Europe

On 21 October 2026, the Ministry of Social Policy published a draft law amending the Labor Code and Tax Code to strengthen employment guarantees for persons with disabilities. The proposal requires employers with more than 20 employees to conduct individual workplace assessments and implement reasonable accommodations, with costs partially offset by a new tax credit

On 21 October 2026, the State Tax Service released its official position on the application of anti-fraud restrictions governing the sale and distribution of excise stamps for tobacco, alcohol, and fuel products. The guidance interprets recent amendments to the Tax Code aimed at combating illicit trade and stamp counterfeiting. Key measures include limiting stamp sales

On 21 October 2026, the State Tax Service announced that starting 1 January 2027, all transport tax payers must submit declarations using a newly approved electronic form. The updated form incorporates additional data fields for vehicle classification (electric, hybrid, combustion), CO2 emissions, and usage category (commercial, passenger, freight), enabling more granular tax administration and alignment