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, Bulgaria, Croatia, Czech Republic, Hungary, Poland, Romania, Serbia, Slovakia, Slovenia, Ukraine.
Insights to guide you through today’s evolving regional tax, labour, and payroll landscape
- Annual foreign income reporting: a practical guide for Croatia and broader CEE outlook, by Vladimir Nol, Partner, Tax, Forvis Mazars in Croatia and Ana Perožić, Manager, Tax, Forvis Mazars in Croatia.
- Payroll leaders across Europe turning compliance and accuracy into growth levers by our joint regional team of payroll experts in CEE and Central Asia.
News from the CEE countries
Austria
| - Assumed liabilities as RETT consideration.
- Temporary doubling of the investment allowance.
- Planned legislative changes.
- Payroll updates from A to Z.
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Bulgaria
| - SAF-T reporting: mandatory for large companies from 2026.
- Annual taxable income reductions for parents from ~EUR 3,000, with higher amounts for additional children.
- The minimum wage was raised to ~EUR 550, from EUR 477 in 2024.
- The maximum monthly insurance base for social security contributions increased from ~EUR 1,917 to 2,111.
- Parents entering additional employment contracts may lose entitlement to full compensation.
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Croatia
| - E-invoicing regulations.
- Ordinance on Value Added Tax and on Personal Income Tax.
- Global Minimum Corporate Income Tax Act (Pillar 2) updates.
- OECD model tax convention.
- Value Added Tax Act, Accounting Act, Corporate Income Tax Act and General Tax Act updates.
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Czech Republic
| - Amendment to the Top-Up Tax Act.
- Year-end transfer pricing adjustments.
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Hungary
| - Publishing of he new transfer pricing decree.
- Publishing of the draft ViDA implementation framework for Hungary.
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Poland
| - New implementing regulations for KSeF.
- Income tax report updates.
- CBAM – changes and new obligations in CO₂ emission reporting.
- Car leasing and depreciation changes from 2026.
- Right to salary information during the recruitment process, Act on Collective Agreements.
- Minimum remuneration for work and the minimum hourly rate for 2026.
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Romania
| - Amendments to the Fiscal Procedure Code.
- Form 300 (VAT Return) – Updated Version Applicable from 2026.
- Procedure on the ex officio assessment of the Social Security Contribution (CAS) and the Health Insurance Contribution (CASS) due by individuals.
- HR & payroll guide.
- Top 10 most FAQ employers ask about pay transparency.
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Serbia
| - Overview of key amendments to tax laws in the Republic of Serbia.
- Amendment to the Rulebook on Electronic Invoicing.
- Developments in electronic invoicing (SEF).
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Slovakia
| - Consolidation measures 2026: key tax implications.
- Changes in VAT deduction for motor vehicles.
- E-invoicing in Slovakia: mandatory from 1 January 2027.
- Top-up Tax Act updates.
- Consolidation measures 2026: Key payroll implications.
- Changes in meal allowances.
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Slovenia
| - Taxation of individuals, determined minimum wage amount for 2026, self employed persons and Personal Income Tax.
- Tax treatment of income of External Healthcare Service Providers.
- “Winter holiday allowance” and Winter Allowance for pensioners.
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Ukraine
| - Key changes to employee payments starting.
- New rules for the employment of persons with disabilities.
- Reconstruction of Ukraine newsletter, Jan 2026.
- Reconstruction of Ukraine newsletter, Dec 2025.
- Reconstruction of Ukraine newsletter, Nov 2025.
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