Excise & Environmental Taxes·United Kingdom·Case Law·4 days ago
HMRC must remake £3.25 million of historic slot-machine duty assessments after the court held its guidance objectively promised category A treatment and its refusal of relief was flawed.
Industry: Gambling and betting activities
Excise & Environmental Taxes·Lithuania·VMI·4 days ago
VMI tells inspectorates e-cigarette liquid for sale in Lithuania must bear banderoles from 1 July 2027; holders of unmarked stock owe excise, and stamp rules move from the Government to VMI.
Industry: Warehousing and storage · Retail trade, except of motor vehicles and motorcycles · +1 more · Wholesale trade, except of motor vehicles and motorcycles
Excise & Environmental Taxes·United Kingdom·GOV.UK·4 days ago
A product packaged before 1 January 2027 keeps a validly affixed transitional stamp even if released after 31 March 2027; the release-based ban has gone.
Industry: Manufacture of tobacco products
Customs & Trade·Denmark·Toldstyrelsen·4 days ago
From 1 November file product identifiers on low-value e-commerce imports; omit a locking AOPSV code on outward-processing reimports and complete supplementary units on quota claims.
Industry: Across industries
Customs & Trade·United Kingdom·GOV.UK·5 days ago
Apply for a new EORI once the group VAT registration is active; on leaving, cancel the group-linked number and re-link authorisations and licences.
Industry: Wholesale and retail trade; repair of motor vehicles and motorcycles
Excise & Environmental Taxes·Estonia·e-MTA·5 days ago
Certified consignees qualify to order tobacco revenue stamps in their own right and a retail notice suffices; the spent 2024 traceability phase-in sentence is deleted.
Industry: Retail sale of tobacco products in specialised stores · Wholesale of tobacco products
E-Invoicing & Digital Tax Reporting Mandates·Germany·Bundeszentralamt für Steuern·5 days ago
Version 3.0 (BMF collection, October 2026) is mandatory for records after 31 Dec 2028 and optional after 31 Dec 2027 — vendors and cash businesses must move exports to 3.0.
Industry: Across industries
Excise & Environmental Taxes·Estonia·e-MTA·5 days ago
EMTA deleted the alcohol-register submission excuse from the no-stamping list and added certified consignees to the persons liable for excise on alcohol from other Member States.
Industry: Manufacture of beverages
Customs & Trade·Estonia·e-MTA·5 days ago·2 documents
B2B consignments escape the EUR 2 per-item handling fee unless the recipient is a non-VAT-registered legal person; distance-sale declarations carry Y126 plus item-level PIDs from 1 November 2026.
Industry: Across industries
Excise & Environmental Taxes·United Kingdom·GOV.UK·5 days ago
The 25% band will catch any machine charging more than £1 or offering more than £100; those machines pay 20% today.
Industry: Gambling and betting activities
Customs & Trade·Norway·Lovdata·5 days ago·2 documents
Vedlegg 1 gains Mercosur quotas for beef, chicken, honey, feed and juice plus Moldovan honey, and widens the 10,000-tonne durum quota; in force 1 November 2026.
Industry: Crop and animal production, hunting and related service activities · Manufacture of food products
Tax Incentives, Credits & Reliefs·United Kingdom·GOV.UK·5 days ago·6 documents
Companies claiming R&D relief on or after 1 April 2027, including by amendment, no longer file a claim notification form; additional information and return requirements stay.
Industry: Across industries
Tax Filing, Registration & Penalties·United Kingdom·Chartered Institute of Taxation·5 days ago
OWR returns using the transitional box are stalling in HMRC processing with balances at £0; advisers should re-check filings and have clients pay by 31 January on submitted figures.
Industry: Across industries
Fixed Asset Depreciation — Tax Rules·United Kingdom·GOV.UK·5 days ago
Main-pool writing-down allowances fall to 12% from April 2027 while the main-rate first-year allowance rises to 50% from 1 January 2027.
Industry: Across industries
Personal & Owner Taxation·Poland·Podatki.gov.pl·5 days ago
Ministry Q&A: a PIT filed after 30 April keeps the 45-day (electronic) or 3-month (paper) refund clock, credits and joint spousal filing; unrejected PIT-37 is auto-accepted; errors can be corrected within five years.
Stock Options & Equity Compensation — Tax Treatment·United Kingdom·GOV.UK·5 days ago
From 6 April 2027 CSOP and EMI rules ease: a £120,000 CSOP ceiling, 15-year terms, a 180-day EMI window, simpler notification and EOT transition cover.
Industry: Across industries
Capital Gains Tax·United Kingdom·GOV.UK·5 days ago
The lifetime limit will fall from £1 million to £500,000 for qualifying disposals on or after 6 April 2027, with anti-forestalling rules for unconditional contracts and past claims counting toward the cap.
Customs & Trade·European Union·EUR-Lex·5 days ago
Customs must register steel wire ropes and cables from India, Thailand and Türkiye from 31 October 2026 for nine months, keeping retroactive duties possible.
Industry: Manufacture of other fabricated metal products
Customs & Trade·Finland·Tulli·5 days ago
Chinese PET spunbond faces definitive duties from 31 October 2026; provisional securities are collected, retroactive levy refused.
Industry: Manufacture of non-wovens and articles made from non-wovens, except apparel