CEE and Central Asia Tax & Payroll Newsletter 3/2024

The CEE and Central Asia Tax & Payroll Newsletter aims to share Forvis Mazars’ latest news on tax, labour, and payroll legislation in the region, aiming to helping you to prepare for the changes that could lie ahead in the following CEE countries: Austria, Croatia, Czech Republic, Hungary, Poland, Romania, Serbia, Slovakia, Slovenia, Ukraine, and Central Asia: Kazakhstan, Kyrgyzstan, Uzbekistan.

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Insights to guide you through today’s evolving regional tax, labour, and payroll landscape

The Unshell Directive and the current CEE context by our joint regional team of tax experts in Central & Eastern Europe.
New rules on pay transparency - Pay Transparency Directive 2023/970 by Jana Boštíková, Outsourcing HR & Payroll Leader, Forvis Mazars in CEE and Ivana Martinková, Senior Manager, HR & Payroll, Forvis Mazars in the Czech Republic.

News from the CEE and CA countries

Austria	Relief measures for 2025 New sales tax exemption for small businesses Intra-Community deliveries and requirements for the tax exemption VAT liability for vouchers New Teleworking Act effective from 1 January 2025
Croatia	Real estate tax to replace vacation home tax Changes of personal allowance and limitation on income tax rates Increase of monthly and annual tax brackets for personal income tax Changes in determination of income from the alienation of real estate and property rights
Czech Republic	Employment of foreigners - Labour Office of the Czech Republic Forvis Mazars' service offering in the area of Equal-Salary certification Change in the process for reporting posted workers to the Czech Labour Office Amendment to the VAT Act, with effect from 1 January 2025
Hungary	Summary of mid-year tax changes From green to red tax changes related to plug-in hybrid cars Closed deadline for submitting refund applications for VAT paid abroad The Artificial Intelligence Act
Poland	First settlement of the minimum income tax HR and payroll legislative updates: Q3/2024
Romania	Tax amnesty for debtors and incentives for taxpayers who comply with tax liabilities Amendments regarding the non-taxable threshold for pension income Romania’s reciprocity declaration to the United Kingdom of Great Britain and Northern Ireland regarding the refund of VAT for certain transactions The talent retaining revolution
Serbia	Changes in the VAT Rulebook Recording multiple individual. deliveries of goods/services New rules for completing the POPDV form Key amendments in the Rulebook on Electronic Invoicing
Slovakia	Approved tax consolidation measures with effect from 1 January 2025 Overview of news and changes in payroll as of 1 September 2024 Key payroll changes stemming from the consolidation package effective from 1 January 2025
Slovenia	Special tax allowance for new residents and tax changes for non-residents Raising the threshold for entry into the VAT system Subsidies for the purchase of electric vehicles for natural persons Draft Law on the exchange of electronic invoices and other electronic documents (ZIERDED)
Ukraine	Updates in military and mobilisation legislation of Ukraine Summary of recent tax news
Kazakhstan	Shortened deadline for submission of a Main Reporting on Transfer Pricing Pilot project launched on automation of legal entities’ liquidation Exemption from submission of the declaration on assets and liabilities for specific categories
Kyrgyzstan	Resolution encompassing measures related to the war in Ukraine adopted by the National Bank Introduction of reduced rates of insurance contributions Prohibition to pay wages to employees in cash
Uzbekistan	Further requirements in case of an overdue payable to a non-resident