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Tax news

Friday, 18 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

Transfer Pricing·Sweden·Skatteverket·1 month ago·3 documents

Transfer pricing: guidance stresses identifying the actual transaction

Skatteverket’s August guidance update discusses HFD case 1334-25: formal contracts and stated prices alone do not define the transaction to be examined.

Tax Filing, Registration & Penalties·Denmark·Skat.dk·1 month ago

eKapital sets November closures and tests for 2026 reporting

For specified reporting streams, the last FTPs Gateway submission in 2025 format is 10 November. Testing runs from 13 November to 10 December, with 2026-format production files accepted from 14 December.

Excise & Environmental Taxes·Finland·Finlex·1 month ago

Commercial cigarette imports lead to tax-fraud conviction in KKO 2026:55

Finland’s Supreme Court substituted aggravated tax fraud for smuggling over 135,800 cigarettes; the four-month suspended sentence remained unchanged.

Corporate & Income Tax·Lithuania·VMI·1 month ago·2 documents

VMI expands guidance on foreign controlled entities and tax credits

The August commentary explains control, passive-income and tax tests, the economic-substance exception and limits on crediting foreign corporate tax.

Personal & Owner Taxation·Sweden·Skatteverket·1 month ago

SKV 4802 can no longer be used to register a payout account

Skatteverket has removed SKV 4802 instructions from its student tax brochure because the form ceased to be usable after 30 June 2026.

Tax Rulings & Binding Consultations·Lithuania·VMI·1 month ago

VMI clarifies when loan repayments reduce thin-capitalisation debt

The revised guidance distinguishes genuine repayments from tax-driven year-end transactions, covers cash pools and allows the more favourable interpretation for earlier periods still open to review.

Customs & Trade·United Kingdom·GOV.UK·1 month ago

US cheese quota allocations are due by 31 October

RPA plans to issue 2027 export licences by 15 December. The application window closed on 10 September; licence rights cannot be transferred and holders must export to the USA.

Customs & Trade·Estonia·e-MTA·1 month ago

Estonian customs guidance adds cross-border PoUS delegation through UUM&DS

The option supports representation in either direction between Estonian and other EU companies, provided both countries’ systems support cross-border delegation.

Tax Filing, Registration & Penalties·Lithuania·VMI·1 month ago

VMI lists payment codes for new obligations and October inheritance tax

The payment guidance separates sanctions and court-related charges, while VMI’s full code list includes Employment Service aid recoveries and identify inheritance-tax code 3300 from 1 October 2026.

Personal & Owner Taxation·Sweden·Skatteverket·1 month ago

Gelinstiftelsen added to approved gift-recipient list

Skatteverket lists the Gothenburg foundation, organisation number 857204-1682, as approved from 11 August 2026.

Excise & Environmental Taxes·Sweden·Skatteverket·1 month ago·2 documents

Netherlands leaves the Eurovignette: the shared charge now names two countries

Skatteverket's heavy-vehicle pages now state that Sweden and Luxembourg take part in the Eurovignette cooperation, and that a charge paid in one of them also covers the other's road network.

VAT / GST / Indirect Tax·Lithuania·VMI·1 month ago

VMI outlines phased VAT changes for marketplaces and one-stop shops

VMI describes a 2027 start for most provisions of Law XV-1036, with specified articles following in July 2029 and separate transition dates for energy supplies and call-off stock.

Tax Filing, Registration & Penalties·Denmark·Skat.dk·1 month ago

Tax-account payment plans require filing before 16:00 the day before

Skattestyrelsen specifies when a return must be submitted before an instalment plan can be created. Businesses must also meet the minimum amount, debt-status and ongoing-payment conditions.

Tax Courts & Tribunal Decisions·United Kingdom·Case Law·1 month ago

Unchecked tax advice fails reasonable-excuse defence

The Upper Tribunal dismissed the reasonable-excuse grounds but allowed the penalty-amount appeal because the First-tier Tribunal relied on an inapplicable statutory provision.

Excise & Environmental Taxes·Latvia·Valsts ieņēmumu dienests·1 month ago

CBAM importers need verified data to declare actual emissions

VID explains how importers should work with producers and accredited verifiers ahead of the first CBAM declaration, due on 30 September 2027 for 2026 imports.

Customs & Trade·Latvia·Valsts ieņēmumu dienests·1 month ago·2 documents

VID rules out Russian transit for non-Union jet fuel leaving Latvia

A ruling on Kuwaiti-origin jet fuel rejects the argument that retaining non-Union customs status removes the Russian-transit prohibition.

Tax Filing, Registration & Penalties·United Kingdom·GOV.UK·1 month ago

Scottish survivorship trust exclusion has an equal-ownership condition

HMRC adds the Scottish survivorship exclusion and post-death examples: a trustee’s death must be the sole reason a co-ownership trust loses its earlier exclusion to qualify for the two-year relief.

Customs & Trade·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.

Fixed Asset Depreciation — Tax Rules·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.

Tax Filing, Registration & Penalties·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.

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Latest

  1. 1 month agoTransfer pricing: guidance stresses identifying the actual transaction
  2. 1 month agoeKapital sets November closures and tests for 2026 reporting
  3. 1 month agoCommercial cigarette imports lead to tax-fraud conviction in KKO 2026:55
  4. 1 month agoVMI expands guidance on foreign controlled entities and tax credits
  5. 1 month agoSKV 4802 can no longer be used to register a payout account