Maksud uudised

Käibemaks / kaudsed maksud·Ühendkuningriik·GOV.UK·2 kuu eest

HMRC corrects taxable director’s fee to £833.33 in VAT-inclusive example

A £1,000 payment inclusive of VAT is split into £833.33 fees and £166.67 VAT; the separate £1,000-plus-VAT example is unchanged.

Tegevusala: Valdkondadeülene

Deklareerimine, registreerimine ja trahvid·Ühendkuningriik·GOV.UK·2 kuu eest

HMRC requires nil ISA14 annual returns by 5 October

ISA managers must file even when no tax is due; missing the annual return can stop interim repayments and trigger recovery of earlier payments.

Tegevusala: Kindlustus, edasikindlustus ja pensionifondid, v.a kohustuslik sotsiaalkindlustus · Finantsteenuste osutamine, v.a kindlustus ja pensionifondid

Deklareerimine, registreerimine ja trahvid·Ühendkuningriik·GOV.UK·2 kuu eest·11 dokumenti

Tax advisers face £5,000 penalties for prohibited HMRC interactions

HMRC’s registration sanctions guidance covers £5,000 and £10,000 penalties, suspension, client notifications and ineligibility orders, with review and appeal safeguards.

Tegevusala: Arvepidamine, raamatupidamine ja auditeerimine; maksualane nõustamine

Pärandi-, vara- ja kinkemaks·Ühendkuningriik·Chartered Institute of Taxation·2 kuu eest

HMRC urges full IHT400 where estate values or allowances are uncertain

An educational letter targets agents who filed estates as excepted near nil-rate-band thresholds, with a focus on valuations and the different inheritance-tax allowances.

Eraisiku ja omaniku maksustamine·Ühendkuningriik·Revenue Jersey·2 kuu eest·2 dokumenti

Jersey specifies fresh authority for a partner’s personal tax affairs

Revenue Jersey’s form authorises discussion of all personal income tax information until cancelled; court-appointed powers of attorney remain in place.

Globaalne miinimummaks ja BEPS·Ühendkuningriik·GOV.UK·2 kuu eest·2 dokumenti

Pillar Two deemed consolidation applies even without an accounts duty

Entity-level consolidation exclusions still apply, and an investment fund outside a group can count towards the ownership threshold for a qualifying service entity.

Tegevusala: Investeerimine võlakirjadesse, väärtpaberitesse jms finantsvahenditesse · Enda või renditud kinnisvara üürileandmine ja käitus

Kinnisvara- ja maamaks·Ühendkuningriik·GOV.UK·2 kuu eest

VOA requires fit-out adjustments to car-showroom shell rents

New valuation guidance also requires evidence for end allowances, scrutiny of discounts carried forward from earlier lists and care over landlord contributions.

Tegevusala: Mootorsõidukite müük

Deklareerimine, registreerimine ja trahvid·Soome·Vero·2 kuu eest

CRS/DAC2 returns and corrections switch schema on 1 January 2027

Vero says the new CRS/DAC2 schema will also cover corrections for earlier years. The option to submit a replacement annual return ends for both CRS/DAC2 and FATCA.

Tegevusala: Finants- ja kindlustustegevus

Käibemaks / kaudsed maksud·Leedu·VMI·2 kuu eest

VMI gift guidance updates VAT deductions and adds a used-asset example

The revised leaflet uses a 50% input-VAT limit for qualifying representation costs and explains the taxable value of used assets given away after input VAT was deducted.

Tegevusala: Valdkondadeülene

Maksukohtu lahendid ja vaideotsused·Ühendkuningriik·Case Law·2 kuu eest

Herod loses CIL challenge over office-to-flat conversion

The court recommends establishing the in-use deduction with the authority before starting work, even where a developer considers the zero-CIL notice exception applies.

Tegevusala: Hoonestusprojektide arendus

Siirdehinnad·Rootsi·Skatteverket·2 kuu eest·3 dokumenti

Transfer pricing: guidance stresses identifying the actual transaction

Skatteverket’s August guidance update discusses HFD case 1334-25: formal contracts and stated prices alone do not define the transaction to be examined.

Tegevusala: Valdkondadeülene

Deklareerimine, registreerimine ja trahvid·Taani·Skat.dk·2 kuu eest

eKapital sets November closures and tests for 2026 reporting

For specified reporting streams, the last FTPs Gateway submission in 2025 format is 10 November. Testing runs from 13 November to 10 December, with 2026-format production files accepted from 14 December.

Tegevusala: Finants- ja kindlustustegevus

Aktsiisid ja keskkonnatasud·Soome·Finlex·2 kuu eest

Commercial cigarette imports lead to tax-fraud conviction in KKO 2026:55

Finland’s Supreme Court substituted aggravated tax fraud for smuggling over 135,800 cigarettes; the four-month suspended sentence remained unchanged.

Tegevusala: Tubakatoodete tootmine

Ettevõtte tulumaks·Leedu·VMI·2 kuu eest·2 dokumenti

VMI expands guidance on foreign controlled entities and tax credits

The August commentary explains control, passive-income and tax tests, the economic-substance exception and limits on crediting foreign corporate tax.

Tegevusala: Valdkondadeülene

Eraisiku ja omaniku maksustamine·Rootsi·Skatteverket·2 kuu eest

SKV 4802 can no longer be used to register a payout account

Skatteverket has removed SKV 4802 instructions from its student tax brochure because the form ceased to be usable after 30 June 2026.

Tegevusala: Valdkondadeülene

Maksuotsused ja siduvad eelotsused·Leedu·VMI·2 kuu eest

VMI clarifies when loan repayments reduce thin-capitalisation debt

The revised guidance distinguishes genuine repayments from tax-driven year-end transactions, covers cash pools and allows the more favourable interpretation for earlier periods still open to review.

Tegevusala: Valdkondadeülene

Toll ja väliskaubandus·Ühendkuningriik·GOV.UK·2 kuu eest

US cheese quota allocations are due by 31 October

RPA plans to issue 2027 export licences by 15 December. The application window closed on 10 September; licence rights cannot be transferred and holders must export to the USA.

Tegevusala: Piima töötlemine, piimatoodete ja juustu tootmine

Toll ja väliskaubandus·Eesti·e-MTA·2 kuu eest

Tollijuhend selgitab PoUS-i õiguste piiriülest delegeerimist UUM&DS-is

Võimalus toetab Eesti ja teiste EL-i ettevõtete vastastikust esindamist, kui mõlema riigi süsteem toetab piiriülest delegeerimist.

Tegevusala: Muud veondust abistavad tegevused

Deklareerimine, registreerimine ja trahvid·Leedu·VMI·2 kuu eest

VMI lists payment codes for new obligations and October inheritance tax

The payment guidance separates sanctions and court-related charges, while VMI’s full code list includes Employment Service aid recoveries and identify inheritance-tax code 3300 from 1 October 2026.

Tegevusala: Valdkondadeülene