Europe

On 30 October 2026, the State Tax Service (STS) of Ukraine published a reminder for taxpayers regarding the algorithm of actions when property or documents are damaged or destroyed due to armed aggression. This guidance clarifies the procedural steps taxpayers must follow to report losses, adjust tax bases, and claim relevant reliefs under the Tax

The Supreme Court of Ukraine, in its ruling of 25 October 2026 (Case No. 910/12456/24-Ц), upheld the tax authority’s position that an employee’s right to claim standard tax deductions (social, property, education) under Article 176 of the Tax Code is contingent on the employer’s actual remittance of withheld ПДФО to the budget. The case involved

On 30 October 2026, the State Tax Service released an explanation on how the tax amount will be determined for sales conducted through digital platforms. This clarification addresses the growing volume of e-commerce transactions and aligns with recent amendments to the Tax Code concerning the liability of platform operators to withhold and remit taxes on