Europe

Moldova: Moldova Construction Tax: Developers Seek 0.5% Levy Revision

On 12 October 2026, the Government of Moldova convened a dedicated working session to address mounting concerns from the real estate sector regarding the 0.5% contribution levied on construction investments. The contribution, originally introduced under Law No. 123/2022 on Infrastructure Development Funding and effective from 1 January 2023, applies to the total contracted value of

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Serbia: Serbia Accounting Rules for Zero-Consideration Goods Transfers

On 12 October 2026, the Ministry of Finance issued an official opinion (Službeno mišljenje) addressing the accounting and VAT treatment of goods transferred without consideration (bez naknade) between suppliers, taxpayers, their customers, and potential customers. The opinion interprets Articles 18, 19, and 43 of the VAT Law alongside IAS 2 and IAS 20, confirming that

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Russia: Moscow Tax Office Launches Anti-Corruption Efficiency Survey

On 12 October 2026, the Main Directorate of the Federal Tax Service for Moscow (Moscow Tax Office) launched an online survey to assess the effectiveness of its anti-corruption prevention activities. The survey, accessible via the official FNS portal and the Gosuslugi platform, targets both tax officials and external stakeholders, including taxpayers and business representatives. The

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Ukraine: Ukraine Tax Audit Reform: Draft Law Cuts Inspections, Eases Reporting

On 12 October 2026, the Ukrainian Parliament registered a landmark draft law aimed at overhauling tax administration by significantly reducing the frequency of planned tax audits and streamlining reporting obligations for businesses. The legislative initiative, developed by the Ministry of Finance in coordination with the State Tax Service, responds to long-standing complaints from the business

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Finland:Finland SVA: VAT Treatment of Vehicle Parking Area Rentals

On 12 October 2026, SVA issued a statement regarding the VAT treatment of rental agreements for areas designated for vehicle parking. The statement responds to a draft guidance from the Finnish Tax Administration (Verohallinto) on the place of supply rules for such services under the EU VAT Directive. The core issue is whether the rental

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United Kingdom: UK Unrepresented Taxpayers Face MTD Software Selection Challenges

On 12 October 2026, the Low Incomes Tax Reform Group (LITRG), part of the Chartered Institute of Taxation, issued a warning that unrepresented taxpayers face a complex minefield when selecting software to comply with Making Tax Digital for Income Tax (MTD). The group called on HM Revenue & Customs (HMRC) to significantly enhance its online

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Ireland: Ireland Budget U-Turn Weakens Climate Policy, Carbon Tax Cut

In a significant shift announced in Budget 2027, the Irish Government has reversed its previous commitment to incremental carbon tax increases, opting instead to freeze the carbon tax rate at €56 per tonne for 2027. This decision, detailed by economist John FitzGerald, comes amid intense political pressure to alleviate household energy costs but risks undermining

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Moldova:Moldova Tax Authority Sets October Filing Deadlines for Businesses

On 12 October 2026, the Moldovan State Tax Service issued an official reminder regarding the upcoming deadlines for filing tax returns and settling tax liabilities for the month of October. This routine but critical communication targets all registered taxpayers, including corporate entities, individual entrepreneurs, and non-resident operators with permanent establishments in Moldova. The reminder covers

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Russia: How to Obtain and Pay Tax Notices via Unified Portal

On 12 October 2026, the Federal Tax Service published a detailed step-by-step guide for individuals on how to receive, view, and pay tax notifications (tax demands) through the Unified Portal of State and Municipal Services (EPGU / Gosuslugi). The guide covers the entire lifecycle: from receiving a push notification or email alert, to accessing the

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Ireland:Ireland Engages IMF World Bank on International Tax Reform Agenda

On 12 October 2026, Minister of State Frank Feighan led the Irish delegation to the 2026 Annual Meetings of the International Monetary Fund (IMF) and World Bank Group in Bangkok, Thailand. The meetings provided a critical platform for advancing the international tax reform agenda, particularly the finalization of the OECD/G20 Inclusive Framework’s Two-Pillar solution. Ireland

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