Tax·France·BOFiP - Bulletin Officiel des Finances Publiques·1 month ago·7 documents
BOFiP consolidates the 10% and 5.5% rates for dwelling renovation and energy works, fossil-boiler exclusion and on-invoice client certification.
Audit·Sweden·FAR·1 month ago
Kvalitetsnämnden för revisionsverksamhet can bring forward the next inspection where deficiencies warrant it; new firms face control within two years and inspectors gain freer engagement selection.
Public Sector & Economy·Lithuania·Etar·1 month ago
Tier-based advances run to 30 November, with separate performance-testing and cooperative supplements; applicants with unfinished eligibility checks receive no advance.
Payroll & Labour·Lithuania·Lietuvos buhalterių ir auditorių asociacija·1 month ago
The 50% Sodra base is gone: from 1 July 2026 author's fees and code-02 owner withdrawals carry a 90% VSD base, with the 43-VDU ceiling up to EUR 99,422.
Payroll & Labour·Lithuania·Etar·1 month ago
From 1 October 2026, VDI inspectors assess asbestos-work permit applications against a dedicated checklist and complete a safe-work checklist on any inspection where asbestos work is found.
Tax·Estonia·e-MTA·1 month ago
Goods worth up to 150 euros face new refund limits — no repayment when an item merely does not fit — while the 150–1,000 euro band keeps invalidation refunds on a 90-day application deadline.
Tax·France·BOFiP - Bulletin Officiel des Finances Publiques·1 month ago
New binding BOFiP ruling details which subcontracted building, public-works and maintenance jobs fall under reverse charge, plus invoicing and public-procurement rules.
Tax·Sweden·Skatteverket·1 month ago
New 9 September guidance: a VAT-group member named as declarant, or represented by an indirect agent, counts as VAT-registered under the Customs Act, making the group the importer liable for VAT.
Tax·Denmark·Domsdatabasen·1 month ago
In Nykredit Bank’s case, the court also upheld trading-share status for mortgage-lender holdings and separate income taxation of premiums on unexercised options.
Tax·Denmark·Domsdatabasen·1 month ago
Sydjysk Sparekasse failed to rebut the trading presumption; premiums on unexercised buyback options are taxable under statsskattelovens § 4.
Tax·Sweden·Skatteverket·1 month ago·2 documents
Skatteverket's 9 September guidance follows T-397/25 (A&P Deco): the lease to the buyer sits outside the business transfer, and the owner's switch to exempt letting may force an input VAT adjustment.
Public Sector & Economy·Sweden·Svenskforfattningssamling·1 month ago
SFS 2026:1778 keeps the fee regulation's förrättning concept unchanged, moves register-entry cost coverage into a new 2 a §, and adds Lantmäteriet support costs to tariff fees.
Public Sector & Economy·Sweden·Svenskforfattningssamling·1 month ago
SFS 2026:1777 rewrites Lantmäteriet's instruction from 1 January 2027: new duties to supply case-system support and training to municipal cadastral authorities, plus reset fee and exemption rules.
Tax·Finland·Vero·1 month ago·2 documents
Rwanda and Senegal count from 1 January 2024 and Trinidad and Tobago from 1 January 2025; Russia stays listed with exchange suspended since March 2022, and the definition now rests on law 1042/2025.
Payroll & Labour·France·Urssaf·1 month ago·2 documents
After the 2026 social-base reform, a calendar can show debit balances on some risks and credit balances on others. Credits automatically offset remaining 2025 dues; any surplus is reimbursed with no action required.
Tax·France·Entreprendre Service Public·1 month ago
The EUR 100 allowance for high-mileage workers can now be claimed until 30 September 2026 via the impots.gouv.fr simulator and form; means, vehicle and distance conditions are unchanged.
Payroll & Labour·Norway·Tariffavtaler (Lovdata)·1 month ago
The 2026–2028 agreement also raises allowances, changes offshore waiting pay and adds pension-information, company-EV charging and VTA premium rules.
Tax·Finland·Vero·1 month ago·2 documents
Update saved payment templates when the new account becomes available on 1 December 2026. Danske payments are accepted through 31 May 2027, then returned; Nordea stays unchanged.
Tax·Sweden·Svenskforfattningssamling·1 month ago
SFS 2026:1772 sets the uprating factors for 2027 preliminary municipal tax funds: 1.037 for income year 2026 and 1.052 for 2027, in force 1 January 2027.