Romania gazettes DAC8 rules for crypto-asset transactions
Romania has published the Government Emergency Ordinance (GEO) No. 71/2025 in the Official Gazette No. 1146 on 10 December 2025, implementing the 2023/2226 Amending Directive to the 2011 Directive on Administrative Cooperation (DAC8) into its
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Taiwan: MoF clarifies profit-seeking enterprises tax return attachments
Taiwan’s Ministry of Finance, in a notice on 23 December 2025, explained that profit-seeking enterprises with a special fiscal year that file profit-seeking enterprise income tax returns shall, except for those exempted from submitting tax return
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Luxembourg implements 2026 Budget Bill
Luxembourg has enacted the 2026 budget bill following its adoption by parliament. The full budget bill was published in the Official Gazette on 19 December 2025. The government has finalised the Law of 19 December 2025, introducing targeted
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Hungary updates 2608 tax return form, aims to enhance transparency and data accuracy
Hungary’s National Tax and Customs Administration (NAV) has published draft amendments for the monthly tax and contribution return (Form 2608) on 18 December 2025. The form, which covers taxes and contributions related to payments and benefits, is
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Poland: MoF clarifies changes to electronic submissions to tax authorities, KAS
Poland’s Ministry of Finance announced on 19 December 2025 that starting 1 January 2026, applications submitted via ePUAP by individuals or entities that are not public bodies to tax authorities or KAS will no longer be legally
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Poland: Council of Ministers passes DAC8, DAC9
Poland’s Ministry of Finance announced, on 17 December 2025, that the Council of Ministers approved a draft bill to implement Council Directive (EU) 2023/2226 of 17 October 2023 (DAC8) and Council Directive (EU) 2025/872 of 14 April 2025
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Netherlands: Senate approves 2026 Tax Plan package
The Netherlands Senate approved the legislative proposals contained in the 2026 Tax Plan package on 16 December 2025. The measures will enter into force once they receive royal assent and are published in the Official Gazette. The Ministry of
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Greece extends deadline for second-category ship tax declarations
Greece’s Independent Authority for Public Revenue (AADE), in a press release on 16 December 2025, announced that the deadline for submitting second-category ship tax declarations under Law 27/1975 for the 2024 tax year has been extended to 25
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Malaysia: IRBM revises guidelines for reporting accounting period changes
The Inland Revenue Board of Malaysia published Public Ruling No. 4/2025 on 28 November 2025, which explains the requirements to notify the Director General of Inland Revenue (DGIR) on any change of accounting period by a company, limited liability
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Hungary enacts 2026 autumn tax reforms, additional measures
Hungary has enacted several significant tax measures through legislative acts to reduce administrative burdens, promote business investment, and align domestic rules with EU directives. The measures are scheduled to take effect in 2026 unless
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Croatia enacts DAC8, DAC9 requirements
Croatia has gazetted the Law on Amendments to the Act on Administrative Cooperation in the Field of Taxation on 3 December 2025. The law implements Council Directive (EU) 2023/2226 of 17 October 2023 (DAC8) and Council Directive (EU) 2025/872 of
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Bosnia and Herzegovina updates withholding tax rules, introduces new compliance forms for 2026
The Federation of Bosnia and Herzegovina has introduced updated withholding tax legislation, effective 1 January 2026, aimed at clarifying taxpayer obligations and strengthening reporting requirements. The amendments refine the definition of a
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UAE: MoF issues new resolution outlining fines for electronic invoicing non-compliance
The UAE’s Ministry of Finance has announced the issuance of Cabinet Resolution No. (106) of 2025, which establishes violations and administrative fines for non-compliance with legislation governing the Electronic Invoicing System. The measure
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Italy: Council of Ministers approves legislative decree to enforce DAC8
Italy’s Council of Ministers announced that it has approved the Legislative Decree implementing the Amending Directive to the 2011 Directive on Administrative Cooperation (2023/2226)(DAC8) on 4 December 2025. The new provisions align with the
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Sri Lanka: IRD further extends income tax deadline due to cyclone Ditwah
Sri Lanka’s Inland Revenue Department (IRD) has further extended the deadline for submitting Income Tax Returns for the 2024/2025 assessment year to 31 December 2025. The extension follows widespread disruption caused by Cyclone Ditwah, which made
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Finland enacts DAC8 crypto-asset reporting
Finland has gazetted Law 1044/2025 of 28 November 2025 on 1 December 2025 to implement EU Directive 2023/2226 (DAC8) of 17 October 2023, introducing new reporting and due diligence requirements for crypto-asset service providers. Approved by the
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Chile: SII implements new compliance requirements for digital platform operators, payment service providers
Chile’s tax authority (SII) has issued Resolution No. 168 on 27 November 2025, setting out clear rules for how electronic payment service providers and digital platforms that facilitate transactions between buyers and sellers must verify and
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Cyprus extends filing deadlines for corporate and individual income tax returns for 2023, 2024
The Cyprus Tax Department, pursuant to Decisions K.D.P. 358/2025 and K.D.P. 359/2025, published an announcement on 28 November 2025 in the Official Gazette, the final deadline for the on-time submission of the company income tax return (T.F.4) and
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