Europe

Russia: All-Russian Tax Education Marathon Launches at National Center Russia

On 23 October 2026, the Federal Tax Service inaugurated the All-Russian Educational Tax Marathon at the National Center “Russia” in Moscow. The marathon, running through November 2026, features lectures, interactive workshops, and digital quests aimed at improving tax literacy among citizens, entrepreneurs, and students. Topics include personal tax obligations, business registration, and the use of

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Spain: Spain Sanctions Self-Employed for Amending Tax Returns to Claim Refunds

As of 23 October 2026, reports confirm the Spanish Tax Agency is imposing penalties on self-employed individuals who file complementary or rectifying returns to correct errors and recover overpaid taxes. The sanctions stem from the new rectification system introduced by Law 13/2023, which treats certain self-corrections as ‘late filings’ subject to surcharges. Tax advisors warn

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Russia: Russia Proposes Tax Deduction for Psychological Assistance Costs

On 23 October 2026, a legislative initiative was submitted to the State Duma proposing a new personal income tax (PIT) deduction for expenses incurred on psychological assistance services provided by individual entrepreneurs, legal entities, or self-employed practitioners. The deduction would cover non-medical psychological support, counseling, and coaching services that do not fall under the existing

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Russia: FTS Discusses Personal Taxpayer Account Features at National Center

On 23 October 2026, during the Tax Marathon at the National Center “Russia”, the Federal Tax Service presented the latest functionalities of the Personal Taxpayer Account (LKN). Demonstrations included real-time tax debt monitoring, electronic submission of deduction applications, integration with the Gosuslugi portal, and the new “Family Access” feature allowing authorized representatives to manage tax

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Finland: Finland Sets 2027 Tax-Free Business Travel Allowances

On 23 October 2026, the Finnish Tax Administration (Verohallinto) published the updated tax-exempt daily allowances and kilometre rates for business travel effective from 1 January 2027. These adjustments reflect the annual index-based revision mandated by the Income Tax Act (Tuloverolaki 1535/1992) and the Government Decree on Travel Expenses (Valtioneuvoston asetus matkakuluksista 1244/2015). The new rates

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Netherlands: Residential Use Blocks VAT-Taxable Home Office Rental, Supreme Court Rules

On 23 October 2026, the Dutch Supreme Court delivered a significant ruling on the VAT treatment of home office rentals. The Court held that while exclusive business use is not a strict requirement for VAT-taxable rental of a workspace, any actual residential use—no matter how limited—prevents the application of VAT to the rental. This decision

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Russia: AI and Risk Management in Tax Administration Discussed in Tajikistan

On 23 October 2026, a bilateral meeting between the Federal Tax Service of Russia and the Tax Committee under the Government of Tajikistan took place in Dushanbe. The agenda focused on the application of artificial intelligence and automated risk management systems (RMS) in tax administration. Russian experts presented the architecture of the unified RMS, which

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Slovakia: Slovakia e-Invoicing Mandate 2027: Tax Authority Advises Accountants on Preparation

On 23 October 2026, the Financial Administration of the Slovak Republic published guidance for accountants and tax advisors on the upcoming mandatory electronic invoicing (eFaktúra) regime effective from 1 January 2027. The measure, introduced under Act No. 222/2004 Coll. on Value Added Tax as amended, requires all VAT-registered entities to issue and receive invoices exclusively

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Ukraine:Ukraine STS Plans Technical Works, Temporary System Limits

The State Tax Service of Ukraine (STS) announced planned technical works that may temporarily limit access to its electronic systems and services. The maintenance window is scheduled for late October 2026, affecting the Electronic Cabinet, e-reporting portals, and other digital platforms. Taxpayers and tax agents are advised to plan submissions accordingly to avoid missing statutory

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