Romania: ANAF launches awareness campaign to support MNEs in preparing CbC report for 2024
Romania's National Agency for Fiscal Administration (ANAF) has launched a national awareness campaign on 13 November 2025 to support Romanian constituent entities of multinational enterprise groups in meeting their international tax reporting
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Lithuania: Tax authorities approve long term corporate tax incentives
Lithuania’s tax authorities have published a commentary on 18 November 2025, detailing how legal entities undertaking major manufacturing or data-service investments may qualify for a corporate income tax (PMĮ) exemption lasting up to 20
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Croatia, New Zealand sign income tax treaty
Croatia’s Ministry of Finance announced that Croatia and New Zealand have signed a new income tax treaty on 20 November 2025. The agreement aims to eliminate double taxation and prevent tax evasion between the two countries. The treaty is
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EU Commission consults e-invoicing regulations in public procurement
The EU Commission has launched a consultation on 19 November 2025 on its plans to revise EU rules on electronic invoicing in public procurement to address shortcomings in the current framework, promote harmonised e-invoicing across the EU, and
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France, Moldova tax treaty enters into force
The tax treaty between France and Moldova signed on 15 June 2022, officially entered into force on 23 April 2024. The convention, which includes an annex forming an integral part of the agreement, is designed to eliminate double taxation on
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France considers two-year grace period for e-invoicing mandate
France is considering a two-year grace period for its upcoming B2B e-invoicing and e-reporting requirements. Amendment n° I-1028 to the 2026 Finance Bill proposes suspending fines under Article 1737, Section III of the General Tax Code for
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France: Public Finances Authority clarifies VAT treatment of prepared food product deliveries between businesses
France’s public finances authority has clarified the applicable Value Added Tax (VAT) rate for successive deliveries of prepared food products made between VAT-registered businesses before being sold as takeaway to the final consumer. The
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Sweden: MoF proposes updates to tonnage tax system
Sweden’s Ministry of Finance (MoF) submitted a bill to the Council on Legislation on 20 November 2025 proposing updates to the country’s tonnage tax system to enhance the competitiveness of its shipping sector. The proposals expand the
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Denmark: Ministry of Taxation proposes draft tax and duty reforms targeting environment, transport
Denmark’s Ministry of Taxation has released a draft legislation (2025/1 LSF 79) on 19 November 2025, proposing multiple changes to various tax and duty laws, focusing primarily on environmental and transportation policy. The draft bill
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Italy: Revenue agency introduces updated communication form for investment tax credits in simplified logistics zone areas
The Italian Revenue Agency has updated the supplementary communication form, along with the related instructions, for businesses seeking the investment tax credit available under the simplified logistics zone (ZLS) areas on 20 November 2025. The
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Slovenia: National Assembly adopts budgets for 2026, 2027
Slovenia’s National Assembly has adopted amendments to the state budget for 2026 and 2027 on 19 November 2025. The budget proposes systemic reforms to strengthen science, expand access to affordable housing, promote investment, accelerate the
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Ireland: Revenue updates eTC requirements for liquor, corrects title of certain fuel licences
The Irish Revenue has updated its Tax & Duty Manual on Electronic Tax Clearance (eTC) under eBrief No. 215/25 on 17 November 2025. The amendments include the addition of Producer’s Retail On-Licence and Producer’s Retail Off-Licence to the
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France delays CVAE abolition, revises rates and CET cap
France announced on 19 November 2025, a postponement of the definitive abolition of the Cotisation sur la Valeur Ajoutée des Entreprises (CVAE) and updated key rates under Law No. 2025-127 of 14 February 2025 on Finance for 2025. CVAE rate
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Poland: Parliament extends withholding tax exemption for foreign investors, aligns law with EU rules
Poland's lower house of parliament (Sejm) approved an amendment to the Corporate Income Tax (CIT) Act to align national tax rules with European Court of Justice rulings on the taxation of investment and pension funds on 6 November 2025. The
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Finland announces BEPS MLI implementation for tax treaty with Argentina
Finland issued Notice 51/2025 on 3 November 2025, announcing that the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) will enter into force for its 1994 income and capital tax treaty
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Estonia ratifies tax treaty with Liechtenstein
Estonia gazetted the law ratifying the income and capital tax treaty with Liechtenstein on 19 November 2025. Signed on 10 July 2025, the agreement seeks to eliminate double taxation and prevent tax evasion. The treaty covers Estonian income tax,
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Greece: AADE clarifies obligations under new digital transaction fee, ends stamp duty
Greece’s Independent Authority for Public Revenue (AADE) has issued Circular E. 2094/2025 on 6 November 2025, clarifying the application of the country’s new Digital Transaction Fee, which replaces the historical stamp duty system. The
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Greece: MoF consults tax treatment of charitable entities
Greece’s Ministry of Finance (MoF) has launched a public consultation on a bill proposing amendments to the income tax, inheritance tax, and gift tax treatment of charitable entities on 17 November 2025. Under the proposed amendments, domestic
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