EU releases report on the strategic dialogue on the VAT in the Digital Age (ViDA) package
On Tuesday, 28 October 2025, Commissioner Wopke Hoekstra hosted a strategic dialogue on the VAT in the Digital Age (ViDA) package in Brussels. The ViDA initiative represents one of the most significant reforms to the EU’s Value-Added Tax (VAT)
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Germany ratifies tax treaty protocol with Switzerland
Germany has published the law ratifying the sixth protocol, which amends the 1971 tax treaty with Switzerland on 30 October 2025. Signed on 21 August 2023, this agreement aims to eliminate double taxation and prevent tax evasion between the two
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Poland: MoF makes certificates and authorisations module available in KSeF
Poland’s Ministry of Finance launched the Certificates and Authorisations Module (MCU) on 1 November 2025. This module will enable users to manage authorisations in KSeF, submit certificate applications, and download certificates for system
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Finland develops internal control and risk management based on OECD recommendations
Finland’s Ministry of Finance announced on 31 October 2025 that it has been collaborating with the OECD to identify the most effective approaches to developing internal control, risk management, and internal audit. This work is a response to the
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France: Senate approves ratification of new tax treaty with Finland
The French Senate approved the law for the ratification of the new income tax treaty with Finland on 29 October 2025. Signed on 4 April 2023, this treaty will replace the existing 1970 tax agreement between the two nations. The new tax
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Ireland: Revenue updates guidance on treatment of business entertainment expense
Irish Revenue issued eBrief No. 197/25 updating its tax and duty manuals on entertainment expenses. TDM Part 05-03-02 has been renamed “Business Entertainment Expenses Incurred by Directors and Employees” and now includes content from the
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Latvia considers reducing VAT for select foods, publications
Latvia is considering reducing the VAT rate for select food items and publications under the 2026 state budget. As such, Latvia will introduce a 12% VAT rate for selected food products from 1 July 2026 to 30 June 2027. This would include all
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Romania ratifies income tax treaty with Andorra
Romania’s President Nicușor Dan signed Decree No. 1016/2025 on 29 October 2025, which promulgates Law No. 170/2025, ratifying Romania’s income and capital tax treaty with Andorra. The agreement was signed on 27 September 2024. It aims to
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Belgium extends personal income tax filing deadline
Belgium's Federal Public Service (SPF) Finance announced on 29 October 2025, the postponement of the deadline for filing online tax returns for individuals with specific income via MyMinfin to 7 November 2025. The deadline was 31 October
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Slovak Republic: Government audit office to merge with the Ministry of Finance
The Slovak Republic’s President Peter Pellegrini has signed an amendment to Act No. 357/2015 Coll. on Financial Control and Audit, aimed at accelerating the disbursement of EU funds and introducing a simpler, more transparent financial control
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France: National Assembly passes first-reading amendments to the 2026 finance bill, focuses on major corporations
France’s National Assembly introduced several amendments to the Finance Bill for 2026, some of which have been approved during its first reading on 30 October 2025. The changes primarily target large corporations and business groups, introducing
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Greece: Ministry of National Economy and Finance proposes draft tax reform to support families, housing, growth
RF Report Greece's Ministry of National Economy and Finance has unveiled a draft law aimed at boosting citizen income, addressing demographic challenges, and increasing long-term rental housing availability. The reforms target personal income
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Italy: MoF issues Decree on Pillar 2, DAC9 reporting obligations
RF Report Italy’s Ministry of Finance (MoF) issued a decree on 16 October 2025, published in the Official Gazette on 29 October 2025, outlining obligations related to Pillar 2 reporting, including DAC9 requirements. The decree defines key
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Italy ratifies income tax treaty with Kosovo
RF Report Italy has ratified the income tax treaty with Kosovo through Law No. 154. The Law was enacted on 16 October 2025 and published in the Official Gazette No. 251 on 28 October 2025. Signed on 22 June 2021, the agreement aims to
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France: Tax Authority clarifies VAT rate on biocontrol macro-organisms
RF Report The French tax authorities issued a rescript BOI-RES-TVA-000227 on 29 October 2025, clarifying the value-added tax (VAT) treatment for pollinating macro-organisms used in organic farming, gardens, green spaces, and public
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Spain: Ministry of Finance issues new Pillar 2 global minimum tax forms
RF Report Spain’s Ministry of Finance has issued Order HAC/1198/2025 of 21 October 2025, published in the Boletín Oficial del Estado on 29 October 2025. The order introduces three new tax forms as part of Spain’s implementation of the
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Montenegro, Spain concludes negotiations for new income tax treaty
RegFollower Desk Montenegro and Spain have initialled a new income tax treaty following the conclusion of their third round of negotiations on 23 October 2025. The treaty aims to update and replace an earlier 2014 agreement that was never
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Romania updates RO E-VAT compliance notice
Regfollower Desk Romania has published Order No. 2394/2025 in the Official Gazette No. 977 on 23 October 2025, updating the RO e-VAT Compliance Notice form originally introduced under Order No. 6234/2024 by the President of the National Authority
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