VAT / GST / Indirect Tax·Sweden·Skatteverket·3 weeks ago·2 documents
Skatteverket shifts its self-initiated application of the parking control-fee VAT guidance from 1 January to 1 April 2027 across both affected guidance pages.
Industry: Service activities incidental to land transportation · Other passenger land transport
Tax Filing, Registration & Penalties·France·impots.gouv.fr·3 weeks ago
File a « déclaration rectificative » for the same period via « Déclarer TVA »; pay only the extra via « Payer TVA » with no claim, or reclaim overpaid VAT from the SIE by secure message.
Industry: Across industries
Tax Filing, Registration & Penalties·United Kingdom·GOV.UK·3 weeks ago·2 documents
HMRC's 2026 reportable-jurisdictions list adds Austria, Costa Rica, Finland, Hungary and Malta for platform-operator reporting; Malta's financial-account-identifier requirement is still to be confirmed.
Industry: Other information service activities n.e.c.
Excise & Environmental Taxes·Estonia·e-MTA·3 weeks ago·2 documents
ALKOR closes 1 Nov 2026: MAIS prefills alcohol data from a company product ID — register the portfolio now, close October procedures, link corrections to the ID.
Industry: Wholesale of beverages
Tax Filing, Registration & Penalties·Finland·Vero·3 weeks ago·2 documents
A new FATCA annual-return technical guide applies from 1 January 2027; CRS/DAC2 returns move to a new schema the same day and the replacement-return correction gives way to OECD/IRS procedure.
Industry: Financial and insurance activities
Customs & Trade·United Kingdom·GOV.UK·3 weeks ago
HMRC corrected its ATA Carnet guide so exporters sending goods as freight use form C21e in the Customs Declaration Service; re-imports as freight still use C21i.
Industry: Across industries
VAT / GST / Indirect Tax·Lithuania·Liteko·3 weeks ago
The appeal court kept EUR 14,115.86 of repair costs with PVM: actually paid PVM is a loss until the specific deduction is proved, and granting one alternative claim means the action succeeds in full.
Industry: Across industries
Tax Filing, Registration & Penalties·United Kingdom·Revenue Jersey·3 weeks ago
Jersey companies disputing a tax assessment must now use the online appeal form first; written appeals with the same four particulars remain accepted as an alternative.
Industry: Across industries
Corporate & Income Tax·Sweden·Skatteverket·3 weeks ago
Panama and Vietnam leave the EU non-cooperative list, and Skatteverket clarifies the ban catches interest only up to the day before a removal's EUT publication.
Industry: Across industries
Tax Filing, Registration & Penalties·Sweden·Skatteverket·3 weeks ago
Annual N8 filing while a foreign-property skogsavdrag stands, plus a new N12 appendix for ersättningsfond allocations for years ending September 2026 or later.
Industry: Forestry and logging
VAT / GST / Indirect Tax·Finland·Vero·3 weeks ago
CSN:029/2026 treats an open-water swim package (entry, sauna, lanes, lockers) as one supply of sports access at the reduced 13.5% VAT rate, valid 23.9.2026–31.12.2027.
Industry: Operation of sports facilities
Tax Filing, Registration & Penalties·United Kingdom·GOV.UK·3 weeks ago
HMRC's ISA annual-returns specification page now presents secure electronic file transfer and email as filing channels instead of mandating a flat text file via the Secure Data Exchange Service.
Industry: Financial and insurance activities
Corporate & Income Tax·Sweden·Skatteverket·3 weeks ago
Interest from 1 April 2026 is taxed as ordinary income on withdrawal, and the SKV 2464 forest-damage form must be personally signed.
Industry: Forestry and logging
Customs & Trade·Finland·Tulli·3 weeks ago
The Commission opened an investigation into Chinese furfuryl alcohol (CN ex 2932 13 00); affected producers and importers can request a hearing within the deadline, and imports face early registration.
Industry: Manufacture of other organic basic chemicals · Wholesale of chemical products
Tax Courts & Tribunal Decisions·European Union·EUR-Lex·3 weeks ago
Germany may keep taxing German property gains but must offer non-resident EU/EEA owners the same reinvestment deferral — immediate payment goes beyond what taxing powers require.
Industry: Across industries
Inheritance, Wealth & Gift Tax·United Kingdom·Chartered Institute of Taxation·3 weeks ago
Finance Act 2026 changes to IHTA 1984 s 23(6) may deny the charitable exemption and the 36% rate to gifts left on charitable trusts created by Will; CIOT and STEP have asked HMRC for urgent guidance.
VAT / GST / Indirect Tax·France·BOFiP - Bulletin Officiel des Finances Publiques·3 weeks ago·2 documents
A non-established principal with a French mandataire is no longer treated as VAT-identified: the seller must register to charge French VAT, and only eligible-operation VAT goes on the agent's return.
Industry: Across industries
Customs & Trade·Estonia·e-MTA·3 weeks ago
Annex I goods enter duty-free; Annex II goods within tariff quotas. Exporters prove origin with EUR.1 or an invoice declaration; Estonian importers declare N954 or N864 with preference code 300.
Industry: Across industries
Withholding Tax Rules·European Union·EUR-Lex·3 weeks ago
A real business as parent, slow transfers, foreign steps and an unaware payer do not save a dividend chain from the Parent-Subsidiary anti-abuse rule — intent need only sit with one participant.
Industry: Across industries