2026 New Developments in Special and Environmental Taxes

Commission Delegated Regulation (EU) 2026/50 of 12 November 2025 amending Delegated Regulation (EU) 2022/1636 as regards data in documents exchanged in the context of the movement of excise goods

Commission Implementing Regulation ( EU ) 2026/51 of 11 December 2025 amending Commission Implementing Regulation (EU) No 612/2013 as regards the structure of messages concerning data on economic operators and tax warehouses, statistics and related reporting in the field of excise duty exchanged pursuant to Council Regulation (EU) No 389/2012

On February 5, 2026, Order HAC/56/2026, of January 22, was published, which modifies Order HFP/826/2022, of August 30, which approves form 587 "Tax on Fluorinated Greenhouse Gases. Self-assessment» and the A23 form «Tax on Fluorinated Greenhouse Gases. " refund request", the form and procedure for their filing are determined, and the registration in the territorial Register and the keeping of the stock accounts are regulated, a modification that introduces the figure of the corrective self-assessment.

The new system for correcting self-assessments will be applied for the first time to the assessment periods of the Fluorinated Greenhouse Gases Tax, which begin on or after July 1, 2026.