Personal & Owner Taxation·Estonia·e-MTA·1 month ago
The pension age rises to 65 years and one month in 2027, then 65 years and three months in 2028. Payroll teams should distinguish pension age from pension receipt.
Excise & Environmental Taxes·Norway·Lovdata·1 month ago
From 1 September 2026, the first 0–100 g/km band for class 2 vans and class 1 lorries is charged at NOK 450 per g/km, up from NOK 300.
Industry: Wholesale and retail trade and repair of motor vehicles and motorcycles
E-Invoicing & Digital Tax Reporting Mandates·Norway·Skatteetaten·1 month ago·3 documents
Updated documentation replaces Altinn as the SAF-T file-submission channel and explains audit-case access, upload limits and alternative delivery arrangements.
Industry: Across industries
Personal & Owner Taxation·Sweden·Riksdagen·1 month ago
Prop. 2025/26:306 proposes a day-count definition of habitual stay in inkomstskattelagen from 1 January 2027, counting only days that include an overnight rest.
Industry: Across industries
Excise & Environmental Taxes·Norway·Lovdata·1 month ago
The temporary zero rates have ended. Petrol returns to NOK 3.77 per litre and road diesel to NOK 2.28, with separate rates for other fuels.
Industry: Manufacture of coke and refined petroleum products · Electricity, gas, steam and air conditioning supply
Personal & Owner Taxation·Estonia·e-MTA·2 months ago
Account holders paid in cash by a private individual should transfer the money into their entrepreneurship account at the first opportunity, says the tax authority.
Industry: Across industries
Tax Filing, Registration & Penalties·Sweden·Skatteverket·2 months ago
Skatteverket's ombud page opens the role to holders of a coordination number, restates which returns an ombud may file, and adds read access for income returns and a kupongskatt authorisation from October 2026.
Industry: Across industries
Personal & Owner Taxation·Sweden·Skatteverket·2 months ago
Droginformation för alla and RFSL Ungdom are approved gift recipients from 31 August 2026, so gifts to them from that date can count towards the tax reduction.
Customs & Trade·Norway·Lovdata·2 months ago·2 documents
Norway changes declaration-amendment delivery, vessel-arrival exemptions and arrival-message data. Alternative delivery requires special permission from customs.
Industry: Across industries
VAT / GST / Indirect Tax·Sweden·Skatteverket·2 months ago
Skatteverket rejects “momssmittad bil” as a tax-law category. Dealers and other businesses must assess deduction and resale under the ordinary VAT rules.
Industry: Across industries
Customs & Trade·Estonia·e-MTA·2 months ago
Import and export declarations must include the CUS number in data element 18 08 000 000 where a number has been assigned to the goods or substance.
Industry: Across industries
Tax Filing, Registration & Penalties·Latvia·Valsts ieņēmumu dienests·2 months ago
The stated time for a tax settlement varies from one month to 150 days in an audit, and from two to four months in a notified tax control before its invoice.
Industry: Across industries
Customs & Trade·Latvia·Valsts ieņēmumu dienests·2 months ago
VID’s form requests the planned customs location and date. Its warning on unused numbers should be read with the Union Customs Code’s annulment conditions.
Industry: Across industries
Tax Filing, Registration & Penalties·Latvia·Valsts ieņēmumu dienests·2 months ago
Published service times vary by tax and filing trigger. Employer social-contribution refunds are described as taking 15 days on request, subject to how overpayments are allocated.
Industry: Across industries
Customs & Trade·Latvia·Valsts ieņēmumu dienests·2 months ago
VID describes an EMDAS declaration route unless the general procedure is required. It lists the cases needing an application through the EU customs decision system.
Industry: Across industries
Customs & Trade·Latvia·Valsts ieņēmumu dienests·2 months ago·2 documents
VID will maintain a public register. Providers should prepare evidence of eligibility, qualifications or experience and the information required for an EDS application.
Industry: Other transportation support activities
International Tax / Double Tax Treaties·Denmark·Retsinformation·2 months ago
The revised list applies from 1 September 2026. Compared with the 2025 annex, list B adds Cameroon and removes Morocco; the participating-jurisdiction test remains set out in section 50.
Industry: Financial and insurance activities
Customs & Trade·Latvia·Valsts ieņēmumu dienests·2 months ago
Processing ranges differ by authorisation. Transit simplifications can take 100–150 days, while inward and outward processing guidance gives 15–30 days.
Industry: Across industries
Transfer Pricing·Latvia·Valsts ieņēmumu dienests·2 months ago
The period runs from the start of the APA procedure. If agreement has not been reached, continuation depends on whether further negotiations remain worthwhile.
Industry: Across industries