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.
Règles de retenue à la sourceEstonieRiigi Teatajail y a 5 jours
The TSD payments section is re-specified from resident-only to payments to persons, and the separate annex for non-resident and investment-fund payments is deleted.
Frais & avantages en nature — traitement fiscalEstonieRiigi Teatajail y a 5 jours2 documents
Põhja-Sakala sets official-car rules and 0.30 EUR/km tax-free reimbursement up to 550 EUR/month for government members, officials and institution staff, each with a log and annual limit.
Accises & taxes environnementalesFinlandeTulliil y a 5 jours
Importers of CBAM goods pay EUR 82.32 per certificate for emissions embedded in goods imported in July–September 2026; the quarterly price tracks realised EU ETS auction prices.
Douanes & commerce extérieurEstonieRiigi Teatajail y a 5 jours
Police and rescue vehicles, personnel effects and state-secrets goods now fall under sea/air entry formalities; only Defence Ministry military transports stay exempt, and Form 302 military movements are newly exempt.
Fiscalité des crypto-actifs & actifs numériquesAllemagneBundeszentralamt für Steuernil y a 5 jours
Binding XSD schema plus sample XML for first, follow-up, nil and other-nexus filings helps providers and vendors build 2026-period DAC8/CARF reports due 31 July 2027.
Douanes & commerce extérieurLettonieValsts ieņēmumu dienestsil y a 7 jours
REX registration now takes 5 working days instead of 10: the old export-place deadline is gone, replaced by a five-day REX registration commitment.
Douanes & commerce extérieurRoyaume-UniGOV.UKil y a 7 jours
Co-located customs and excise storage without segregation is an exception for same-keeper premises with HMRC-satisfied controls; split keepers and temporary-storage goods must always segregate.
Déclarations, immatriculation & pénalitésLettonieValsts ieņēmumu dienestsil y a 7 jours
Emergency in agriculture until 10 January 2027 counts as force majeure: overdue tax can be extended up to 12 months interest-free, existing extensions re-split up to five years.
TVA / fiscalité indirecteRoyaume-UniGOV.UKil y a 7 jours
Personal-use goods may be zero-rated on direct export or indirect export via forwarder or parcel operator, but not on a customer-arranged indirect export in accompanied baggage.
Déclarations, immatriculation & pénalitésLettonieValsts ieņēmumu dienestsil y a 7 jours
Market managers must report the previous month's traders to VID by the 20th via EDS, and the report counts only with “Pieņemts” or “Pieņemts precizējums” status. File early enough to fix errors.
Douanes & commerce extérieurLettonieValsts ieņēmumu dienestsil y a 7 jours
The ECB refinancing rate now shown is 2.65% and late-payment interest on import duty is 4.65% per year. Recalculate any overdue import-duty accrual at the new rate.
Fiscalité des particuliers & dirigeantsLettonieValsts ieņēmumu dienestsil y a 7 jours2 documents
From 1 April 2027 starters with turnover up to 12 000 euro can pay a 10% beginner's micro-enterprise tax through an income account, with an extra 15% if the conditions are broken.
Accises & taxes environnementalesLettonieValsts ieņēmumu dienestsil y a 7 jours
Temporary fuel excise of 330 euro per 1000 litres of diesel and 490 euro per 1000 litres of lead-free petrol applies from 1 October 2026; the 2027 business-risk state duty is 0.36 euro per employee per month.
Fiscalité immobilière & taxes foncièresFranceService Publicil y a 7 jours
Service-public précise : tant que la succession n'est pas réglée, la taxe foncière est due chaque année même si l'avis nomme le défunt ; la taxe de l'année du décès est due en totalité.
Déclarations, immatriculation & pénalitésRoyaume-UniGOV.UKil y a 7 jours17 documents
New manual sets the £200m/£2bn scope, the three entry tests with £2m double-risk rule, the 12-month warning and 27-month notice ladder, reissue deadlines and public-naming sanction.
Fiscalité des particuliers & dirigeantsR.A.S. chinoise de Hong KongInland Revenue Departmentil y a 7 jours
IRD adds September 2026 buying and selling rates to the 2026/27 salaries-tax table — buying US$7.8102, selling US$7.8676, with all eight major currencies updated.
Douanes & commerce extérieurRoyaume-UniGOV.UKil y a 7 jours
Declarants see only items declared by them, with that EORI as declarant; third parties are barred from declarant-only reports, GB requests auto-include XI data, multi-EORI access consolidates via in-service grants.
Accises & taxes environnementalesRoyaume-UniGOV.UKil y a 7 jours2 documents
Form W4 declares and pays Vaping Products Duty on warehouse releases per proprietor before release; W4D defers it instead — online service, post to BX9 1GL for W4D, or unconfirmed email.
Déclarations, immatriculation & pénalitésRoyaume-UniGOV.UKil y a 7 jours
HMRC will reject agent-services-account applications made without approved anti-money laundering supervision; acceptable evidence list widens and relevant-individual identification points to the MTAR manual.
Déclarations, immatriculation & pénalitésLettonieValsts ieņēmumu dienestsil y a 7 jours
Pressing submit in EDS is not enough: only the “Pieņemts” or “Pieņemts precizējums” status confirms a return is filed. Check every return's status before its deadline.
