As of 23 October 2026, Slovenia has not yet transposed the EU Pay Transparency Directive (Directive (EU) 2023/970) into national law, despite the transposition deadline of 7 June 2026. The directive aims to strengthen the application of the principle of equal pay for equal work or work of equal value between men and women through
Slovenia: Slovenia Lags on EU Pay Transparency Directive Implementation Read More »
As of 23 October 2026, this article details the legal procedure for restoring a lost original order on director appointment, a document frequently required for banking operations, tax authority interactions, and notarized transactions. The restoration follows the Civil Code provisions on duplicate documents and requires a shareholders’ meeting protocol confirming the original appointment details. Key
Ukraine: Ukraine Corporate Governance: Restoring Lost Director Appointment Order Read More »
On 23 October 2026, PwC Luxembourg published a comprehensive guide addressing the upcoming mandatory B2B e-invoicing obligation set to take effect from 1 January 2028. This requirement stems from the EU’s VAT in the Digital Age (ViDA) package and the Luxembourg Law of 2024 transposing the EU Directive 2024/XXXX. The publication outlines the scope of
Luxembourg: Luxembourg Mandates B2B E-Invoicing from 2028: Compliance Guide Read More »
On 23 October 2026, the Sejm adopted unfavorable changes to the lump-sum tax on recorded revenues (ryczałt ewidencjonowany). The previous-year revenue limit for eligibility is slashed from EUR 2 million to EUR 250,000. Several lump-sum rates are increased, and certain reliefs (e.g., for R&D, IP Box) are restricted or eliminated for lump-sum taxpayers. The bill
On 23 October 2026, the Portuguese Ministry of Finance announced a significant reform to the Imposto Unico de Circulacao (IUC), the annual vehicle circulation tax, with changes taking effect from 1 January 2027. The reform introduces a new payment schedule that aligns the tax due date with the month of the vehicle’s initial registration, replacing
Portugal: Portugal IUC Vehicle Tax Reform 2027: New Payment Dates Read More »
On 23 October 2026, Russian Deputy Finance Minister Alexey Sazanov unveiled a comprehensive program to automate customs operations using artificial intelligence, targeting faster cross-border clearance and enhanced compliance. The initiative, presented at a Ministry of Finance press briefing, details the rollout of AI-driven risk management systems across major border checkpoints, leveraging machine learning to analyze
Russia: Russia Customs AI Automation Accelerates Cross-Border Clearance Read More »
Released 23 October 2026, this guidance explains the accounting and tax treatment for correcting material errors discovered after a company changes its special tax regime (e.g., from single tax to general VAT system). Under National Accounting Standard 8 and Tax Code Article 187, corrections are made retrospectively in the current period’s financial statements and tax
Ukraine: Ukraine Accounting Standards: Error Correction After Special Regime Change Read More »
On 22 October 2026, the Ministry of Finance initiated the formal procedure to extend the objective estimation (módulos) regime for self-employed workers into 2027 by publishing a draft ministerial order. The order sets out the conditions, coefficients, and reductions applicable next year, but it remains subject to public consultation and subsequent parliamentary ratification. The move
Spain: Government Launches Draft Order to Keep Module Regime for 2027 Read More »
As of 23 October 2026, the State Tax Service updated the instruction for filling out the Report on Contribution for Support of Persons with Disabilities (Form No. DF-7). The report number must now follow a strict format: region code (2 digits) + tax office code (2 digits) + sequential number (4 digits) + check digit
Ukraine：Ukraine Social Security: Disability Support Contribution Report Numbering Read More »
On 23 October 2026, the Finnish Tax Administration (Verohallinto) published its annual decision on tax-free reimbursement rates for travel expenses effective for the 2027 tax year. The decision updates the maximum tax-exempt amounts for mileage allowances, daily subsistence allowances (per diems), and meal deductions for domestic and international business travel. These rates are critical for
Finland: Finland Sets 2027 Tax-Free Travel Reimbursement Rates Read More »
