized by forest consortia (consorzi forestali). The ruling concerned guided tours along naturalistic trails, educational workshops, and an immersive museum classroom experience (aula museale immersiva). The Agency determined that these activities do not

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Latvia: Latvia Bans Industrial Imports from Russia, Belarus from Sept 1

Latvia /

Effective 1 September 2026, the Latvian Cabinet of Ministers Regulation No. 509, dated 25 August 2026, “Regulations on Prohibited Industrial Goods for Import into Latvia,” enters into force. This measure aligns with European Union sanctions packages targeting the Russian Federation and the Republic of Belarus in response to the ongoing aggression against Ukraine. The regulation

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Russia: Russia Corporate Tax: Financial Result Rules for Equity Construction Contracts

Russia /

On 1 September 2026, the Federal Tax Service released an official interpretation of Article 274.1 of the Tax Code concerning the determination of financial results under equity construction agreements (dolevoye stroitelstvo). The clarification addresses the timing of revenue recognition, allowable deductions for construction costs, and the treatment of advance payments from participants (dolshchiki) for profit

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