Tax·Latvia·Valsts ieņēmumu dienests·2 months ago
VID explains how importers should work with producers and accredited verifiers ahead of the first CBAM declaration, due on 30 September 2027 for 2026 imports.
Industry: Wholesale trade, except of motor vehicles and motorcycles
Payroll & Labour·Latvia·Valsts sociālās apdrošināšanas aģentūra·2 months ago
The revised VSAA form asks for the authorised person’s identity and power-of-attorney details. The pension-insurance rules still determine who can join.
Industry: Crop and animal production, hunting and related service activities
Financial Sector & Markets·Latvia·Valsts ieņēmumu dienests·2 months ago·2 documents
A ruling on Kuwaiti-origin jet fuel rejects the argument that retaining non-Union customs status removes the Russian-transit prohibition.
Industry: Manufacture of coke and refined petroleum products
Payroll & Labour·Norway·Norsk Journalistlag tariffavtaler·2 months ago
NJ corrected the published four-year minimum in the digital-media agreement from NOK 546 100 to NOK 546 000. The wage scale applies from 1 April 2026; agreed pay is not automatically reduced.
Industry: Publishing of books, periodicals and other publishing activities
Tax·United Kingdom·GOV.UK·2 months ago
HMRC adds the Scottish survivorship exclusion and post-death examples: a trustee’s death must be the sole reason a co-ownership trust loses its earlier exclusion to qualify for the two-year relief.
Industry: Legal and accounting activities
Accounting & Reporting·Latvia·Valsts ieņēmumu dienests·2 months ago
VID explains gross receipts, withheld commissions and payment timing for single-entry bookkeeping. A net bank credit alone does not capture the whole transaction.
Industry: Across industries
Tax·Latvia·Valsts ieņēmumu dienests·2 months ago
EU bilateral safeguards apply from 6 August 2026. The applicable treatment depends on product category, non-preferential origin and available tariff quota.
Industry: Manufacture of basic iron and steel and of ferro-alloys
Tax·United Kingdom·Case Law·2 months ago
The Upper Tribunal dismissed FC Shipping and FB Shipping’s appeals: risk reduction is measured against the actual exposure without the relevant provisions, rather than an assumed 100% loss.
Industry: Water transport
Public Sector & Economy·United Kingdom·GOV.UK·2 months ago
Defra allows several movements and sites in each upload, with separate spreadsheets per organisation. Mandatory reporting in England and Wales starts on 1 October 2026.
Industry: Water supply; sewerage, waste management and remediation activities
Tax·United Kingdom·GOV.UK·2 months ago·2 documents
The deletion affects 12-month late-filing penalties with disclosure and VAT and excise wrongdoing penalties; the calculation steps and disclosure ranges remain.
Industry: Across industries
Payroll & Labour·United Kingdom·GOV.UK·2 months ago
The debtor remains the employer and must operate PAYE normally if staff continue after approval; the deleted instructions concerned closing and recreating employer records.
Industry: Across industries
Tax·United Kingdom·Case Law·2 months ago
The Upper Tribunal upheld the 2018/19 tax charge on Gary Quillan’s £382,456 balance, treating the liquidator’s final account as the operative write-off.
Industry: Across industries
Public Sector & Economy·Estonia·Riigi Teataja·2 months ago
The amended rule ties revocation to failure to start construction within 15 months of the award decision, matching the beneficiary’s construction-start obligation.
Industry: Construction of residential and non-residential buildings
Payroll & Labour·Estonia·Riigi Teataja·2 months ago
The replacement salary-scale annex entered into force on 7 August 2026 and applies retrospectively from 1 April 2026 to staff covered by the city’s pay guide.
Industry: General public administration activities
Tax·United Kingdom·GOV.UK·2 months ago
Operators that filed all returns through 31 March 2026 need take no deregistration action; outstanding returns and duty for earlier periods still need to be settled.
Industry: Gambling and betting activities
Tax·Finland·Vero·2 months ago·2 documents
Vero’s new examples distinguish the buyer’s costs from investor costs, financing fees from acquisition costs, and deductible sale fees from tax-exempt proceeds.
Industry: Across industries
Tax·Lithuania·VMI·2 months ago
From 1 January 2027, VMI puts the monthly salary threshold at EUR 2,054.25 and the hourly threshold at EUR 12.5565 for full income-tax exemption within the prescribed foreign travel allowances.
Industry: Across industries
Audit·Norway·Revisorforeningen·2 months ago
Candidates for the 2026 practical exam can send further material — e.g. practice confirmation from several employers — by replying to e-mail received on registration. The registration and documentation deadline was 31 August 2026.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Audit·Norway·Revisorforeningen·2 months ago
Comments are due by 17 November 2026. Revisorforeningen will coordinate a response with its Nordic sister organisations and asks Norwegian auditors of small and less complex entities for input by 15 October 2026.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy