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.
Opérations intragroupe & parties liéesFinlandeSuomen Tilintarkastajat ryil y a 1 mois4 documents
Recurring documentation gaps also hit related parties, revenue and balance-sheet items: assessed risks must link to procedures, evidence and conclusions.
Tenue de comptabilité & comptes annuelsDanemarkRetsinformationil y a 1 mois
Law 729 changes financial-statement disclosures for commercial foundations for financial years beginning from 1 January 2027, alongside board controls over dealings with management.
Tenue de comptabilité & comptes annuelsNorvègeSkatteetatenil y a 1 mois3 documents
Updated documentation replaces Altinn as the SAF-T file-submission channel and explains audit-case access, upload limits and alternative delivery arrangements.
Tenue de comptabilité & comptes annuelsEstonieRiigi Teatajail y a 1 mois
Effective from 1 September 2026, the procedure sets budget deadlines, reserve-fund limits, borrowing rules and annual-report controls for the municipality.
Normes comptables (IFRS / GAAP / locales)EstonieRiigi Teatajail y a 1 mois
The September 2026 versions of RTJ 1–12 and 15–16 apply to reporting periods beginning on or after 1 January 2027.
Normes comptables publiques (IPSAS)EstonieRiigi Teatajail y a 1 mois
The procedure sets municipal budget controls and annual-report deadlines, including audited reports from group companies and foundations by 15 March.
Normes comptables (IFRS / GAAP / locales)NorvègeRegnskapsstiftelsenil y a 1 mois
The revised standard requires a clear beginning and end to the årsberetning. Separate documents remain possible where legislation expressly permits them.
Normes comptables (IFRS / GAAP / locales)FinlandeKILAil y a 1 mois2 documents
KILA requires reliable advance decisions and evidence; a qualifying dividend liability covers the full decision, with recipients assessed on the same principles.
Conservation & archivage des documentsDanemarkRetsinformationil y a 1 mois
The amendment applies from 1 September 2026 and adds retention or disposal markings for new KLE topics. Disposal still depends on the applicable classification and other retention duties.
Tenue de comptabilité & comptes annuelsNorvègeRegnskapsstiftelsenil y a 1 mois
Comments are due by 30 November 2026 on proposals covering imports, time records and advance invoicing.
Normes comptables (IFRS / GAAP / locales)SuèdeFARil y a 1 mois
The group is checking local acceptance and preparing systems, templates and staff for reduced disclosures; implementation remains under assessment.
Normes comptables (IFRS / GAAP / locales)SuèdeFARil y a 1 mois
IFRS 18 introduces defined profit subtotals, disclosures about management-defined performance measures and clearer grouping principles. FAR recommends preparing the reporting process.
Normes comptables (IFRS / GAAP / locales)NorvègeRegnskapsstiftelsenil y a 2 mois
IASB board member Patrina Buchanan will discuss standard-setting projects on 19 October; registration closes on 13 October.
Conservation & archivage des documentsRoyaume-UniGOV.UKil y a 2 mois
Continuous Market Engagement uses the first payment milestone; Strategic Partners use Active Site status, with supporting records retained for ten years.
Tenue de comptabilité & comptes annuelsRoyaume-UniGOV.UKil y a 2 mois2 documents
DfE has withdrawn planned automation and cancelled the autumn 2026 land and buildings collection; the accounts return is due on 26 January 2027.
Tenue de comptabilité & comptes annuelsSuèdeRegeringskansliets rättsdatabaseril y a 2 mois
SFS 2026:579 repeals section 8 of the Financial Relations Transparency Act from 1 August 2026. Other accounting provisions in the Act remain relevant.
Tenue de comptabilité & comptes annuelsFinlandeSuomen Tilintarkastajat ryil y a 2 mois
PRH’s digital-filing requirements distinguish parent-company figures from ESEF-tagged consolidated figures. Application depends on when the financial year starts and the company enters scope.
ESG & reporting de durabilitéSuèdeFARil y a 2 mois2 documents
FAR supports the proposed reduction in sustainability-reporting scope while highlighting unresolved questions about intangible resources, group changes and transition.
Normes comptables (IFRS / GAAP / locales)NorvègeRevisorforeningenil y a 2 mois
The proposals concern annual-accounts regulations and deposit-guarantee disclosures; responses are due on 6 November 2026.
ESG & reporting de durabilitéSuèdeFARil y a 2 mois
The Commission’s adopted text provides for revised standards from financial years beginning in 2027 and specified choices for 2026. Adoption is distinct from entry into force.
