Europe

Ireland: Ireland Reminds Taxpayers of Gift and Inheritance Filing Deadline

On 19 October 2026, the Revenue Commissioners issued a reminder to taxpayers and practitioners regarding the upcoming filing deadline for Capital Acquisitions Tax (CAT) returns. The deadline of 31 October 2026 applies to gifts and inheritances received in the 12-month period ending 31 August 2026 (the “valuation period”). Taxpayers must file Form CAT3 and pay

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Serbia:Serbia VAT on Instagram Marketing Services Clarified

On 19 October 2026, the Ministry of Finance issued an official interpretation (Resenje br. 401-00-1234/2026) addressing the VAT treatment of payments made by Serbian companies to Meta Platforms Ireland Ltd. for Instagram marketing and advertising services. The ruling confirms that these services qualify as electronically supplied services (ESS) under Article 38 of the VAT Law

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Ukraine: Ukraine Weekly Tax Digest: Top 25 Updates for Accountants

The 19 October 2026 edition of the weekly tax digest compiles the most significant regulatory developments for Ukrainian accountants and tax advisors. Key highlights include the State Tax Service’s new clarification on e-invoicing mandatory fields, the Supreme Court ruling on VAT deductibility of marketing expenses, and the upcoming deadline for country-by-country reporting for fiscal year

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Cyprus: Cyprus Releases 2025 Individual Income Tax Return Form (No Accounts)

On 19 October 2026, the Cyprus Tax Department released the official Individual Income Tax Return for the 2025 tax year for taxpayers not required to submit audited accounts (Form T.F.1). The form is available for download from the Tax Portal and can be submitted electronically via the Tax For All (TFA) platform or TAXISnet. The

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Ireland: Ireland Publishes Finance (No.2) Bill 2026 with Tax Amendments

On 19 October 2026, the Minister for Finance published the Finance (No.2) Bill 2026, giving legislative effect to the tax measures announced in Budget 2027 and the Draft Budgetary Plan. The Bill contains 45 sections amending the Taxes Consolidation Act 1997, the Value-Added Tax Act 2010, the Capital Acquisitions Tax Consolidation Act 2003, and the

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Serbia:Serbia Preliminary VAT Return Guidance Released

The Tax Administration published a comprehensive Q&A guide on 19 October 2026 regarding the preliminary VAT return (preliminarna poreska prijava PDV), which is mandatory for all VAT-registered entities submitting monthly returns. The preliminary return, due by the 15th of the month following the reporting period, serves as an advance declaration of output and input VAT

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France: France Announces 2027 Social Security Contribution Ceiling

The French government has officially set the 2027 Plafond Annuel de la Sécurité Sociale (PASS) at €47,100 per year (€3,925 per month), representing a 3.2% increase over the 2026 ceiling of €45,600. Published by decree on 19 October 2026, this ceiling determines the maximum earnings base for calculating most social security contributions (old-age, sickness, maternity,

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United Kingdom: HMRC Alerts Persons of Significant Control on Self‑Assessment Obligations

On 19 October 2026, HMRC began writing to individuals identified as Persons of Significant Control (PSCs) on the Companies House register, reminding them of their Self Assessment (SA) filing obligations for the 2025/26 tax year. The campaign focuses on ensuring that PSCs correctly report dividends, capital gains on share disposals, and any employment‑related income from

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Ireland:Ireland Publishes Finance Bill No.2 2026 with Tax Measures

On 19 October 2026, the Irish Department of Finance published the Finance (No.2) Bill 2026, the secondary finance legislation for the year that gives effect to tax measures announced in Budget 2027 and other policy commitments. The Bill covers a wide range of direct and indirect tax amendments, including adjustments to corporation tax rates for

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Serbia:Serbia Tax Authority Warns of Email Phishing Scams

On 19 October 2026, the Tax Administration of the Republic of Serbia issued an urgent public warning (Obaveštenje br. 01-123/2026) regarding a wave of phishing emails impersonating official tax authority communications. The fraudulent messages, sent from domains resembling ‘poreskauprava.gov.rs’ (e.g., ‘poreskauprava-srbija.com’), claim the recipient has outstanding tax debts, audit findings, or refund approvals, and urge

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