PVM / GST / netiesioginiai mokesčiai·Švedija·Skatteverket·prieš 2 savaites
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.
Muitinė ir prekyba·Suomija·Tulli·prieš 2 savaites
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.
Deklaravimas, registracija ir baudos·Latvija·Valsts ieņēmumu dienests·prieš 2 savaites
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.
Deklaravimas, registracija ir baudos·Jungtinė Karalystė·Gibraltar Income Tax Office·prieš 2 savaites·2 dokumentai
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.
Muitinė ir prekyba·Latvija·Valsts ieņēmumu dienests·prieš 2 savaites·2 dokumentai
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.
Akcizai ir aplinkosaugos mokesčiai·Jungtinė Karalystė·Case Law·prieš 2 savaites
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.
Nekilnojamojo turto mokesčiai·Prancūzija·Service Public·prieš 2 savaites
BRS buyers must file the property-tax abatement declaration before 1 January of the year after signing; the variable exemption for homes near listed risk sites now starts at 25% instead of 15%.
Kapitalo prieaugio mokestis·Jungtinė Karalystė·GOV.UK·prieš 2 savaites
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.
PVM / GST / netiesioginiai mokesčiai·Prancūzija·Entreprendre Service Public·prieš 2 savaites
The rewritten guide to TVA exigibilité: when the tax becomes payable for goods, services and advances, the débits option, and the year-end rule.
Pasaulinis minimalus mokestis ir BEPS·Vokietija·Rechtsprechung des Bundes·prieš 2 savaites
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.
Deklaravimas, registracija ir baudos·Latvija·Valsts ieņēmumu dienests·prieš 2 savaites
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.
Muitinė ir prekyba·Danija·Toldstyrelsen·prieš 2 savaites
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.
Deklaravimas, registracija ir baudos·Latvija·Valsts ieņēmumu dienests·prieš 2 savaites
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.
Muitinė ir prekyba·Latvija·Valsts ieņēmumu dienests·prieš 2 savaites
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.
Deklaravimas, registracija ir baudos·Lenkija·Podatki.gov.pl·prieš 2 savaites
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.
Muitinė ir prekyba·Latvija·Valsts ieņēmumu dienests·prieš 2 savaites
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.
Fizinių asmenų ir savininkų apmokestinimas·Danija·Skat.dk·prieš 2 savaites
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.
Akcizai ir aplinkosaugos mokesčiai·Jungtinė Karalystė·GOV.UK·prieš 2 savaites
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.
Deklaravimas, registracija ir baudos·Latvija·Valsts ieņēmumu dienests·prieš 2 savaites
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.