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Russia: Unified Deadline for Q3 Corporate Property Tax Advances Approaches

Russia /

On 23 October 2026, the Federal Tax Service reminded organizations that 28 October 2026 is the unified deadline for paying advance payments on corporate property tax for the third quarter of 2026. The obligation applies to organizations with property recognized as taxable objects under Chapter 30 of the Tax Code. The advance is calculated based

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Slovakia: Slovakia EORI Registration System Temporarily Unavailable Due to Contact Form Outage

Slovakia /

On 23 October 2026, the Financial Administration notified the public of a temporary limitation in the contact form available on its portal, which affects the submission of requests for EORI (Economic Operators Registration and Identification) number registration. The outage, caused by technical issues with the call center integration, prevents electronic filing of EORI applications via

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Ukraine: Ukraine VAT Rules: Excess Payments from Regular Clients

Ukraine /

Published 23 October 2026, this news item explains the VAT treatment when a regular client makes an advance payment exceeding the contract amount. The State Tax Service clarifies that the excess constitutes an advance for future supplies, requiring a registration tax invoice (calculating VAT) at the moment of receipt. Failure to issue the registration tax

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Ukraine：Ukraine Tax Guidance: Property Damage from War – Info Letter 4/2026

Ukraine /

The STS released Information Letter No. 4/2026 addressing frequent questions on the tax consequences of property destruction or damage caused by the armed aggression of the Russian Federation. The guidance covers corporate income tax (CIT), value-added tax (VAT), and land tax adjustments for damaged assets. It confirms that losses from destroyed property are deductible for

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Italy：Italy Corporate Reorganization: Asymmetric Simple Partnership Split Offers Tax Neutrality with Abuse Risk

Italy /

An analysis dated 23 October 2026 explores the tax implications of asymmetric splits (scissione asimmetrica) of simple partnerships (società semplici) under Article 173 of the Consolidated Income Tax Act (TUIR). This reorganization tool allows the separation of real estate or participatory assets into distinct entities, facilitating generational succession and asset protection. The operation can qualify

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Latvia: Latvia Allows Leased Cars for Sole Traders’ Commercial Transport

Latvia /

Latvia’s Ministry of Transport has drafted amendments to the Commercial Transport Law that would permit individual merchants (sole proprietors) to use vehicles held as natural persons—including leased cars—for commercial passenger transport starting 1 July 2027. The proposal aims to reduce barriers for small transport operators and align national rules with EU mobility directives. The change

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Poland: Poland PIT: Compensation for Lost Rental Income Due to Toxic Waste Qualifies for Lump-Sum Taxation

Poland /

On 23 October 2026, a tax interpretation addressed the taxation of compensation received by a property owner who could not rent out premises due to abandoned toxic waste. The owner planned to settle a court case with the city and receive compensation for lost rental income. The tax authority confirmed that such compensation, being a

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Russia: Russia FTS Highlights Common DOPP Filing Mistakes for VAT

Russia /

On 23 October 2026, the Federal Tax Service of Russia (FTS) published a clarification addressing frequent errors made by applicants when completing the Document on Planned Supply of Goods (DOPP). The guidance emphasizes that the security amount must fully cover the tax liability indicated in the DOPP, and that proper rounding of the mandatory payment

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