VAT / GST / Indirect Tax·Sweden·Skatteverket·2 weeks ago
An intermediary that controls the supply and appears as the buyer's counterparty buys and resells the service itself; the same rules fix when a service counts as supplied, from completed work to continuous supplies.
Customs & Trade·Finland·Tulli·2 weeks ago
Rates run 40.5% to 67.1% by producer on the CIF Union-border price, provisional securities are definitively collected, and company rates need a valid commercial invoice.
Tax Filing, Registration & Penalties·Latvia·Valsts ieņēmumu dienests·2 weeks ago
Registration or closure of an economic activity is processed within 3–10 working days of the application's receipt, filed free of charge through EDS.
Tax Filing, Registration & Penalties·United Kingdom·Gibraltar Income Tax Office·2 weeks ago·2 documents
Gibraltar publishes the IT1C 2026 return for the year to 30 June 2026: filing and payment by 30 November 2026, £50 late-filing penalty, 10% plus 20% late-payment surcharges.
Customs & Trade·Latvia·Valsts ieņēmumu dienests·2 weeks ago·2 documents
The new Union Customs Code (Regulation (EU) 2026/2108) is in force from 20 September 2026 and applies generally from 21 September 2027 — while its Articles 175, 179(4) and 180 on valuation apply now.
Excise & Environmental Taxes·United Kingdom·Case Law·2 weeks ago
Upper Tribunal holds free spins won from a free Mega Reel spin fall within the section 159A exclusion, wiping out £13.2 million of Remote Gaming Duty assessments against Jumpman Gaming.
Real Estate & Property Tax·France·Service Public·2 weeks ago
BRS buyers must file the property-tax abatement declaration before 1 January of the year after signing; the variable exemption for homes near listed risk sites now starts at 25% instead of 15%.
Capital Gains Tax·United Kingdom·GOV.UK·2 weeks ago
CG12820 now provides that a small receipt against a pre-1965 asset is deducted in full from the rebased 1965 market value where that value covers it, and the paragraph 17 election binds future disposals.
VAT / GST / Indirect Tax·France·Entreprendre Service Public·2 weeks ago
The rewritten guide to TVA exigibilité: when the tax becomes payable for goods, services and advances, the débits option, and the year-end rule.
Global Minimum Tax & BEPS·Germany·Rechtsprechung des Bundes·2 weeks ago
Germany added the Mindeststeuer to its covered taxes under the OECD/Council of Europe assistance convention with effect from 1 December 2026; the same notice sets the entry into force for Zimbabwe on that date.
Tax Filing, Registration & Penalties·Latvia·Valsts ieņēmumu dienests·2 weeks ago
Micro-enterprise income tax declarations in EDS count as filed only with status "Pieņemts" or "Pieņemts precizējums" — confirm it before the 15th-day filing and 23rd-day payment deadlines.
Customs & Trade·Denmark·Toldstyrelsen·2 weeks ago
Import declarations for non-EU e-commerce goods to private buyers must carry product identifiers (C127/C128, plus C129 or Y081) in DMS Import under Supplerende dokumentation — all values, per item.
Tax Filing, Registration & Penalties·Latvia·Valsts ieņēmumu dienests·2 weeks ago
Lottery and gambling tax reports via EDS count as filed only with status "Pieņemts" or "Pieņemt precizējums" — confirm it before the 15-day filing and 23rd-day payment deadlines.
Customs & Trade·Latvia·Valsts ieņēmumu dienests·2 weeks ago
VID reverses the AES direct-representation instruction: the exporter goes in "Deklarētājs" and the declarant in "Pārstāvis" (code 2) — plus a table of which party fields auto-fill.
Tax Filing, Registration & Penalties·Poland·Podatki.gov.pl·2 weeks ago
Authorities and servicing offices may use an e-Urząd Skarbowy organization account for tax correspondence unrelated to public-authority tasks, acting as taxpayers, payers or collectors; a NIP is required.
Customs & Trade·Latvia·Valsts ieņēmumu dienests·2 weeks ago
The EMDAS user-list application can now be e-mailed to MP.lietvediba@vid.gov.lv where signed with eParaksts — alongside EDS filing and signed paper; non-resident filings still need a power of attorney.
Personal & Owner Taxation·Denmark·Skat.dk·2 weeks ago
Even with no B-indkomst, property taxes, restskat, capital income or a changed forskudsopgørelse can trigger B-skatterater payable in TastSelv; the published IBAN/SWIFT route for paying from abroad is gone.
Excise & Environmental Taxes·United Kingdom·GOV.UK·2 weeks ago
EX75 drawback notifications gain a postal route and a photograph-or-scan email option, alongside a rewrite of the Northern Ireland to EU consignor guidance.
Tax Filing, Registration & Penalties·Latvia·Valsts ieņēmumu dienests·2 weeks ago
VID clarifies that a "Ziņas par darba ņēmējiem" filing via EDS is submitted only once its status reads "Pieņemts" or "Pieņemts precizējums" — confirm the status before the 1-hour, 1-day and 3-day deadlines bite.