Payroll & Labour·France·Urssaf·7 days ago
Urssaf: international-mobility certificates for pluriactive staff run 24 months instead of 12 for certificates issued from 8 October 2026; existing certificates keep 12 months.
Industry: Across industries
Tax·Finland·Vero·7 days ago·2 documents
Cash paid in a public bid and shares swapped by a committed co-bidder belong to one acquisition — together they breached the 50% cash cap, so no tax-neutral exchange.
Industry: Across industries
Tax·Norway·Skatteetaten·7 days ago
Representatives acting for others keep existing access — unless it was granted before 1 March 2021, in which case it must be requested again through access packages.
Industry: Legal and accounting activities
Tax·United Kingdom·GOV.UK·7 days ago
New HMRC manual section says trustee tax work for the trust is not a separate advisory service — but external advisers to the trust still face registration.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
IT, Cybersecurity & Data·Denmark·Retsinformation·7 days ago
Bill L 3 replaces the 2025 AI Act: Digitaliseringsstyrelsen becomes the contact point, safety-component AI must register, and breaches carry fines.
Industry: Across industries
Tax·United Kingdom·GOV.UK·7 days ago·2 documents
A wrong reference may see payment applied to another tax bill you owe; both guides now name the HMRC enquiries team to ask for it to be moved.
Industry: Financial and insurance activities
Tax·Norway·Skatteetaten·7 days ago
A contractor drawing on a developer-funded credit line to pay subcontractors must invoice output VAT progressively; deferring to completion is allowed only where no part-payments are received.
Industry: Construction of residential and non-residential buildings
Tax·Finland·Vero·7 days ago
New Vero guidance: taxi drivers selling via platforms report 13.5% VAT on the full customer fare and self-assess 25.5% reverse-charge VAT on the platform's brokerage fee.
Industry: Taxi operation
Tax·Denmark·Skat.dk·7 days ago
Guidance for form 07.058 now states the PAL-exemption deadlines: 1 May in the fourth year normally, 31 December in the fourth year under the Denmark-Germany treaty.
Financial Sector & Markets·Luxembourg·Portail de la fiscalité indirecte·7 days ago
The Excel file for the FIA AML/CFT Questionnaire 2025 must now be named with the AIF’s RCS number and the transmission date as YYYYMMDD.
Industry: Trusts, funds and similar financial entities
Tax·United Kingdom·GOV.UK·7 days ago
Customs warehousekeepers and UK representatives can use the service to tell HMRC about changes to an existing Vaping Duty Stamps approval.
Industry: Warehousing and storage
Tax·Finland·Vero·7 days ago·2 documents
KVL:031/2026: an SPV's recharges of bank interest and commitment fees to operating companies in a receivables sale are outside VAT scope — no credit service, no consideration for claims transactions, no factoring.
Industry: Financial service activities, except insurance and pension funding
Audit·France·Sidoni·7 days ago
October 2026 FAQ CNP 2026-03 tells auditors when NEP 600R applies — voluntary and small-group consolidations, multi-site entities, sub-groups — and what group auditors must put in instructions.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Tax·Finland·Tulli·7 days ago
Telescopic aluminium vacuum-cleaner tubes fall under CN 8508 70 00 for goods customs-cleared from 29 October 2026; non-conforming BTI decisions stay usable for three months from entry into force.
Industry: Manufacture of electric domestic appliances
Legal & Corporate·Estonia·Eesti Raamatupidajate Kogu·1 week ago
ERK's new application guide sets the prerequisites for levels 5–7 — including 160 training hours or two years' experience for level 5 — and dates the autumn 2026 paid consultations.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Public Sector & Economy·United Kingdom·GOV.UK·1 week ago
Third parties commenting on OZEV's proposed EV charging scheme now have until 12 October 2026, with submissions to a new SAU email address.
Industry: Warehousing and support activities for transportation
Audit·Sweden·FAR·1 week ago
Missing auditors can trigger Bolagsverket orders and compulsory liquidation; late filings bring fees and, after 15 months, personal liability — plus a new one-year karenstid rule for acquired parents.
Industry: Legal and accounting activities · Financial service activities, except insurance and pension funding · +1 more · Insurance, reinsurance and pension funding, except compulsory social security
Payroll & Labour·Sweden·Kollektivavtal·1 week ago
Railway-infrastructure employers pay a Flexpension top-up over ITP via Collectum, rising to 2.0% in 2027; staff aged 18-24 accrue a one-off allocation at 25.
Industry: Land transport and transport via pipelines
Payroll & Labour·United Kingdom·GOV.UK·1 week ago·2 documents
HMRC and India's EPFO will use Article 12 to preserve the pre-agreement NIC position to the 52-week point for staff already posted in the other country on 15 July 2026.
Industry: Across industries