Agentic Global Tax
AGENTIC GLOBAL TAX Tax Intelligence Powered by AI
FREE SUBSCRIBE

Europe

Croatia: Croatia Announces Third Round Winners of Fiscalization Lottery Campaign

Croatia /

On 16 October 2026, the Croatian Tax Administration conducted the third drawing of the “Svaki račun se računa” (Every Receipt Counts) lottery, a fiscalization incentive program encouraging consumers to request fiscalized receipts. The draw awarded seven prizes, including a top prize of €10,000, one €5,000 prize, and five €1,000 prizes. Since its launch in 2023,

Croatia: Croatia Announces Third Round Winners of Fiscalization Lottery Campaign Read More »

Switzerland: Swiss Federal Tax Administration Releases FATCA Group Requests and Final Rulings

Switzerland /

On 16 October 2026, the Swiss Federal Tax Administration (ESTV) published a new set of FATCA group requests pursuant to Article 12 paragraph 1 of the Swiss FATCA Implementation Act (FATCA-Gesetz) and final rulings (Schlussverfügungen) under Article 5 paragraph 3 letter b of the Switzerland–USA FATCA Agreement. These publications concern U.S. tax authority (IRS) requests

Switzerland: Swiss Federal Tax Administration Releases FATCA Group Requests and Final Rulings Read More »

Spain: Verifactu Delay Announced But Not Published in BOE, Creating Legal Uncertainty

Spain /

On 16 October 2026, the Spanish Tax Agency publicly stated its intention to delay the entry into force of the Verifactu invoicing system until 2028. However, the corresponding ministerial order has not been published in the Official State Gazette (BOE), meaning the current legal deadlines remain in force. The Federation of Self-Employed Workers (ATA) denounced

Spain: Verifactu Delay Announced But Not Published in BOE, Creating Legal Uncertainty Read More »

Ukraine: Ukraine VAT Risk: Generator Cost Compensation in Restaurant Receipts

Ukraine /

Published 16 October 2026, this analytical article addresses the VAT treatment of generator fuel cost reimbursements collected from customers via fiscal receipts in the hospitality sector. The State Tax Service has clarified that such reimbursements constitute additional consideration for taxable supplies, requiring VAT calculation at the standard 20% rate. Incorrect zero-rating or omission exposes businesses

Ukraine: Ukraine VAT Risk: Generator Cost Compensation in Restaurant Receipts Read More »

Croatia: Croatia Tax Administration Releases Updated Debtor Payment Report

Croatia /

On 16 October 2026, the Croatian Tax Administration issued its bi-weekly “Izvješće o uplatama” (Report on Payments), providing an updated register of tax debtors who have fully settled their liabilities and those who remain on the enforcement list despite partial payments. This edition reflects payments processed through 15 October 2026. The report serves as an

Croatia: Croatia Tax Administration Releases Updated Debtor Payment Report Read More »

Hungary：NAV Enhances E-Cash Register Data Service for Accountants

Hungary /

Effective mid-October 2026, NAV has expanded its electronic cash register data query service with new functionalities, initially available in a test environment. The enhancement allows accountants and businesses to access more detailed transaction data from online cash registers (e-pénztárgépek), facilitating VAT compliance checks, audit preparation, and real-time sales monitoring. NAV stated the full rollout will

Hungary：NAV Enhances E-Cash Register Data Service for Accountants Read More »

Spain: Tax Agency May Treat Personal Bizum Transfers as Business Income for Self-Employed

Spain /

On 16 October 2026, tax advisors warned that the Tax Agency is increasingly cross-referencing Bizum instant payment data received from banks with quarterly VAT returns (Model 303) and annual income tax declarations. If personal Bizum transfers (e.g., gifts, expense sharing) appear in the same account used for professional income, Hacienda may presume they are undeclared

Spain: Tax Agency May Treat Personal Bizum Transfers as Business Income for Self-Employed Read More »

Ukraine: Ukraine Transfer Pricing: Missed Controlled Operations Report Deadline

Ukraine /

As of 16 October 2026, taxpayers who failed to submit the annual Report on Controlled Transactions by the 30 September 2026 deadline face automatic penalties of UAH 17,000 per report, plus potential 10% understatement penalties on transfer pricing adjustments. The State Tax Service has issued a procedural guide for voluntary late filing, which can reduce

Ukraine: Ukraine Transfer Pricing: Missed Controlled Operations Report Deadline Read More »

Czech Republic: Czech Tax Advisers Chamber Submits Comments on Startup Support Bill

Czech Republic /

On 16 October 2026, the Czech Chamber of Tax Advisers (KDP ČR) submitted formal comments to the Ministry of Industry and Trade (MPO) on the draft Act on Adjusting Conditions for Innovative and Scalable Business, commonly known as the Startup Support Act. This legislative initiative aims to create a more favorable regulatory and tax environment

Czech Republic: Czech Tax Advisers Chamber Submits Comments on Startup Support Bill Read More »

Subscribe
Subscribe