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Tax & accounting news

Monday, 14 September 2026

Regulatory changes detected daily from official sources across Europe. Create a free account to follow your jurisdictions and ask Taxxa what a change means in practice.

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All topicsTaxAccounting & ReportingAuditLegal & CorporatePayroll & LabourFinancial Sector & MarketsIT, Cybersecurity & DataPublic Sector & Economy

Accounting & Reporting·Latvia·Valsts ieņēmumu dienests·1 month ago

Online platform fees remain part of microbusiness taxable turnover

VID explains gross receipts, withheld commissions and payment timing for single-entry bookkeeping. A net bank credit alone does not capture the whole transaction.

Tax·Latvia·Valsts ieņēmumu dienests·1 month ago

Steel from nine trade partners faces 50% duty after quota exhaustion

EU bilateral safeguards apply from 6 August 2026. The applicable treatment depends on product category, non-preferential origin and available tariff quota.

Tax·United Kingdom·Case Law·1 month ago

Bank-backed ship leases fail the capital allowances risk test

The Upper Tribunal dismissed FC Shipping and FB Shipping’s appeals: risk reduction is measured against the actual exposure without the relevant provisions, rather than an assumed 100% loss.

Public Sector & Economy·United Kingdom·GOV.UK·1 month ago

Waste reporters must use a fresh spreadsheet after each submission

Defra allows several movements and sites in each upload, with separate spreadsheets per organisation. Mandatory reporting in England and Wales starts on 1 October 2026.

Tax·United Kingdom·GOV.UK·1 month ago·2 documents

HMRC removes whole-pound rounding from two penalty calculations

The deletion affects 12-month late-filing penalties with disclosure and VAT and excise wrongdoing penalties; the calculation steps and disclosure ranges remain.

Payroll & Labour·United Kingdom·GOV.UK·1 month ago

HMRC drops PAYE record replacement instructions for voluntary arrangements

The debtor remains the employer and must operate PAYE normally if staff continue after approval; the deleted instructions concerned closing and recreating employer records.

Tax·United Kingdom·Case Law·1 month ago

Director’s loan write-off can trigger tax despite possible future recovery

The Upper Tribunal upheld the 2018/19 tax charge on Gary Quillan’s £382,456 balance, treating the liquidator’s final account as the operative write-off.

Public Sector & Economy·Estonia·Riigi Teataja·1 month ago

Ida-Viru housing grants align revocation rule with the 15-month start limit

The amended rule ties revocation to failure to start construction within 15 months of the award decision, matching the beneficiary’s construction-start obligation.

Payroll & Labour·Estonia·Riigi Teataja·1 month ago

Narva replaces its municipal basic-pay scale with effect from April

The replacement salary-scale annex entered into force on 7 August 2026 and applies retrospectively from 1 April 2026 to staff covered by the city’s pay guide.

Tax·United Kingdom·GOV.UK·1 month ago

Bingo Duty deregistration needs no action after final returns

Operators that filed all returns through 31 March 2026 need take no deregistration action; outstanding returns and duty for earlier periods still need to be settled.

Tax·Finland·Vero·1 month ago·2 documents

Finnish deal costs must be allocated by benefit before deduction

Vero’s new examples distinguish the buyer’s costs from investor costs, financing fees from acquisition costs, and deductible sale fees from tax-exempt proceeds.

Tax·Lithuania·VMI·1 month ago

VMI sets out higher foreign per-diem salary thresholds for 2027

From 1 January 2027, VMI puts the monthly salary threshold at EUR 2,054.25 and the hourly threshold at EUR 12.5565 for full income-tax exemption within the prescribed foreign travel allowances.

Audit·Norway·Revisorforeningen·1 month ago

Exam attachments can be sent by replying to registration e-mail

Candidates for the 2026 practical exam can send further material — e.g. practice confirmation from several employers — by replying to e-mail received on registration. The registration and documentation deadline was 31 August 2026.

Audit·Norway·Revisorforeningen·1 month ago

First update to ISA for LCE out for consultation

Comments are due by 17 November 2026. Revisorforeningen will coordinate a response with its Nordic sister organisations and asks Norwegian auditors of small and less complex entities for input by 15 October 2026.

Tax·Finland·Vero·1 month ago·2 documents

Work-based dividends follow wage or business source rules in Finland

Vero clarifies Finnish-source income for non-resident individuals, distinguishing work-based dividends from ordinary and disguised dividends and addressing non-business work compensation.

Tax·Estonia·e-MTA·1 month ago·4 documents

Estonia plans DAC2/CRS filing pause for the CRS 3.0 transition

e-MTA submissions are due to pause in December 2026 and reopen, provisionally, in February 2027. Older-period corrections will also need the new XML format.

Tax·United Kingdom·GOV.UK·1 month ago·2 documents

HMRC directs customs discharge applicants to CDS forms

Authorised-use and inward-processing instructions retain different submission routes for full authorisations and authorisation by declaration after removing the legacy CHIEF routes.

Tax·United Kingdom·GOV.UK·1 month ago

HMRC targets businesses with two or more missing VAT returns

HMRC will write to affected businesses from 10 August 2026 and may send texts or emails; recipients are directed to GOV.UK to check and submit outstanding returns.

Financial Sector & Markets·United Kingdom·GOV.UK·1 month ago

HMRC guidance takes priority where BAMF misses 2026 AML changes

Art-market firms should follow HMRC’s Part 1 where the 2026 amendments conflict with BAMF guidance, while replacement sector guidance awaits ministerial approval.

Tax·Estonia·e-MTA·1 month ago·4 documents

EMTA clarifies how retained income affects hobby-education VAT treatment

Updated guidance says systematic income does not by itself make an association’s activity commercial where it funds the services and profits are not distributed.

Newer storiesPage 16Older stories

Latest

  1. 1 month agoOnline platform fees remain part of microbusiness taxable turnover
  2. 1 month agoSteel from nine trade partners faces 50% duty after quota exhaustion
  3. 1 month agoBank-backed ship leases fail the capital allowances risk test
  4. 1 month agoWaste reporters must use a fresh spreadsheet after each submission
  5. 1 month agoHMRC removes whole-pound rounding from two penalty calculations