lørdag 10. oktober 2026
Reguleringsendringer registreres daglig fra offisielle kilder i hele Europa. Opprett en gratis konto for å følge dine jurisdiksjoner og spørre Taxxa hva en endring betyr i praksis.
MVA / indirekte skatterFrankrikeBOFiP - Bulletin Officiel des Finances Publiquesfor 4 uker siden
New binding BOFiP ruling details which subcontracted building, public-works and maintenance jobs fall under reverse charge, plus invoicing and public-procurement rules.
MVA / indirekte skatterSverigeSkatteverketfor 1 måned siden
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.
Skattedommer og nemndsavgjørelserDanmarkDomsdatabasenfor 1 måned siden
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.
GevinstbeskatningDanmarkDomsdatabasenfor 1 måned siden
Sydjysk Sparekasse failed to rebut the trading presumption; premiums on unexercised buyback options are taxable under statsskattelovens § 4.
MVA / indirekte skatterSverigeSkatteverketfor 1 måned siden2 dokumenter
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.
Internasjonal skatt / skatteavtalerFinlandVerofor 1 måned siden2 dokumenter
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.
Skatteinsentiver, fradrag og lettelserFrankrikeEntreprendre Service Publicfor 1 måned siden
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.
Skattemelding, registrering og tilleggsskattFinlandVerofor 1 måned siden2 dokumenter
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.
Regional / lokal skattSverigeSvenskforfattningssamlingfor 1 måned siden
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.
E-faktura og digitale rapporteringskravDanmarkSkat.dkfor 1 måned siden
The exclusion requires more than 2,000 rentals for one property in a calendar year; platform exemption depends on the entire business model having no reportable sellers.
Kostnader og naturalytelser — skattemessig behandlingFinlandFinlexfor 1 måned siden
A €2 million qualifying loan reduced the subsidiary’s net asset value despite being booked as equity; the €1-per-share transfer produced no wage benefit requiring withholding in this case.
Arve-, formues- og gaveskattFinlandVerofor 1 måned siden
Online sessions 24 November–19 January cover the new estate operating model, Suomi.fi mandates, the shareholder register and digital perukirja filing; register for the first by 18 November.
Toll og handelDanmarkToldstyrelsenfor 1 måned siden
From 12 September Y-codes belong in data element 12 04 except Y128 in 12 03, and pre-lodged IM/D declarations need review. Toldstyrelsen also logged error TMA-2648 on invalidating exited export declarations.
Regler om kildeskattDanmarkRetsinformationfor 1 måned siden
Bill L 19, adopted 3 Sep 2026, puts ID cards, attendance registration and five-year retention on projects above DKK 100m excl. VAT. Commencement needs a ministerial order; a side amendment takes effect 1 Jan 2027.
Særavgifter og miljøavgifterLitauenVMIfor 1 måned siden2 dokumenter
Volume by direct measurement or density formula with verified equipment, sugars proved document by document, and refunds via AKC430 or refund application — the evidence mechanics for sweetened-drink excise.
Skattemelding, registrering og tilleggsskattNorgeSkatteetatenfor 1 måned siden
Privatpersoner som søker betalingsavtale hos Skatteetaten, må ta med forfalte tilbakebetalingskrav fra Nav i tillegg til forfalte skatte- og avgiftskrav, både i avdragskriteriene og i søknadsinnholdet.
Skattemelding, registrering og tilleggsskattSverigeSkatteverketfor 1 måned siden
Skatteverket identifies Inkomstdeklaration 2, 3 och 4 as the digital route for the whole return. The separate SRU file-transfer route still requires a signed paper first page when that page is needed.
MVA / indirekte skatterFinlandVerofor 1 måned siden
Vero’s agricultural record template replaces the 14% labels with 13.5%. Keep reduced-rate entries separate from 25.5% sales, exempt income and other purchase rates.
Særavgifter og miljøavgifterDanmarkRetsinformationfor 1 måned siden
Covered farms face mandatory emission and fertiliser accounts with five-year retention, while fertiliser traders face delivery reporting, under the new act in force 1 January 2027.
MVA / indirekte skatterEstlande-MTAfor 1 måned siden4 dokumenter
EMTA's intermediary-services guidance adds that a gaming platform is the VAT seller where private players trade virtual items and it invoices in its own name.
