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🌍📊 Lextensio Digest - September 2026September brings increased regulatory focus across crypto-assets, corporate reportin...
03/09/2026

🌍📊 Lextensio Digest - September 2026
September brings increased regulatory focus across crypto-assets, corporate reporting and financial monitoring.

🔽 What has changed and what should businesses pay attention to?

🇬🇧 The United Kingdom is tightening supplier accountability in the gambling sector. The Evolution case highlights the importance of monitoring who gaming products are supplied to and how they are used in practice.

🇮🇪 Ireland has issued its first official guidance on crypto-asset service provider reporting obligations under CARF, including requirements for collecting information on reportable users and transactions.

🇺🇸 The United States has ended BOI reporting requirements for US companies and US persons. Foreign companies operating in the US, however, remain a separate category and should assess their obligations under the new rules.

🇪🇺 ESMA has launched the first EU-wide supervisory review of authorised crypto-asset service providers following the end of the MiCA transitional period. The review focuses on digital operational resilience, cyber risks and the safeguarding of clients’ crypto-assets.

🇭🇰 Hong Kong is strengthening its CRS administrative framework with new registration, record-keeping and notification requirements, alongside increased penalties for non-compliance.

📌 Explore the full overview of regulatory changes, key dates and practical implications for businesses in the September Lextensio Digest.

👉 Read the full Digest on our website via the link:
https://www.lextensio.com/blog/digest-september-2026-by-lextensio

✍🏻 Khrystyna Kravchuk, Junior Business Development Manager

02/09/2026

September marks the final phase of Q3 and the beginning of a busy Q4 🍂

📩 New tasks are ahead - and so is the high season.

👀 So, there’s only one question: have you and your colleagues stocked up on coffee yet? ☕️

🎰 Local Substance in Curaçao: What Does a Business Need to Know?Did you know that not all LOK requirements in Curaçao ne...
02/09/2026

🎰 Local Substance in Curaçao: What Does a Business Need to Know?
Did you know that not all LOK requirements in Curaçao need to be complied with right away? 👀

LOK (National Ordinance on Games of Chance) has been in force since 24 December 2024 and introduced a new regulatory framework for online gambling under the supervision of the Curaçao Gaming Authority (CGA).

🔑 One of the key LOK requirements is local substance under Article 5.12.
However, in January 2026, the CGA postponed its application: operators are not required to comply with Article 5.12 until 1 April 2027.

⚠️ It is important to remember: the substance requirement has not been abolished - it has only been postponed.
📍 What is expected after 1 April 2027?

Local presence is expected to include, in particular:
• 👤 at least one Key Person residing in Curaçao during the first four years from the date LOK enters into force;
• 👥 three Key Persons from the fifth year;
• 🏢 requirements regarding a local office.

⚖️ But there is an important distinction.
The postponement of the substance requirement does not extend to other LOK requirements.
All other compliance requirements, including AML/KYC, responsible gambling, and other regulatory rules, remain in force.

💡 What does this mean for businesses?
Although businesses do not need to rush to establish full local substance before 1 April 2027, this does not mean the requirement can be ignored.

Entering the Curaçao market requires careful preparation and proper structuring. That is why businesses should already consider the future requirements and gradually build a structure that will comply with the applicable regulatory framework.

📩 Have questions about starting a business in Curaçao? 🤝 Lextensio can help you navigate the requirements and prepare your business for entering the Curaçao market.

✍🏻 Maryna Davydenko (Марина Давиденко)
Junior Business Development Manager

🎟️ Must-Visit Events This Autumn — Pack Your Bigger Suitcases!While summer is still alive in our hearts, the autumn conf...
31/08/2026

🎟️ Must-Visit Events This Autumn — Pack Your Bigger Suitcases!
While summer is still alive in our hearts, the autumn conference season is already gaining momentum. 🍂

Ahead of us are major tech and iGaming events, new cities, face-to-face meetings, and plenty of opportunities for valuable networking. 🤝

📅 TOP 5 EVENTS to add to your calendar:

1️⃣ TES Affiliate Conference
📍 September 25–28 | Prague, Czech Republic
One of the notable events for the affiliate industry, with a strong focus on face-to-face networking, partnerships, and new business connections. The program includes dozens of seminars, networking sessions, and a Meet Market.

2️⃣ IT Arena
📍 September 25–27 | Lviv, Ukraine
🇺🇦 One of Ukraine’s leading tech events, bringing together startups, investors, C-level executives, and professionals working across AI, product, and defense tech.
And Lviv in autumn is another reason not to miss it. 🍁

3️⃣ SBC Summit
📍 September 29 – October 1 | Lisbon, Portugal
🎰 One of the key events for iGaming and digital.
Regulation, payments, technology, affiliate, and thousands of professional connections — all in one place.

Organizers expect 70,000+ attendees, with speakers announced from OpenAI, Cloudflare, Reddit, Pinterest, Replit, Atlassian, and other global tech companies.

4️⃣ SiGMA World
📍 November 2–5 | Rome, Italy
🌐 A major gathering of the iGaming industry covering regulation, Web3, fintech, marketing, and networking.
All with a little Italian flair 🇮🇹 — and, of course, pasta between meetings. 🍝

5️⃣ Web Summit
📍 November 9–12 | Lisbon, Portugal
🚀 One of the biggest tech events of the year, covering AI, startups, venture capital, cybersecurity, and global technology trends.

In 2026, Web Summit will once again bring the global tech community together in Lisbon.

🔥 Autumn 2026 is definitely going to be hot!
Conferences, new cities, dozens of meetings, and opportunities that are simply better caught offline.

So, charge your laptops, clear your calendars, and check your passports
Are you packing your bags? ✈️

✍🏻 Daryna Khalatian (Халатьян Дарина)
Middle Consulting Department Manager

28/08/2026

🌍 Non-Union OSS - це спрощена система сплати ПДВ для компаній за межами ЄС, які продають послуги клієнтам у Європі.

💻 Кому може знадобитися?
Якщо ваша компанія зареєстрована за межами ЄС, але надає цифрові послуги клієнтам у ЄС, вам може знадобитися саме цей режим.

☑ У чому головна перевага?
Не потрібно реєструватися платником ПДВ у кожній країні ЄС окремо.

Достатньо однієї реєстрації, однієї декларації та централізованої сплати податку.

🚀 Плануєте вихід на ринок ЄС без зайвої бюрократії?
Lextensio допоможе швидко та професійно зареєструватися в Non-Union OSS.

👩🏻‍💻💼 Марина Давиденко, Junior Business Development Manager

28/08/2026

🌍 Non-Union OSS is a simplified VAT compliance system for companies established outside the EU that sell services to customers in Europe.

💻 Who may need it?
If your company is registered outside the EU but provides digital services to EU-based customers, this scheme may be required for you.

✅ What is the main advantage?
There is no need to register for VAT in each EU country separately.

One registration, one VAT return, and one centralized tax payment are sufficient.

🚀 Planning to enter the EU market without unnecessary bureaucracy?

Lextensio will help you register for Non-Union OSS quickly and professionally.

✍🏻 Maryna Davydenko (Марина Давиденко), Junior Business Development Manager
@читачі

28/08/2026

🌍 Non-Union OSS - це спрощена система сплати ПДВ для компаній за межами ЄС, які продають послуги клієнтам у Європі.

💻 Кому може знадобитися?
Якщо ваша компанія зареєстрована за межами ЄС, але надає цифрові послуги клієнтам у ЄС, вам може знадобитися саме цей режим.

✅ У чому головна перевага?
Не потрібно реєструватися платником ПДВ у кожній країні ЄС окремо.

Достатньо однієї реєстрації, однієї декларації та централізованої сплати податку.

🚀 Плануєте вихід на ринок ЄС без зайвої бюрократії?
Lextensio допоможе швидко та професійно зареєструватися в Non-Union OSS.

✍🏻 Марина Давиденко, Junior Business Development Manager

🤖 Artificial intelligence is already taking over tasks that once required hours: contract analysis, legal research, due ...
25/08/2026

🤖 Artificial intelligence is already taking over tasks that once required hours: contract analysis, legal research, due diligence, and document drafting.

But new technology also raises new legal questions:

• Who is liable for an AI-driven mistake?
• Who owns AI-generated content?
• How should lawyers deal with AI hallucinations?
• Where is the line between automation and professional responsibility?

📖 In their new Medium article, Anastasiia Andros and Daryna Khalatiian explore how AI is transforming the legal profession. They also examine why professional legal judgment cannot simply be automated

🔎 Read the full article via the link on the comments

✍🏻 Anastasiia Andros, CEO of Lextensio
✍🏻 Daryna Khalatiian, (Халатьян Дарина), Middle Consulting Department Manager

24/08/2026

🇺🇦 Independence Day of Ukraine!
Today, more than ever, we understand the true value of our freedom.
Independence is upheld every day - through courage and dedicated work.
Freedom begins with each of us, and together, we contribute to building a strong and prosperous future for a strong and sovereign Ukraine..

With love,
The Lextensio Team 💙💛

Did you know that Ukraine will begin transitioning from KVED to NACE 2.1-UA in 2027? 🔄 🇺🇦 From 1 January 2027, Ukraine w...
17/08/2026

Did you know that Ukraine will begin transitioning from KVED to NACE 2.1-UA in 2027? 🔄 🇺🇦

From 1 January 2027, Ukraine will introduce NACE 2.1-UA - a new classification of economic activities aligned with European standards 🇪🇺. It will gradually replace the current KVED:2010 classification.

📌 What should businesses know?

2027 - NACE 2.1-UA will come into effect 📊
the transition from KVED to the new NACE 2.1-UA codes will begin 🔄

2028 - the transition of information and reporting systems to the new classification is expected to be completed 💻

💡 What should individual entrepreneurs do?

As part of the transition to NACE 2.1-UA, individual entrepreneurs will need to review their current KVED codes and identify the corresponding codes under the new classification 🔎. Their registered business activities will then need to be aligned with NACE 2.1-UA in accordance with the procedure to be established by the relevant authorities.

For now, no changes are required 🙌 It is important to follow official updates regarding the transition procedure and applicable deadlines.

KVED remains in place for now, but NACE 2.1-UA is already worth keeping on your radar 👀

✍🏻 Diana Bahniuk, Junior Finance Manager

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