Tax Filing, Registration & Penalties·United Kingdom·GOV.UK·3 weeks ago
A company must have stopped trading or suffered deductions after moving to gross payment status; current-year claims need all payment-and-deduction and bank statements received that year.
Customs & Trade·Estonia·e-MTA·3 weeks ago·2 documents
The authority says Article 3i(3bg) uses 25 October 2026 for specified goods and pre-24 July contracts; the Estonian version had incorrectly stated 25 August.
VAT / GST / Indirect Tax·Sweden·Skatteverket·3 weeks ago
Skatteverket clarifies who may deduct input VAT where another party pays, and explains that reverse-charge reporting does not itself remove deduction rights.
Tax Filing, Registration & Penalties·United Kingdom·GOV.UK·3 weeks ago·2 documents
Officials must refer early settlements to TALA with the original offer and acceptance. Separate guidance still requires a varied offer letter when settlement figures are reopened for adjustment.
Tax Filing, Registration & Penalties·Finland·Vero·3 weeks ago·2 documents
CRS/DAC2 returns filed from 2027 must use the new schema, including returns for earlier years; a Finnish-language briefing follows on 4 November.
Corporate & Income Tax·Sweden·Skatteverket·3 weeks ago
Skatteverket adds guidance on carried losses after a debt composition and on losses when a partnership enters bankruptcy or is dissolved.
Tax Filing, Registration & Penalties·United Kingdom·GOV.UK·3 weeks ago
HMRC also requires original non-English documents with an English explanation and translation of relevant information when agents apply for an agent services account.
Expenses & Benefits-in-Kind Tax Treatment·Finland·Vero·3 weeks ago
Construction, earthworks and forestry claims require no regular workplace and unreimbursed meals; the 2025 daily amount is €13.25, subject to the €750 expense threshold.
International Tax / Double Tax Treaties·United Kingdom·Case Law·3 weeks ago
The Upper Tribunal upheld approximately £5.4m of corporation tax under the immovable-property income provisions, despite the Isle of Man company having no UK permanent establishment.
Customs & Trade·Norway·Lovdata·4 weeks ago·2 documents
Two amendments add the agreement’s Annex I to the tariff-preference and origin-rule lists from 1 September 2026.
Personal & Owner Taxation·Sweden·Domstol Rattspraxis·4 weeks ago
An undervalue transfer, market-value redemption and bonus issue were assessed together. Unchanged ownership and a lasting cash transfer determined the result in case 7493-25.
Capital Gains Tax·Sweden·Skatteverket·4 weeks ago
Skatteverket records a 2026 new issue and 4 August as the first trading day without issue rights.
Capital Gains Tax·Sweden·Skatteverket·4 weeks ago
Skatteverket’s 2026 share-history entry gives 2:5 issue terms and 18 August as the first day without issue rights.
Capital Gains Tax·Sweden·Skatteverket·4 weeks ago
The 2026 entry in Skatteverket’s share history records the issue terms and the first ex-rights trading day for Teneo AI.
Tax Filing, Registration & Penalties·Sweden·Skatteverket·4 weeks ago
The Inkomstdeklaration 2 filing service shuts on 29 December 2026. Associations filing through it can already use Skatteverket's other digital services instead.
E-Invoicing & Digital Tax Reporting Mandates·United Kingdom·GOV.UK·4 weeks ago·6 documents
After sign-up, taxpayers must confirm their self-employment and property income details, add new sources and report those that have ceased.
VAT / GST / Indirect Tax·Norway·Regnskapsstiftelsen·4 weeks ago
Comments are due by 30 November 2026 on proposals covering imports, time records and advance invoicing.
VAT / GST / Indirect Tax·Sweden·Skatteverket·4 weeks ago·2 documents
Skatteverket clarifies full deduction for purchases exclusively linked to deductible transactions, while retaining an exception where attribution is too complex in practice.
International Tax / Double Tax Treaties·Denmark·Skat.dk·4 weeks ago
Skattestyrelsen directs Danish-employer withholding applications to form 01.016, adds reporting instructions and highlights the connection between the foreign stay and the employer’s circumstances.