vendredi 9 octobre 2026
Les changements réglementaires sont détectés chaque jour à partir de sources officielles dans toute l'Europe. Créez un compte gratuit pour suivre vos juridictions et demander à Taxxa ce qu'un changement implique en pratique.
ESG & reporting de durabilitéAllemagneWirtschaftsprüferkammeril y a 2 semaines3 documents
Revised ESRS apply from FYs starting 1 Jan 2027; FY 2026 offers three options. The Voluntary Standard applies from 24 Sept 2026, its Value Chain Cap from FY 2027.
Normes comptables (IFRS / GAAP / locales)FinlandeKILAil y a 2 semaines2 documents
The small/micro simplification covers MVL maxima too, but only where the depreciation still writes the asset off over its useful life as KPL 5:5 requires.
Normes comptables (IFRS / GAAP / locales)FinlandeKILAil y a 2 semaines2 documents
Without accounting depreciation there is no book-tax gap to recognise; the book-linkage of tax depreciation is no basis for departing from the fair value model.
Tenue de comptabilité & comptes annuelsFinlandeKILAil y a 2 semaines2 documents
The transfers are accounting transactions that must always be booked; the section-40 final statement neither replaces bookkeeping nor the per-period financial statements.
Tenue de comptabilité & comptes annuelsNorvègeRegnskapnorgeil y a 2 semaines
Import of goods, time documentation and advance invoicing statements revised; no separate entry-into-force date — they apply from publication.
Comptes de groupe & consolidationFinlandeKILAil y a 2 semaines2 documents
The funds' general partners had outsourced decisions to the registered manager, but the Board held the power was exercised for investors within regulatory and contractual limits — so no consolidation duty arose.
Tenue de comptabilité & comptes annuelsSuèdeFARil y a 2 semaines
FAR's updated guidance narrows which short-term placements qualify as likvida medel: they must convert to a known amount with insignificant value risk. Check balance-sheet and cash-flow classifications.
Tenue de comptabilité & comptes annuelsNorvègeRevisorforeningenil y a 2 semaines
The send duty covers invoices to ELMA-registered recipients; consumer and cash sales are excluded. Format and exemptions are still undecided — EHF is the hearing draft's proposal.
ESG & reporting de durabilitéNorvègeRevisorforeningenil y a 3 semaines
The Voluntary Standard (in force 24 Sept 2026) replaces VSME and caps value-chain requests, while revised ESRS (in force 10 Nov 2026) cut mandatory datapoints by 60%; Norway lays both down by regulation.
Normes comptables (IFRS / GAAP / locales)EstonieRahandusministeeriumil y a 3 semaines4 documents
A new RTJ 17 on share-based payments plus RTJ 15 disclosure amendments are drafts for consultation, with feedback due by 30 November 2026.
Conservation & archivage des documentsRoyaume-UniGOV.UKil y a 3 semaines
The producers page adds that records must be maintained and produced per Part 13 and kept and preserved for 6 years, with Excise Notice 206 as the further reference.
Tenue de comptabilité & comptes annuelsFinlandePatentti- ja rekisterihallitusil y a 3 semaines7 documents
PRH sets taxonomy version and entry point per reporting period, widens the XBRL interface to cooperatives and some financial firms, and drops its own ESEF naming rule.
Comptabilité des associations & fondationsRoyaume-UniGOV.UKil y a 3 semaines
The charity-accounts landing page now covers financial periods starting on or after 1 January 2026, sending trusts, companies and CIOs to type-specific guidance, with SORP 2026 for accruals accounts.
Normes comptables (IFRS / GAAP / locales)EstonieRahandusministeeriumil y a 3 semaines
New editions of the Accounting Board guidelines apply to periods starting 1 January 2027, with retrospective restatement as the default and carve-outs for revenue and business combinations.
Comptabilité des associations & fondationsRoyaume-UniGOV.UKil y a 3 semaines3 documents
Annual-return, CC31 and CC32 pages point to new DCMS thresholds for years ending on or after 30 September 2026: examination £40k, qualified examiner £500k, audit £1.5m income / £5m assets.
Tenue de comptabilité & comptes annuelsLettonieValsts ieņēmumu dienestsil y a 3 semaines3 documents
Liquidators file the approved closing statement in EDS within one month; the final corporate tax declaration and payment follow by the 20th of the month after the closing balance sheet is approved.
ESG & reporting de durabilitéSuèdeFARil y a 4 semaines
FAR's September 2026 guide explains limited-assurance review of the statutory report: board responsibility, ESRS basis, RevR 19 pending EU standards, and new omnibus thresholds.
Tenue de comptabilité & comptes annuelsLituanieEtaril y a 4 semaines
Decision No. T-161 of 4 September 2026 repeals the 2015 local write-off procedure for assets below EUR 15,000; cases now run under the restated national procedure.
Tenue de comptabilité & comptes annuelsEstonieRiigi Teatajail y a 1 mois
UCITS investment reports must separately show securities admitted to trading on the regulated market named in the Investment Funds Act.
ESG & reporting de durabilitéFinlandePatentti- ja rekisterihallitusil y a 1 mois
The instruction covers financial statements and every accompanying document. The Accounting Act distinguishes XHTML format from sustainability tagging, whose duty depends on EU technical rules.
