Customs & Trade·United Kingdom·GOV.UK·3 days ago
Co-located customs and excise storage without segregation is an exception for same-keeper premises with HMRC-satisfied controls; split keepers and temporary-storage goods must always segregate.
Tax Filing, Registration & Penalties·Latvia·Valsts ieņēmumu dienests·3 days ago
Emergency in agriculture until 10 January 2027 counts as force majeure: overdue tax can be extended up to 12 months interest-free, existing extensions re-split up to five years.
VAT / GST / Indirect Tax·United Kingdom·GOV.UK·3 days ago
Personal-use goods may be zero-rated on direct export or indirect export via forwarder or parcel operator, but not on a customer-arranged indirect export in accompanied baggage.
Tax Filing, Registration & Penalties·Latvia·Valsts ieņēmumu dienests·3 days ago
Market managers must report the previous month's traders to VID by the 20th via EDS, and the report counts only with “Pieņemts” or “Pieņemts precizējums” status. File early enough to fix errors.
Customs & Trade·Latvia·Valsts ieņēmumu dienests·3 days ago
The ECB refinancing rate now shown is 2.65% and late-payment interest on import duty is 4.65% per year. Recalculate any overdue import-duty accrual at the new rate.
Personal & Owner Taxation·Latvia·Valsts ieņēmumu dienests·3 days ago·2 documents
From 1 April 2027 starters with turnover up to 12 000 euro can pay a 10% beginner's micro-enterprise tax through an income account, with an extra 15% if the conditions are broken.
Excise & Environmental Taxes·Latvia·Valsts ieņēmumu dienests·3 days ago
Temporary fuel excise of 330 euro per 1000 litres of diesel and 490 euro per 1000 litres of lead-free petrol applies from 1 October 2026; the 2027 business-risk state duty is 0.36 euro per employee per month.
Real Estate & Property Tax·France·Service Public·3 days ago
Service-public clarifies: while a succession is unsettled, the taxe foncière is due every year even if the notice still names the deceased; the death-year tax is owed in full.
Tax Filing, Registration & Penalties·United Kingdom·GOV.UK·3 days ago·17 documents
New manual sets the £200m/£2bn scope, the three entry tests with £2m double-risk rule, the 12-month warning and 27-month notice ladder, reissue deadlines and public-naming sanction.
Personal & Owner Taxation·Hong Kong SAR China·Inland Revenue Department·3 days ago
IRD adds September 2026 buying and selling rates to the 2026/27 salaries-tax table — buying US$7.8102, selling US$7.8676, with all eight major currencies updated.
Customs & Trade·United Kingdom·GOV.UK·3 days ago
Declarants see only items declared by them, with that EORI as declarant; third parties are barred from declarant-only reports, GB requests auto-include XI data, multi-EORI access consolidates via in-service grants.
Excise & Environmental Taxes·United Kingdom·GOV.UK·3 days ago·2 documents
Form W4 declares and pays Vaping Products Duty on warehouse releases per proprietor before release; W4D defers it instead — online service, post to BX9 1GL for W4D, or unconfirmed email.
Tax Filing, Registration & Penalties·United Kingdom·GOV.UK·3 days ago
HMRC will reject agent-services-account applications made without approved anti-money laundering supervision; acceptable evidence list widens and relevant-individual identification points to the MTAR manual.
Tax Filing, Registration & Penalties·Latvia·Valsts ieņēmumu dienests·3 days ago
Pressing submit in EDS is not enough: only the “Pieņemts” or “Pieņemts precizējums” status confirms a return is filed. Check every return's status before its deadline.
Excise & Environmental Taxes·United Kingdom·GOV.UK·3 days ago
Warehousekeepers storing others' duty-suspended goods should hold written agreements requiring ownership-change notice; HMRC sets four no-action conditions, plus share-sale record rules and a GB-EORI limit on W5D/W6D.
Customs & Trade·Finland·Tulli·4 days ago
Commission reviews Jindal Stainless Ltd's anti-dumping and subsidy duty rates plus the wider India/Indonesia subsidy duties; affected firms can request hearings within notice deadlines.
Corporate & Income Tax·Finland·Vero·4 days ago·2 documents
Vero corrects the 2026 rate for partially exempt entities and non-profit property income from 4,58 % to the statutory 4,57 %; 2025 stays at 4,73 %.
Tax Courts & Tribunal Decisions·France·Légifrance·4 days ago
SCI subscription proceeds for overseas housing must be actually invested within 18 months; signing a delegated project-management contract in time does not satisfy the condition.
Transfer Pricing·Norway·Revisorforeningen·4 days ago
Revisorforeningen backs directive-based rules but says the audit statement on the tax report should cover only undertakings with the duty, exempting small ones at least.