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.
TVA / fiscalité indirecteFinlandeTulliil y a 2 semaines
Low-value consignments mainly from China were undervalued in buyers' names; Tulli will phone hundreds of shoppers for information — buyers are not crime suspects.
TVA / fiscalité indirecteSuèdeSkatteverketil y a 2 semaines
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.
Douanes & commerce extérieurFinlandeTulliil y a 2 semaines
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.
Déclarations, immatriculation & pénalitésLettonieValsts ieņēmumu dienestsil y a 2 semaines
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.
Déclarations, immatriculation & pénalitésRoyaume-UniGibraltar Income Tax Officeil y a 2 semaines2 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.
Douanes & commerce extérieurLettonieValsts ieņēmumu dienestsil y a 2 semaines2 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.
Accises & taxes environnementalesRoyaume-UniCase Lawil y a 2 semaines
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.
Fiscalité immobilière & taxes foncièresFranceService Publicil y a 2 semaines
Les acquéreurs en BRS doivent déclarer l'abattement avant le 1er janvier suivant la signature ; l'exonération près des sites à risques commence à 25 % au lieu de 15 %.
Impôt sur les plus-valuesRoyaume-UniGOV.UKil y a 2 semaines
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.
TVA / fiscalité indirecteFranceEntreprendre Service Publicil y a 2 semaines
Le guide réécrit de l'exigibilité de la TVA : quand la taxe devient exigible pour les biens, les services et les acomptes, l'option pour les débits et la règle de fin d'année.
Impôt minimum mondial & BEPSAllemagneRechtsprechung des Bundesil y a 2 semaines
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.
Déclarations, immatriculation & pénalitésLettonieValsts ieņēmumu dienestsil y a 2 semaines
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.
Douanes & commerce extérieurDanemarkToldstyrelsenil y a 2 semaines
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.
Déclarations, immatriculation & pénalitésLettonieValsts ieņēmumu dienestsil y a 2 semaines
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.
Douanes & commerce extérieurLettonieValsts ieņēmumu dienestsil y a 2 semaines
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.
Déclarations, immatriculation & pénalitésPolognePodatki.gov.plil y a 2 semaines
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.
Douanes & commerce extérieurLettonieValsts ieņēmumu dienestsil y a 2 semaines
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.
Fiscalité des particuliers & dirigeantsDanemarkSkat.dkil y a 2 semaines
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.
Accises & taxes environnementalesRoyaume-UniGOV.UKil y a 2 semaines
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.
Déclarations, immatriculation & pénalitésLettonieValsts ieņēmumu dienestsil y a 2 semaines
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.
