Germany: MOF updates B2B e-invoicing guidance
Germany updated rules for mandatory B2B e-invoicing effective from 31 December 2024. The German Ministry of Finance (MOF) issued a second administrative guidance on mandatory e-invoicing for domestic B2B supplies, effective for transactions after
See MoreGermany, Switzerland extend tax treaty agreement until 2027
Germany and Switzerland extend 1971 tax treaty rules on executive income and capital has been extended until 2027. The German Ministry of Finance announced on 15 October 2025 that Germany and Switzerland have extended their agreement on the
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Hungary: NAV Issues draft minimum top-up tax prepayment form
The draft 24GLBADO form is required for reporting and paying the QDMTT advance under the countryโs implementation of Pillar 2 global minimum tax rules. Hungary's National Tax and Customs Administration (NAV) has introduced a draft version of
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Lithuania: VMI updates crypto reporting rules
Under Article 55 of the Law on Tax Administration (MAฤฎ) and the Law on the Bank of Lithuania, certain entities must notify the VMI of all opened and closed accounts within three business days, using an XML format. Lithuaniaโs State Tax
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Germany: Bundestag approves amending protocol to tax treaty with Switzerland
The agreement seeks to eliminate double taxation and prevent tax evasion.ย Germanyโsย lower house of parliament (Bundestag) approved the amending protocol to the 1971 tax treaty with Switzerland on 16 October 2025. Switzerland and Germany
See MoreGermany: Bundestag approves amending protocol to tax treaty with the Netherlands
The agreement seeks to eliminate double taxation and prevent tax evasion. The German lower house of parliament (Bundestag) approved the amending protocol to the 2012 tax treaty with the Netherlands on 16 October 2025. The Netherlands and
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France: Parliament introduces VAT registration changes in 2026 Draft Finance Bill
The 2026 draft Finance Bill raises VAT exemption thresholds to EUR 41,250 (standard) and EUR 27,500 (real estate and construction). France's parliament has introduced changes to VAT registration thresholds in the draft Finance Bill for 2026,
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Slovak Republic: MoF presents 2026 Draft Budgetary Plan to EU
The finance ministry submitted its Draft Budgetary Plan for 2026 to the European Commission for review as part of the EUโs annual budget coordination process. The Slovak Republicโs Ministry of Finance has announced, on 15 October 2025, that
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Finland: Government submits third supplementary budget for 2025 to the Parliament
Finland submitted its third supplementary 2025 budget, proposing changes to spending, revenue, and borrowing. Finlandโs Government submitted its third supplementary budget proposal for 2025 to Parliament on 10 October, proposing changes to
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Ireland publishes Finance Bill 2025, increase rate of R&D tax credit
The 2025 Finance Bill introduces amendments covering VAT rates for hospitality and hairdressing, retirement savings, foreign dividend exemptions, and investment taxation, while updating various enterprise, property, and personal tax measures,
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Lithuania: State Tax Inspectorate clarifies DAC6 reporting rules
The State Tax Inspectorate of Lithuania published an updated commentary on 13 October 2025 regarding Article 61-2 of the Law on Tax Administration, which implements the EU Amending Directive 2018/822 (DAC6), requiring reporting of certain
See MoreLithuania: Government approves draft order for crypto-asset service providers, financial institutions under DAC8
Lithuania approved DAC8 rules imposing new reporting and due diligence obligations on crypto-asset providers and financial institutions from January 2026. The Lithuanian government has approved a draft order implementing Council Directive (EU)
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Greece: IAPR clarifies tax incentives for corporate reorganisations
IAPR issued Circular E.2088/2025 on 10 October 2025, detailing rules for the new corporate reorganisation tax incentives. Greeceโs Independent Authority for Public Revenue (IAPR) has released a Circular E.2088/2025 on 10 October 2025, outlining
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Italy to impose duty on Chinese fast-fashion imports to safeguard domestic industry
Italy plans a new tax on Chinese fast fashion imports, targeting online retailers like Shein and Temu, to protect its domestic fashion industry from low-cost competition. Italy is planning to introduce an additional tax on Chinese fast fashion
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Slovak Republic: MoF publishes updated corporate tax return forms for 2026
The updated return forms must be used for filings with deadlines after 31 December 2025, while the 2024 forms remain for deadlines on or before that date. The Slovak Republicโs Ministry of Finance has published the updated corporate income tax
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Poland: Council of Ministers broadens withholding tax relief for foreign investors, pension funds to align with EU rules
The amendment adapts Polandโs CIT regulations to the rulings of the CJEUย concerning investment and pension funds. Polandโs Council of Ministers has adopted a draft amendment to Poland's Corporate Income Tax (CIT) Act on 14 October 2025,
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Italy: MoF presents draft budget plan for 2026-28
Italyโs 2026 budget introduces a new three-year tax credit for businesses in SEZs, extends plastic, sugar, and tourist tax exemptions until 2026, allocates EUR 100 million for SLZs, and refinances the Nuova Sabatini incentive.ย Italyโs
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Latvia: Government approves 2026 budget
The 2026 budget aims to boost revenue through excise taxes while easing living costs via a temporary VAT reduction on essential foods from July 2026. Latviaโs government has approved the 2026 state budget measures on 14 October 2025 and the
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