Romania amends courier filing requirements to incorporate logistics tax
Romania has published Order no. 164/2026, which amends Order no. 1644/2022 in the Official Gazette No. 91 on 4 February 2026. The order revises the reporting requirements for cash-on-delivery shipments by postal service providers. The amendments
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EU raises tariffs on Chinese ceramics to combat unfair trade
The EU has dramatically increased import duties on Chinese ceramic tableware and kitchenware to 79%, replacing the previous range of 13.1% to 36.1% that had been in effect since 2013. The European Commission justified the steep increase by citing
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Romania postpones RO e-Factura deadline for select taxpayers
Romania has pushed back the mandatory implementation of its RO e-Factura system for small and medium-sized enterprises to 1 July 2026. This extension provides businesses with lower annual revenues more time to get their systems ready for
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Italy finalises global minimum tax declaration form for multinational groups
Italy's Revenue Agency issued a directive on 6 February 2026, approving the annual declaration form for supplementary taxation under the Global Minimum Tax regime established by Legislative Decree no. 209/2023. The provision finalises the
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Estonia approves ratification of tax Treaty with Andorra
Estonia has released legislation in its Official Gazette approving the ratification of the outstanding income and capital tax treaty with Andorra on 3 February 2025. Andorra and Estonia signed an income and capital tax treaty on 23 September
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France: Council of Ministers approves new income tax treaty with Cyprus
The French Council of Ministers approved the new income tax treaty with Cyprus on 28 January 2026. The treaty was signed on 11 December 2023. This treaty seeks to prevent double taxation and fiscal evasion between the two nations. The treaty
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Ireland: Irish Revenue updates guidance on main purpose tests
Irish Revenue has updated its guidance on main purpose tests, issuing eBrief No. 023/26 on 28 January 2026 to clarify the application of objective tests and introduce new guidance on a ‘reasonable to consider’ test. The revisions, effective
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Sweden: MoF initiates e-invoicing review
Sweden’s Ministry of Finance announced on 5 February that it will appoint a special investigator to evaluate how the upcoming VAT in the Digital Age (ViDA) requirements should be implemented in Swedish law. The Council Directive (EU) 2025/516
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Austria issues guidelines for minimum tax report filing
Austria has published the Ordinance titled “Regulation of the Federal Minister of Finance on implementing provisions for the Minimum Taxation Act (MinBestG Implementing Regulation)” on 30 December 2025. This regulation establishes the
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Italy introduces optional tax risk, cooperative compliance regime for SMEs
Italy’s Revenue Agency has introduced a new optional regime on 3 February 2025, allowing companies that do not qualify for the cooperative compliance program to adopt a formal system for detecting, measuring, managing, and controlling tax
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Italy issues unified VAT code, effective January 2027
Italy has released the new Consolidated VAT Code (Testo Unico IVA), which reorganises VAT legislation into a single framework. Published following Legislative Decree no. 10 of 19 January 2026, and approved by the Council of Ministers on 22
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Belgium: Parliament adopts revisions clarifying scope, compliance under minimum tax
Belgium’s parliament has adopted a bill amending the minimum tax law to implement the EU Minimum Taxation Directive (Directive (EU) 2022/2523). The bill was approved on 18 December 2025 and published in the Official Gazette on 30 December
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Slovenia: Tax authority issues guidance on minimum tax reporting under ZMD
Slovenia's Financial Administration has issued a notice on 6 February 2026 outlined key reporting obligations for taxpayers subject to the minimum tax under the Minimum Tax Act (ZMD). ZMD primarily refers to the Draft Law on Minimum Tax, designed to
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Ireland: Revenue updates guidance on accelerated capital allowances under Finance Act 2025
Irish Revenue has released eBriefs 022/26 on 28 January 2026 and eBrie 028/26 on 3 February 2026 providing updated guidance on accelerated capital allowances introduced under the Finance Act 2025. Accelerated capital allowances The following
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Germany: Bundesrat approves law boosting private investment, financial sector
The German Federal Council (Bundesrat) gave its approval to the law supporting private investment and the financial sector on 30 January 2026, following Bundestag’s approval on 19 December 2025. Income tax: Increase in commuter allowance
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Austria promulgates CARF MCAA crypto-asset information exchange
Austria has issued an official promulgation notice concerning the Multilateral Competent Authority Agreement on Automatic Exchange of Information pursuant to the Crypto-Asset Reporting Framework (CARF MCAA) on 29 January 2026. Under the
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Italy, Kosovo income tax treaty enters into force
The income tax treaty between Italy and Kosovo, signed on 22 June 2021, entered into force on 21 December 2025 and applies from 1 January 2026. This agreement aims to eliminate double taxation on income and prevent tax evasion and avoidance
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Poland to simplify tax law with new deregulation measures
Poland’s Council of Ministers approved legislation on 3 February 2026 to simplify tax law, reduce bureaucracy, and provide clearer rules and stronger protections for taxpayers. The reforms are designed to make tax processes more predictable,
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