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Moldova: Mobile App Simplifies Tax Compliance for Moldovan Freelancers

Moldova /

Launched on 27 October 2026, the State Tax Service’s mobile application “START” allows freelancers and micro-service providers to register, file quarterly turnover declarations, and pay the simplified 7% professional income tax directly from smartphones. Accompanying regulatory clarifications issued under Order No. 412/2026 define eligible activities, revenue thresholds (up to 600,000 MDL annually), and record-keeping simplifications.

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Poland: Finance Minister Slams Influencer Andziaks’ Tax Remarks as Selfish

Poland /

On 27 October 2026, Finance Minister Andrzej Domański publicly condemned recent social media comments by influencer Andziaks, who questioned the fairness of Poland’s tax system after her company began paying the minimum corporate income tax (CIT) of 9% (the so-called “mikropodatek”). The Minister labeled the remarks “very selfish” and signaled that the National Revenue Administration

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Russia: When Employer Childbirth Lump Sum is Exempt from Social Contributions

Russia /

On 27 October 2026, the Federal Tax Service clarified the conditions under which a one-time material assistance payment made by an employer to an employee upon the birth of a child is exempt from mandatory social insurance contributions. Under Article 422 of the Tax Code, payments up to 50,000 rubles per child are exempt, provided

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Ireland: Ireland PAYE Settlement Agreements Guidance Updated

Ireland /

On 27 October 2026, Irish Revenue issued eBrief No. 160/26 providing updated guidance on PAYE Settlement Agreements (PSAs). PSAs allow employers to settle the tax liability on certain benefits and expenses provided to employees without deducting PAYE at source. The updated guidance reflects recent legislative changes and administrative improvements, including revised filing deadlines, expanded categories

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Iceland: Iceland Publishes 2026 Corporate Tax Assessment Timeline

Iceland /

On 27 October 2026, Skatturinn published the detailed schedule and procedural framework for the 2026 corporate tax assessment, confirming that the final assessment for legal entities will take place on 30 October 2026. This publication, made under Article 14 of the Income Tax Act No. 90/2003 and Regulation No. 530/2004 on Tax Assessment Procedures, provides

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Italy: Italy: Fuel Bonus Compensation Code Released for Diesel Price Relief

Italy /

The Italian Tax Authority has published the operational code enabling businesses to compensate the fuel bonus credit via Form F24. This measure, introduced to mitigate the impact of soaring diesel prices, allows eligible enterprises to offset the credit against tax liabilities until 31 December 2026. The bonus targets companies in the transport, logistics, and agricultural

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Poland: Polish Senate Rejects Revolutionary PIT Amendments by Kowalski and Petru

Poland /

On 27 October 2026, the Polish Senate voted down radical amendments to the PIT reform bill proposed by opposition MPs Kowalski and Petru. The rejected amendments sought to raise the tax-free allowance to PLN 80,000 and introduce a third progressive rate of 35% for incomes above PLN 500,000. The Senate’s decision keeps the government’s original

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Switzerland: Switzerland Publishes Draft VAT Practice Rulings for Consultation

Switzerland /

The Swiss Federal Tax Administration (FTA) has published two draft practice rulings (Praxisfestlegungen) from the Main Division for Value Added Tax (VAT) for public consultation. The consultation period runs until November 27, 2026. The drafts address specific VAT application issues, including the treatment of certain cross-border services and the deduction of input tax for mixed-use

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Italy: Italy: VAT Refund Approved for SICAF on Own Property Demolition

Italy /

The Italian Revenue Agency, in ruling n. 192/2026 dated 27 October 2026, addressed the VAT treatment of demolition and remediation expenses incurred by a SICAF (Società di Investimento Collettivo del Risparmio a Capitalizzazione Fissa) for real estate development projects. The Agency determined that such costs generate a refundable VAT credit when they relate to properties

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Italy: Italy: Two New F24 Codes for Bilateral Body Contributions Released

Italy /

The Italian National Social Security Institute (INPS) has added two new causali (payment reason codes) to the F24 form for the remittance of contributions destined for bilateral bodies (enti bilaterali) that have signed specific conventions with INPS. The expansion of the code catalog facilitates the correct allocation of payments and improves traceability of funds transferred

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