Mazars Central and Eastern European Tax Guide 2023

For the eleventh time we published our regional tax guide, which presents snapshots and comparative charts of the tax systems of 25 CEE countries for 2023.

The guide represents offers up-to-date information on taxation in 25 countries, including labor costs, corporate profit taxation, and transfer pricing. The guide serves long-term investment decisions by analyzing taxation trends and fundamental changes in the tax regimes, both in comparison with each other and to previous years.

The 2023 guide offers a detailed analysis of tax regimes across a range of countries including Central and South-Eastern Europe, Germany, Austria, Moldova, Ukraine, the Baltic States, and for the first time, Central Asian countries such as Kazakhstan, Kyrgyzstan, and Uzbekistan.

Key findings:

The trend of declining public charges on employment seems to be coming to an end.
The global minimum tax must be incorporated into national legislation by the end of the year.
The United States has terminated its tax treaty with Hungary.
A European Council derogation decision allowed Poland to introduce a mandatory e-invoicing system starting from July 1 2024.
Poland has implemented the Standard Audit File for Tax (SAF-T), which is a standardised XML file format for
exchanging accounting data between businesses and tax authorities.

We hope and trust that our readers will find this summary useful and inspiring. We also included the contact information for Mazars offices and experts.

Please visit the interactive online platform of the Mazars CEE Tax Guide 2023