CEE Tax & Payroll Newsletter 2/2024

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

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

CEE Tax Guide 2024 highlights key taxation trends by Dr. Dániel H. Nagy LL.M, Partner, Head of Tax and Legal Services, Forvis Mazars in Hungary;
Wages, pensions, and employee benefits in the CEE region. A look into Croatia, the Czech Republic, and Romania by our joint regional team of payroll experts in Central & Eastern Europe.

News from the CEE countries

Austria	Reduction of the corporate tax rate. New construction and living package. Employee bonus newly introduced in 2024. Innovations in service notes.
Croatia	Amendment to the VAT Act. Amendment to the Forest Act. Persons liable to pay tax on holiday homes. Income tax refund based on the annual income tax calculation for 2023. Corporate Income Tax return for 2023. Double Taxation Treaty negotiations with Australia and Saudi Arabia.
Czech Republic	Transfer pricing audits, Financial Administration perspective. Changes in the arm’s length principle for marketing and distribution companies. Application of VAT in Barter Transactions. Amendment to the Consolidation Package. Changes to employment of foreigners in the Czech Republic. Madison: A full-fledged employee self-service portal. Equal salary certification.
Hungary	CyberCert Act registration deadline approaching. National Tax and Customs Administration’s next focus on companies and organisations.
Poland	New obligations for international and domestic groups - the global minimum tax. KSeF to become mandatory from 2026. Deadlines for transferring the allowance to the Social Fund (ZFŚS). Further changes to the Labour Code in 2024.
Romania	Changes in the field of excise duties and social contributions. VAT and excise duty changes. Main changes regarding the minimum gross wage.
Serbia	Amendments to the Rulebook on the interest rates, considered to be in compliance with the arm's length principle for FY 2024.
Slovakia	Amendment to the Value Added Tax Act.
Slovenia	Tax Authority (FURS) clarification about simplification for triangular transactions. Case law – Reclaiming incorrectly accounted VAT in the UK. Digitalisation of ATA Carnet. Proposed Act amending Employment, Self-employment and Work of Foreigners Act.
Ukraine	News digest for Diia City tax regime residents. Military service, mobilisation, and military registration law to come into force. Recent tax and legal news. The recent issue of Reconstruction of Ukraine newsletter.