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Ireland：Ireland Revises Guidance on Free Subsidised Accommodation

Ireland /

On 23 October 2026, Revenue released an updated Tax and Duty Manual Part 05-01-01c, Chapter 3, concerning the provision of free or subsidised accommodation to employees. The revision reflects recent legislative changes and provides clarified rules for determining the taxable benefit-in-kind value of accommodation provided by employers. Key Takeaways Valuation Methodology: The manual introduces updated

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Montenegro：Montenegro Warned: EU Accession Risks Fiscal Crisis Without Reform

Montenegro /

Leading economist Professor Inna Steinbuka delivered a stark warning to Montenegrin policymakers during the Podgorica Fiscal Forum on October 20, 2026, cautioning that optimism surrounding EU membership negotiations must not delay critical fiscal consolidation. With Montenegro’s public debt approaching 75% of GDP and the fiscal deficit projected at 4.2% for 2026, Steinbuka emphasized that convergence

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Poland: Poland KSeF Self-Invoicing: Tax Authority Requires XML Format and Seller Acceptance Before Issuance

Poland /

On 23 October 2026, the Director of the National Tax Information (KIS) clarified the procedural requirements for self-invoicing (samofakturowanie) under the National e-Invoice System (KSeF). The tax authority takes a strict stance: the buyer must share the draft invoice in XML format (not PDF) with the seller, and the seller’s acceptance (explicit or tacit) must

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Slovenia: EU Classifies Aluminium Telescopic Tubes Under New TARIC Code

Slovenia /

On 23 October 2026, the European Commission published Implementing Regulation (EU) 2026/2265, which establishes the classification of telescopic tubes made of aluminium in the Combined Nomenclature (CN) and the integrated Tariff of the European Union (TARIC). The regulation resolves previous classification uncertainties by assigning a specific CN code and TARIC subdivision, ensuring uniform application across

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Ukraine: Ukraine Weekly Tax Digest: October 23 Edition for Accountants

Ukraine /

The 23 October 2026 weekly digest covers the most impactful developments for Ukrainian tax practitioners. Highlights include the State Tax Service’s new risk-oriented audit plan for Q4 2026 targeting construction and IT sectors, the Ministry of Finance’s draft order on electronic tax audit procedures, and the upcoming 30 October deadline for Q3 2026 VAT returns

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Croatia: Croatia Publishes Tax Debtor Payment Report and List Updates

Croatia /

On 23 October 2026, the Croatian Tax Administration published its latest “Izvješće o uplatama” (Report on Payments), detailing tax debtors who have been removed from the official debtor list after fully settling their obligations, as well as those who remain listed. This periodic disclosure serves as a transparency measure and enforcement tool, reinforcing compliance by

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Luxembourg: Luxembourg Pushes Revised US Double Tax Treaty for ETF Growth

Luxembourg /

In an interview published 23 October 2026, Riccardo Lamanna, Country Head of State Street Luxembourg, emphasized that a modernized double taxation treaty with the United States is critical to maintaining Luxembourg’s position as the leading European domicile for UCITS ETFs. The current treaty, dating from 1996 with a 2009 protocol, imposes a 15% withholding tax

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Poland: Poland Accounting: Machine Part Replacement Classification Repair vs Modernization Tax Impact

Poland /

On 23 October 2026, an accounting guide addressed the classification of a PLN 25,000 net expenditure for replacing worn parts of a machine. Although the contractor labeled the service “modernization,” the machine only regained its original efficiency. Under the Accounting Act and tax rules, such expenditure is a repair (maintenance) and should be expensed immediately,

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Poland：Poland Experts: PIT Reform Ends ‘Silent Tax Hike’ from Frozen Thresholds

Poland /

On 23 October 2026, a panel of tax experts from the Warsaw School of Economics (SGH) and the Polish Tax Association (PTA) published a joint opinion confirming that the proposed automatic indexation of PIT thresholds from 2028 effectively terminates the “silent tax hike” (cicha podwyżka podatków) operational since 2022. The phenomenon, driven by 18.7% cumulative

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Slovenia: Slovenia Supplements Armenia Preferential Origin Rules with New Codes

Slovenia /

On 23 October 2026, the Financial Administration of the Republic of Slovenia (FURS) issued a supplementary notice to the autonomous preferential regime for the Republic of Armenia, originally introduced by EU Regulation 2026/2269 effective 10 October 2026. The update specifies new origin declaration codes — N954, U162 and U082 — that must be used in

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