CEE Tax & Payroll Newsletter 2/2023

Get a better overview of the most important changes in tax, labour, and payroll legislation in the CEE region.

The CEE Tax & Payroll Newsletter aims to share 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, Slovakia, Slovenia, and Ukraine.

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

  • Navigating new norms: tax trends and regulations in Europe for 2023 by Dániel H. Nagy, Partner, Head of Tax and Legal Services, Mazars, Hungary.
  • More than a payroll market trend, digitisation continues to shape the way we work, how we get paid for it, and everything in between by Hanna Andziak , Senior Manager of Innovation and Optimisation Department, Mazars, Poland and Ton Meesters, Partner, Outsourcing and Payroll, Mazars, Netherlands.

News from the CEE countries

 Austria

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  • ESRS: acting on the basis of the European Sustainability Reporting Standards.
  • Self-check for energy cost flat rate.
  • Social insurance & cross-border telework.
  • Review Draft of the Tax Amendment Act 2023.
  • Refund of foreign withholding tax. 
  • The new EU reorganisation law.

Croatia

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  • Act on amendments to the Value Added Tax Law.
  • Salary and receipts of workers based on the employment relationship.

Czech Republic

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  • Government consolidation package of measures.
  • European Commission’s ‘VAT in the digital age’ action plan (hereinafter as ‘ViDA’) and changes.
  • Planned changes in the field of VAT for immovable property.
  • Transfer pricing controls on the rise again.
  • The Constitutional Court’s call on the case of a tax administrator who used police camera recordings to challenge the logbook. 

Hungary

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  • Announcementof EPR fees and the effects on environmental product charge.
  • The windfall tax to remain in effect.
  • Changes in the rules concerning the reimbursement of commuting expenses.
  • The audit plan of the Hungarian Tax and Customs Administration (HTCA) for 2023.

Poland

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  • Mandatory e-invoices system (KSeF) updates.
  • Facilitation Package for Entrepreneurs.
  • Amendments to the Labour Code.
  • Cancellation of the state of epidemic emergency.
  • Changes in the regulation on employee documentation.

Romania

 

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  • Preventing and combating tax evasion.
  • New VAT-exempt transactions.
  • Tax amnesty for gift vouchers granted by companies to the employees of business partners.
  • Amendments to the social dialogue Law and to the Law regarding Labor Code.
  • New obligations for employers in salary transparency and equal pay.

Slovakia‎

 

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  •  Minimum value of meal voucher updates.
  • Domestic business trip coverage changes.
  • Wage benefits changes related to the value and the method of calculation.
  • Transition to Electronic sick leave ("ePN").
  • Meal subsidy and child tax bonus correlation.

Slovenia

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  • Approval of detailed recording of working time by the National Assembly.
  • Adoption of a new Act on transnational provision of services.
  • Excise Movement and Control System (EMCS).
  • Expiry of the period of reduced VAT rate for energy sources.
  • Compensation for using own tools at work and own resources when working from home.

Ukraine

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  • Criteria for companies important for the economy or public needs.
  • Law on automatic exchange of information on financial accounts.
  • Law introducing electronic residency of Ukraine (e-residency).
  • New law on Collective Bargaining Agreements and Contracts.
  • Updates to the tax invoice, VAT declaration, and the calculation of tax obligations on VAT.

Document

CEE-Tax-Payroll-Newsletter-June-2023.pdf
CEE-Tax-Payroll-Newsletter-June-2023.pdf