Europe

Kosovo:Kosovo Tax Admin Mandates Electronic Supply Income Declaration

The Tax Administration of Kosovo (ATK) issued a public reminder on 19 October 2026 addressing all taxpayers — including non-resident individuals, resident individuals, and legal entities — regarding their obligation to declare and pay taxes on revenues derived from electronic supplies. The notice emphasizes compliance with the current tax legislation, including the payment of pension

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Ireland: Ireland Updates FATCA Compliance Guidance for Financial Institutions

On 19 October 2026, the Irish Revenue Commissioners published updated guidance for Financial Institutions (FIs) regarding their obligations under the Foreign Account Tax Compliance Act (FATCA) Intergovernmental Agreement (IGA) between Ireland and the United States. The revised guidance, effective immediately, clarifies due diligence procedures for new and pre-existing accounts, reporting requirements for US Reportable Accounts,

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Greece: ENFIA Property Tax Cut 50% for 15,689 Holdings in Small Settlements

The Ministry of Finance announced a 50% reduction in the Unified Property Tax (ENFIA) for 15,689 property holdings located in small settlements with populations under 2,000 inhabitants. The measure, effective for the 2026 tax year, applies automatically based on the property’s cadastral location and does not require a separate application. The relief targets rural and

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Ireland: Ireland VAT Guidance Revised for Vehicle Hiring and Leasing

On 19 October 2026, Irish Revenue issued updated VAT guidance concerning the hiring and leasing of means of transport, replacing the previous version from 2022. The guidance clarifies the VAT treatment for short-term hire, long-term lease, and finance lease arrangements for cars, commercial vehicles, and other transport means. It addresses the place of supply rules

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Italy: Italy Real Estate Census: Treasury & Tax Agency Release Property Data

On 19 October 2026, the Department of Finance (Dipartimento delle Finanze) and the Revenue Agency (Agenzia delle Entrate) jointly published the latest edition of “Gli immobili in Italia” (Real Estate in Italy), providing a comprehensive statistical snapshot of the national real estate stock as of 2026. The report integrates cadastral data, OMI (Osservatorio del Mercato

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Russia: Russia Cash Register Rules: Yandex Outage Triggers Correction Receipts

Following technical disruptions to Yandex’s payment and fiscal infrastructure, the Federal Tax Service announced on 19 October 2026 that all transactions for which cash receipts were not issued during the outage must be documented via correction receipts (кассовые чеки коррекции) once normal service resumes. The directive specifically addresses self-employed individuals (professional income tax payers) operating

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Ireland: Irish Revenue Updates Guidance on Gross Payment Rules

On 19 October 2026, the Revenue Commissioners published revised guidance on the operation of the Relevant Contracts Tax (RCT) system, specifically addressing payments made without deduction of tax (gross payments) to principal contractors and subcontractors in the construction, forestry, and meat-processing sectors. The updated guidance, effective from 1 November 2026, outlines the conditions under which

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Italy: Italy Third Sector Tax Reform: Rome Roadshow Covers Fiscal Changes

On 19 October 2026, the Revenue Agency held a roadshow event in Rome as part of its national tour dedicated to the tax reform of the Third Sector (Terzo Settore), introduced by Legislative Decree 112/2017 and subsequent amendments. The session focused on the practical application of the new VAT exemption regimes for non-commercial activities, the

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Ireland: UK HMRC Releases Updated Guidance for Overseas Tax Agents

On 19 October 2026, HM Revenue & Customs (HMRC) published updated guidance for overseas tax agents acting on behalf of UK taxpayers. The guidance, effective immediately, clarifies the registration requirements for non-UK based agents under the Money Laundering Regulations 2017, the scope of their authorization to act via HMRC online services, and their obligations regarding

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Ireland:Ireland Updates Stamp Duty Consanguinity Relief Guidance

On 19 October 2026, Revenue updated the Stamp Duty Manual Schedule 1 regarding Consanguinity Relief. The relief provides a reduced stamp duty rate for transfers of property between certain family members. The update clarifies qualifying relationships, property types, and procedural requirements for claiming the relief. Key Takeaways Qualifying Relationships: The definition of “consanguinity” is refined

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