Europe - AGENTIC GLOBAL TAX NEWS

Ukraine：Ukraine Tax Residency Certificate: Application Process and Documents

On 23 October 2026, the State Tax Service issued detailed guidance on obtaining a Tax Residency Certificate (TRC), a critical document for Ukrainian residents claiming benefits under double tax treaties (DTTs). The certificate confirms a taxpayer’s residency status for a specific period, enabling reduced withholding tax rates on dividends, interest, royalties, and other cross-border income.

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Greece：Greece Closes Nightclub for 48 Hours Over Receipt Violations

Greece / AGT Team

On 23 October 2026, the Independent Authority for Public Revenue (AADE) announced a 48-hour immediate closure of a well-known nightclub in Greece for non-issuance of receipts to customers. The enforcement action follows targeted inspections by the Financial Crime Prosecution Authority (SDOE) and AADE audit teams, which identified systematic failure to provide fiscal receipts, constituting a

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Moldova: Record Vehicle Imports Surge Customs and VAT Collections

Moldova / AGT Team

Customs data released on 23 October 2026 reveals that Moldova imported a record 42,000 vehicles in the first nine months of 2026, a 38% increase year-on-year. This surge generated an estimated 1.2 billion MDL in additional customs duties, VAT, and excise taxes. The growth is driven by pent-up demand, favorable exchange rates, and the temporary

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Poland：Poland Family Foundation Tax Changes Adopted: Short-Term Rental Income Taxed, Two-Year Holding for CIT-Free Sale

Poland / AGT Team

On 23 October 2026, the Sejm approved changes to the taxation of family foundations (fundacje rodzinne). The amendments subject income from short-term rentals (e.g., Airbnb-style letting) to standard CIT, removing the previous exemption. Additionally, to qualify for CIT exemption on the sale of assets, foundations must hold the assets for at least two years. The

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Romania: Romania ANAF Digital Training Boosts Taxpayer Services 2026

Romania / AGT Team

On 23 October 2026, Romania’s National Agency for Fiscal Administration (ANAF) concluded a three-day national training session for its management team, focusing on the deployment of new digital instruments and the enhancement of taxpayer services. The event, held from 21 to 23 October, showcased the progress of ANAF’s digitalization roadmap for the 2021–2026 period, a

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Russia: Russia Property Tax Advance Payment Deadline Approaches for Organizations

Russia / AGT Team

As of 23 October 2026, the Federal Tax Service reminded organizations that advance payments for corporate property tax for the third quarter of 2026 are due no later than 28 October 2026. Payments must be transferred to the Unified Tax Account (ENS) using the appropriate budget classification codes (KBC). The reminder applies to all organizations

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Spain: Spain Launches Draft Order to Keep Module System for Self-Employed in 2027

Spain / AGT Team

On 23 October 2026, the Spanish Tax Agency released the draft ministerial order establishing the conditions for the objective estimation (modules) regime for the 2027 fiscal year. The order maintains the existing module coefficients and the 5% reduction but is currently in the public consultation phase. Final approval requires parliamentary ratification, meaning self-employed taxpayers must

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Greece：Greece Launches Digital Binding Origin Information for Traders

Greece / AGT Team

On 23 October 2026, the Independent Authority for Public Revenue (AADE) launched a fully digital platform for the issuance of Binding Origin Information (BOI) decisions, enabling businesses to obtain legally binding customs origin rulings electronically and in real time. The new system integrates with the EU’s Customs Decisions System (CDS) and aligns with the Union

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Poland：Poland Excise VAT Hike on Alcohol Sugary Drinks Energy Drinks Approved by Sejm

Poland / AGT Team

On 23 October 2026, the Sejm voted to increase excise duty on alcoholic beverages and to apply the standard 23% VAT rate to non-alcoholic beverages and energy drinks (previously taxed at 8% or 5%). The measures are part of a broader fiscal consolidation and public health package. The opposition voted against but was in the

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Russia: Russia Sets 2027 Work Injury Insurance Contribution at 3,160 Rubles

Russia / AGT Team

On 23 October 2026, the Ministry of Labor and Social Protection announced that the annual insurance contribution for occupational injuries and diseases under the Automated Simplified Taxation System (AUSN) will increase to 3,160 rubles per employee for 2027, up from 2,959 rubles in 2026. This contribution is mandatory for all individual entrepreneurs and organizations applying

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