Europe

Ukraine:Southern Large Taxpayer Office Delivers UAH 1.1B to Odesa Budget in 2026

The State Tax Service reported on 16 October 2026 that the Southern Interregional Directorate for Large Taxpayers has paid UAH 1.1 billion to the Odesa city budget during the first three quarters of 2026. This includes corporate income tax, value-added tax, and other levies from major businesses operating in the region. Key Takeaways Major Urban

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Netherlands: NOB Podcast Special: Dutch Tax Plan 2027 Package Analysis

On 16 October 2026, the NOB released a special three-episode series of its PoortPraat podcast dedicated to the Dutch Tax Plan 2027 (Pakket Belastingplan 2027) and the accompanying Tax Omnibus bill. Hosted by Arco Bobeldijk, Chair of the Legislative Proposals Committee, the episodes feature discussions with tax policy experts, representatives from the Ministry of Finance,

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Poland: Poland KAS Revises General Power of Attorney Rules for Taxpayers

On 16 October 2026, KAS announced significant amendments to the regulations governing general powers of attorney (pełnomocnictwa ogólne) used for tax representation in Poland. The changes, enacted under the Tax Ordinance Act, simplify the process for granting, modifying, and revoking authorizations, while introducing mandatory digital submission via the IKK platform for most entities. The reform

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Italy:Italy Property Values: H1 2026 Real Estate Quotations Published

On 16 October 2026, the Revenue Agency published the Real Estate Market Observatory (OMI) quotations for the first half of 2026. These semiannual benchmarks provide minimum and maximum per-square-meter values for residential, commercial, and tertiary properties across all Italian municipalities, segmented by zone and property condition. The OMI data serves as the primary reference for

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Luxembourg: Luxembourg Public CbCR Filing Update for Non-EU Groups

As of 16 October 2026, PwC Luxembourg released an update on the public Country-by-Country Reporting (CbCR) obligations for non-EU multinational enterprise (MNE) groups operating in Luxembourg. This follows the transposition of EU Directive 2021/2101 (Public CbCR Directive) into Luxembourg law via the Law of 20 December 2023. The directive requires MNE groups with consolidated revenue

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Poland: Poland Ends SENT Registration for Selected Scrap Waste Transport

Starting 28 October 2026, the Polish National Revenue Administration (KAS) abolishes the obligation to register the transport of selected scrap wastes in the SENT (System Elektroniczny Nadzoru Transportowego) geolocation tracking system. This deregulation measure, implemented via an amendment to the Regulation of the Minister of Finance on the SENT system, applies specifically to ferrous and

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Spain: Spain Announces Verifactu Delay Without Legal Publication, Creating Chaos

As of 16 October 2026, the Spanish Tax Agency publicly stated its intention to delay the Verifactu mandatory implementation to 2028. However, the absence of a formal order published in the Official State Gazette (BOE) means the current legal deadlines remain technically in force. The self-employed association ATA denounces that many taxpayers have already invested

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Greece: AADE: 87% Filed 2020 Retrospective Declarations; 55,000 Notified for Payment Plans

AADE reported that 87% of taxpayers subject to the retrospective declaration obligation for the 2020 tax year have complied, submitting revised income declarations and paying additional tax due. The campaign, launched in March 2026, targeted 420,000 individuals and entities identified through cross-referencing of bank transaction data, property registries, and foreign account reports under CRS/FATCA. The

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Slovenia: Slovenia Updates Tax Base Rules for Standardized Expenses 2026

The Intervention Measures for the Development of Slovenia Act (ZIURS), adopted in late 2025, introduces amendments to the Personal Income Tax Act (ZDoh-2) regarding the determination of the tax base using standardized expenses (normirani odhodki) for self-employed individuals. Effective 1 January 2026, the new rules modify the percentage rates applied to revenue for certain activity

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Austria:Austria Clarifies CBAM Certificate Treatment for Import VAT Base

The Austrian Ministry of Finance issued guidance on the interaction between the EU Carbon Border Adjustment Mechanism (CBAM) and import VAT (Einfuhrumsatzsteuer). The key clarification: the cost of CBAM certificates acquired by importers does not form part of the customs value for import VAT purposes. Instead, the VAT base remains the customs value plus duties

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