What sources does Taxxa search?

Taxxa searches a continuously updated collection of more than one million pages from tax authorities, government publications, legislation and case law across the European jurisdictions it covers. Every response cites the underlying material, so a professional can inspect the rule, its jurisdiction and whether it is current before relying on the result.

Can Taxxa work with a team’s own documents?

Yes. Research can combine the public knowledge base with a team’s own PDF, DOCX, CSV and TXT files in one workspace. That makes it possible to compare a client document with the relevant guidance, trace a conclusion to its source and prepare a draft without losing the evidence that supports it.

Who is Taxxa built for?

Accountants, auditors, tax advisors, payroll specialists, bookkeepers and advisory teams working across European jurisdictions. Shared workspaces keep research available to colleagues, and citations make review easier.

Where is customer data stored, and is it used to train models?

Customer data stays in the European Union and is never used to train language models.

Does Taxxa replace professional judgement?

No. Taxxa is a research and drafting workspace. It helps professionals reach an informed starting point faster; the professional still reviews the evidence and makes the final decision. It does not file returns, post bookkeeping entries or give legal advice.

European UnionEUR-Lex

Third countries may use ELAN voluntarily with legal value from 19 January 2026

Regulation 2026/2389 lets third-country authorities issue quota documents in ELAN voluntarily with legal value before 2028, sets the paper fallback, and adds LORI registration for beef quota 09.4003 from July 2027.

By Taxxa AI OyPublished 28 October 2026

Tax

Industry: Crop and animal production, hunting and related service activities

Licence-issuing authorities handling EU agricultural tariff quotas may use the electronic system for agricultural non-customs formalities (ELAN) voluntarily with full legal effect before the mandate appliesEuropa. Third-country authorities may issue documents in ELAN or transmit them to ELAN before 17 January 2028Europa, and those documents have legal value for release for free circulation or exportEuropa.

When a third-country authority indicates in ELAN that a document will be used outside ELAN, the copy in ELAN has no legal valueEuropa. The paper copy then has legal value only with the signature and stamp of the issuing authorityEuropa. Where an ELAN document must be put at customs disposal outside ELAN, the licence-issuing authority prints it from ELAN at the operator's request, records that outside use in ELAN, and states the print date, the printing officer's signature and the valid stamp or seal. The Commission publishes the list of countries using ELAN voluntarily before 17 January 2028.

For Member State import and export licences, voluntary use with legal valueEuropa starts on 19 January 2026Europa. Before such a document is used outside ELAN, the issuing authority records that use in ELAN and its legal effects are temporarily suspended. The suspension ends after operators return the document used outside and the authority encodes the customs attributions in ELAN and the national system. Paper licences and extracts need the authority's signature and official stamp; customs validate the quantity released or exported with a signature and stamp on paper or by electronic validation. Attributions on printed documents must be encoded in ELAN within two working days of return.

From 18 January 2027 all Member State licences follow the ELAN1L-AGRIM and ELAN1L-AGREX modelsEuropa. Extracts issued from that date from earlier licences may keep the original licence format. The redundant ELAN code SP02 is deleted.

Quota administration follows the same transition. Licences are issued in product weight, or in the calculated weight equivalent where the quota fiche states the total in that equivalent. Certificates of origin for special non-preferential arrangements follow the ELAN1L-TCDOC model in Annex XIV.8, with older templates allowed only under the Articles 72a to 72d transition. Operator registration in the Licence Operator Registration and Identification (LORI) database becomes required for beef and veal quota 09.4003 for the period starting 1 July 2027Europa. Closed quotas are removed, including common wheat quota 09.4124 for Canada and quotas 09.6734 to 09.6758 open only from 6 June to 31 December 2025.

The Regulation enters into force on the seventh day following publicationEuropa. Member States printing licences in a national system apply the revised AGRIM and AGREX templates by the date in Article 21b(1) of Implementing Regulation (EU) 2016/1239.

Legal basis is Commission Implementing Regulation (EU) 2026/2389Europa amending Implementing Regulations (EU) 2016/1239, (EU) 2020/761, (EU) 2020/1988 and (EU) 2025/1272.

Check the Commission list for whether your suppliers' authorities use ELAN voluntarily, accept those ELAN documents as legally valid, keep signed and stamped paper fallbacks ready, and register in LORI if you use beef and veal quota 09.4003.

Sources

COMMISSION IMPLEMENTING REGULATION (EU) 2026/2389 of 28 October 2026 amending Implementing Regulations (EU) 2016/1239, (EU) 2020/761, (EU) 2020/1988 and (EU) 2025/1272 to allow issuing authorities of third countries to use ELAN on a voluntary basis during the transitional period

Third countries may use ELAN voluntarily with legal value from 19 January 2026

By Taxxa AI OyPublished 28 October 2026

Industry: Crop and animal production, hunting and related service activities