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Moldova：Moldova Advances Customs Digitalization for EU Alignment

Moldova /

On 12 October 2026, the Moldovan Ministry of Finance and the Customs Service announced the continuation of a comprehensive digitalization program aimed at modernizing customs clearance procedures and aligning them with European Union standards under the Association Agreement. The initiative, branded “e-Customs Moldova,” mandates the full transition to electronic customs declarations (SAD) via the ASYCUDA

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Belgium：Belgium Pillar Two: QDMTT Filing Deadline Extended to 15 Months

Belgium /

On 12 October 2026, the Belgian Federal Public Service Finance announced a forthcoming legislative change to the filing deadline for the Qualified Domestic Minimum Top-up Tax (QDMTT) under the Pillar Two framework. The draft law, which transposes Council Directive (EU) 2025/872 of 14 April 2025, proposes to extend the current deadline from the last day

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Spain: Spain Supreme Court Allows VAT Deduction on Cost-Pass-Through Purchases

Spain /

On 12 October 2026, the Spanish Supreme Court issued a landmark ruling establishing that the Tax Administration cannot refuse VAT deductions on goods or services acquired by a business and subsequently re-invoiced to another entity at cost price, without any profit margin. The Court clarified that the absence of a commercial margin does not transform

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Greenland: Greenland Parliament Approves Forgiveness of Overpaid 2025 Suila-Tapit Benefits

Greenland /

On 12 October 2026, following a decision by the Finance Committee of Inatsisartut (Greenland Parliament) on 10 October 2026, the Greenland Tax Agency announced the full forgiveness of overpaid Suila-tapit benefits for the 2025 income year. Suila-tapit is a targeted social support payment. The decision mandates that all citizens who received excess payments due to

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Ireland: Ireland Corporation Tax Bonanza: EU Sharing Debate Intensifies

Ireland /

Ireland’s corporation tax receipts have surged to a record €28.3 billion in 2025, driven largely by the OECD Pillar Two global minimum tax regime that ensures multinationals pay at least 15% effective tax. This windfall has intensified calls from EU partners for Ireland to contribute more to the EU budget, arguing that the tax base

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Sweden：Tax & Accounting Weekly Monitoring: Week 42 Highlights

Sweden /

The Week 42 (12–18 October 2026) edition of FAR’s “Utblick” monitoring report covered three major policy developments affecting Swedish tax and accounting practitioners. The Government presented a legislative proposal (Prop. 2026/27:XX) to simplify the surtax (tilläggsskatt) rules for close companies (nära företag), aiming to reduce the administrative burden on small and medium-sized enterprises by raising

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Ukraine: Ukraine Tax Accounting: New Rules for Writing Off Fully Depreciated Assets

Ukraine /

On 12 October 2026, the Ministry of Finance approved Order No. 885, introducing amended procedures for the write-off of fully depreciated fixed assets and intangible assets. The new rules, effective from 1 November 2026, replace the outdated 2011 Instruction and align write-off practices with International Financial Reporting Standards (IFRS) and the updated National Accounting Standards.

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Ireland: Ireland’s New Savings Account: Deemed Disposal Tax Hurdle Persists

Ireland /

The Irish Government has launched the Savings and Investment Account (SIA), a new tax-efficient wrapper modelled on Sweden’s Investeringssparkonto (ISK), allowing individuals to invest up to €100,000 annually in a wide range of assets with simplified tax reporting. However, the regime retains Ireland’s unique deemed disposal rule, which charges exit tax (currently 41%) on deemed

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Ukraine: Ukraine Tax Compliance: Restoring PRRO Cash Register Operations After Faults

Ukraine /

On 12 October 2026, the State Tax Service published an updated procedural guide (Order No. 1120) for taxpayers using Registrars of Settlement Transactions (PRRO / РРО) on restoring fiscal device operations after technical malfunctions or forced shutdowns. The guide addresses a common compliance pain point: the strict requirement under Article 174.1 of the Tax Code

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