samedi 10 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.
Fiscalité des particuliers & dirigeantsEstoniee-MTAil y a 1 mois
Account holders paid in cash by a private individual should transfer the money into their entrepreneurship account at the first opportunity, says the tax authority.
Déclarations, immatriculation & pénalitésSuèdeSkatteverketil y a 1 mois
Skatteverket's ombud page opens the role to holders of a coordination number, restates which returns an ombud may file, and adds read access for income returns and a kupongskatt authorisation from October 2026.
Fiscalité des particuliers & dirigeantsSuèdeSkatteverketil y a 1 mois
Droginformation för alla and RFSL Ungdom are approved gift recipients from 31 August 2026, so gifts to them from that date can count towards the tax reduction.
Douanes & commerce extérieurNorvègeLovdatail y a 1 mois2 documents
Norway changes declaration-amendment delivery, vessel-arrival exemptions and arrival-message data. Alternative delivery requires special permission from customs.
TVA / fiscalité indirecteSuèdeSkatteverketil y a 1 mois
Skatteverket rejects “momssmittad bil” as a tax-law category. Dealers and other businesses must assess deduction and resale under the ordinary VAT rules.
Douanes & commerce extérieurEstoniee-MTAil y a 1 mois
Import and export declarations must include the CUS number in data element 18 08 000 000 where a number has been assigned to the goods or substance.
Déclarations, immatriculation & pénalitésLettonieValsts ieņēmumu dienestsil y a 1 mois
The stated time for a tax settlement varies from one month to 150 days in an audit, and from two to four months in a notified tax control before its invoice.
Douanes & commerce extérieurLettonieValsts ieņēmumu dienestsil y a 1 mois
VID’s form requests the planned customs location and date. Its warning on unused numbers should be read with the Union Customs Code’s annulment conditions.
Déclarations, immatriculation & pénalitésLettonieValsts ieņēmumu dienestsil y a 1 mois
Published service times vary by tax and filing trigger. Employer social-contribution refunds are described as taking 15 days on request, subject to how overpayments are allocated.
Douanes & commerce extérieurLettonieValsts ieņēmumu dienestsil y a 1 mois
VID describes an EMDAS declaration route unless the general procedure is required. It lists the cases needing an application through the EU customs decision system.
Douanes & commerce extérieurLettonieValsts ieņēmumu dienestsil y a 1 mois2 documents
VID will maintain a public register. Providers should prepare evidence of eligibility, qualifications or experience and the information required for an EDS application.
Fiscalité internationale / conventions fiscalesDanemarkRetsinformationil y a 1 mois
The revised list applies from 1 September 2026. Compared with the 2025 annex, list B adds Cameroon and removes Morocco; the participating-jurisdiction test remains set out in section 50.
Douanes & commerce extérieurLettonieValsts ieņēmumu dienestsil y a 1 mois
Processing ranges differ by authorisation. Transit simplifications can take 100–150 days, while inward and outward processing guidance gives 15–30 days.
Prix de transfertLettonieValsts ieņēmumu dienestsil y a 1 mois
The period runs from the start of the APA procedure. If agreement has not been reached, continuation depends on whether further negotiations remain worthwhile.
Fiscalité des particuliers & dirigeantsDanemarkSkat.dkil y a 1 mois
Skattestyrelsen directs private battery-balancing income to field 250 and box 20. Two rulings deny the renewable-energy allowance for standalone batteries; one confirms personal-income treatment.
Incitations, crédits & allègements fiscauxSuèdeFARil y a 1 mois
The court assessed a share transfer, redemption and bonus issue together. Sending the money to the owner’s company did not prevent dividend taxation.
Déclarations, immatriculation & pénalitésFinlandeVeroil y a 1 mois2 documents
The upgrade brings a 07:00–09:00 outage for Ilmoitin.fi and ApitamoPKI, plus next-year prepayment data transfers; submitted files can no longer be opened from the production archive.
Frais & avantages en nature — traitement fiscalNorvègeRevisorforeningenil y a 1 mois
In BFU 7/2026, Skattedirektoratet accepts continuous service across a business transfer or restructuring, whether or not the transaction has tax continuity.
Douanes & commerce extérieurRoyaume-UniGOV.UKil y a 1 mois
Most licences run to September 2027; Albania ends in December 2026. The notice also gives a Serbia security rate that differs from the statutory licensing table.
Douanes & commerce extérieurRoyaume-UniGOV.UKil y a 1 mois
The notice listed 14,492,500 kg for non-EU origins and 2,461,000 kg for the USA. Applications closed on 7 September; security release and transfer conditions remain relevant to licence holders.
