Maksud uudised

Deklareerimine, registreerimine ja trahvid·Ühendkuningriik·GOV.UK·4 nädala eest

HMRC must warn advisers before seeking tribunal file-access approval

Advisers facing a file access notice get a right to make representations before HMRC seeks tribunal approval, and Case A notices may identify clients by class, not only by name.

Tegevusala: Arvepidamine, raamatupidamine ja auditeerimine; maksualane nõustamine

Aktsiisid ja keskkonnatasud·Läti·Valsts ieņēmumu dienests·4 nädala eest

Y238 transitional imports extended to 31 December 2026

Importers with an authorised-declarant application filed by 31 March 2026 still pending may keep importing under TARIC code Y238 until year end, three months longer than before.

Tegevusala: Valdkondadeülene

Deklareerimine, registreerimine ja trahvid·Ühendkuningriik·GOV.UK·4 nädala eest

HMRC bars pre-‘final’ publication and caps first publication at 12 months

No publication before a penalty is ‘final’; no first publication more than 12 months after the date it became ‘final’; one year maximum on display.

Tegevusala: Arvepidamine, raamatupidamine ja auditeerimine; maksualane nõustamine

Tööjõumaksud ja tööandja maksed·Läti·Valsts ieņēmumu dienests·4 nädala eest·2 dokumenti

Business-risk fee held at 0.36 euro per employee for 2027

The 0.36 euro monthly per-employee fee, the 23rd-day payment deadline and the seasonal-worker exception all carry over; quarterly statistics move to the Tiesu administrācija.

Tegevusala: Valdkondadeülene

Kulude ja erisoodustuste maksustamine·Prantsusmaa·Légifrance·4 nädala eest

Le Mans security firm pays EUR 0.30 a kilometre for long commutes

SF Security signs an indefinite working-time accord with its CSE: a fuel or EV-charging allowance of EUR 0.30 per kilometre beyond 40 km, capped at the tax-free ceiling, backdated to 1 January 2025.

Tegevusala: Turvatöö, v.a avalik korrakaitse

Pärandi-, vara- ja kinkemaks·Soome·Finlex·4 nädala eest

KHO grants transfer relief in full despite mostly passive assets

KHO:2026:72 grants sukupolvenvaihdoshuojennus on all inherited shares although over 80% of company assets were non-business property, and awards 1,500 euros for a one-year state-attributable delay.

E-arved ja digitaalne maksuaruandlus·Läti·Valsts ieņēmumu dienests·4 nädala eest

E-invoice provider list adds AIF and INVOX, relists Fitek

VID's 16 September e-invoice provider list adds AIF SIA and FineLuxury UG (INVOX) and relists the 40003380477 entry from AS Unifiedpost to AS Fitek.

Tegevusala: Muud infotehnoloogia- ja arvutialased tegevused

Deklareerimine, registreerimine ja trahvid·Läti·Valsts ieņēmumu dienests·4 nädala eest

Foreign accounts: 30 days to declare, 10 working days to register

Companies and other legal persons declare foreign accounts to VID within 30 days of opening via EDS correspondence; VID registers the account within 10 working days.

Tegevusala: Valdkondadeülene

Kulude ja erisoodustuste maksustamine·Prantsusmaa·Légifrance·4 nädala eest

ENGIE markets unit sets EUR 550 bike and carpool bonus for 2026-2027

Company accord pays EUR 550 a year for cycling or carpooling with 80 single trips, plus a EUR 150 receipts-based allowance, capped at EUR 850 with season tickets.

Tegevusala: Finantsturgude haldamine

Deklareerimine, registreerimine ja trahvid·Ühendkuningriik·GOV.UK·4 nädala eest

Three more penalties classed as criminal for Article 6 procedure

Deliberate-withholding, offshore failure-to-correct and asset-based penalties join the list requiring the HRA message and CH300400+ procedure.

Tegevusala: Valdkondadeülene

Tööjõumaksud ja tööandja maksed·Prantsusmaa·Légifrance·4 nädala eest

NOVETRA temp agency drops mission bonus, adds CET and rest scheme

NOVETRA scraps end-of-mission bonuses for seasonal and usage contracts, caps probation, and opens a CET, expense deduction and ICCP-funded rest to temps.

Tegevusala: Ajutise tööjõu rent

Tööjõumaksud ja tööandja maksed·Prantsusmaa·Légifrance·4 nädala eest

Provimi France sets compulsory disability and death cover for managers

Provimi France's avenant from 1 January 2026 makes disability, invalidity and death cover compulsory for group IV–V managers with split base contributions.

Tegevusala: Kemikaalide ja keemiatoodete tootmine

Deklareerimine, registreerimine ja trahvid·Ühendkuningriik·GOV.UK·4 nädala eest

HMRC reworks pre-April 2026 file-access rule and firm-first direction

Pre-1 April 2026 records may be requested to test for sanctionable conduct, and firm/employee notices go to the firm first.

Tegevusala: Arvepidamine, raamatupidamine ja auditeerimine; maksualane nõustamine

Deklareerimine, registreerimine ja trahvid·Ühendkuningriik·GOV.UK·4 nädala eest

HMRC sets 20-year back stop for adviser file access notices

HMRC cannot demand documents wholly predating the 20-year back stop day where they have no bearing on later tax periods; pre-April 2026 records may still be sought to test sanctionable conduct.

Tegevusala: Arvepidamine, raamatupidamine ja auditeerimine; maksualane nõustamine

Deklareerimine, registreerimine ja trahvid·Ühendkuningriik·GOV.UK·4 nädala eest

HMRC makes conduct notices the mandatory step before adviser penalties

HMRC will issue a conduct notice before any sanctionable-conduct penalty, give advisers a final chance to respond, and may pursue each adviser or the controlling firm.

Tegevusala: Arvepidamine, raamatupidamine ja auditeerimine; maksualane nõustamine

Kinnisvara- ja maamaks·Ühendkuningriik·GOV.UK·4 nädala eest

Council-tax disregard rules added for Ukraine guests

HMRC's Homes for Ukraine page adds council-tax rules: guests are disregarded, but after moving to an extension visa the disregard depends on the host's thank you payment eligibility.

Aktsiisid ja keskkonnatasud·Läti·Valsts ieņēmumu dienests·4 nädala eest·2 dokumenti

OIM verifier registration opens via the O3CI portal

Accredited verifiers must register in the OIM registry via the O3CI portal — EU Login, technical access, then an application to their accreditation country's authority — before verifying actual emissions.

Tegevusala: Teimimine ja analüüs

Eraisiku ja omaniku maksustamine·Läti·Valsts ieņēmumu dienests·4 nädala eest

Automatic PIT refund without a declaration: apply by 30 September

Residents with overpaid personal income tax and no expense documents can claim the automatic refund by 30 September; VID pays out to the named account between 1 October and 31 December.

Toll ja väliskaubandus·Läti·Valsts ieņēmumu dienests·4 nädala eest

Outward processing declarations get a 20–240 minute service time

Declarants file outward-processing declarations in EDS–EMDAS–AES with a 20–240 minute service time; simplified permits go through EDS–EMDAS–AES and general permits through the EU Customs Decisions System.

Tegevusala: Valdkondadeülene