CEE Tax & Payroll Newsletter 2/2022

Get a better overview of the most important changes in tax, labour, and payroll legislation in the CEE region. We have summarised the news from Albania, Austria, Croatia, Czech Republic, Hungary, Poland, Romania, Slovakia and Slovenia.

CEE Tax Guide 2022: the regional tax systems through an interactive webguide

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->> Discover the summary of the recent legal changes in Albania: national minimum wage, implementation of the updated PIT scheme, amendments to the register of beneficiary owners, and more. 

->> Energy Cost Compensation Act 2022 - the new regulation is to be applied for the first time to applications for advance compensation for 2022. 
->> Mazars pleads for more relief of small incomes and increase of the mileage allowance which has not been increased since 2008.

->> To mitigate negative impacts of the growth in energy prices related to households, businesses, and farmers, the extension of the application of reduced VAT rates was recently proposed.
->> Notification on Country by country (CbC) reporting - as of 2020, notification on CbC reporting is submitted through the ePorezna platform via so called MNP notification form.
->> Read the overview of tax/accounting implications discussed within the Act on the introduction of the euro as the official currency in the Republic of Croatia.

Czech Republic
->> A new spectre for VAT payer - the identification of the supplier and the customer.
->> Sanctions in the light of recent case law - the CJEU expressed whether or not the penalties applicable to infringements of the rules in private parking lots imposed by a private body are subject to VAT.
->> Indirect taxes in brief - the changes concern in particular the definition of metals, hafnium scrap, mobile phones, and video game consoles to which this regime applies. 
->> Summary of the new regulations that have been published in the last half a year.
->> The defensibility of losses for entities with a limited functional profile from the point of view of transfer pricing. 

->> Significant tightening in transfer pricing regulations in the 2023 state budget proposal.
->> Windfall tax and additional tax increases: the Government Decree sets forth the detailed rules for the special taxes imposed on 8 different sectors of the economy.
->> The pandemic state of emergency ended on 1 June 2022 and, along with that, new rules on teleworking came into force. 
->> Ban on the export of cereals: the government decree restricting exports has been promulgated.
->> A new form of support to assist the employment of Ukrainian refugees.

->> "Business and Taxation Guide to Poland 2022" provides a comprehensive summary of 12 of the key areas of the business environment, such as the investment climate in Poland, opportunities and possible obstacles for foreign investors, or business taxation and social charges. 
->> Read about the most important changes in the tax obligations for CIT and PIT taxpayers caused by cancelling the state of the epidemic.
->> Continuation of the COVID-19 facilitations and more time to meet the transfer pricing obligations for 2021.
->> Discover the most important HR and payroll legislative updates for Q2/2022.

->> As of 1 July 2022, the RO e-Invoice system becomes mandatory for B2G operations. As such, the
economic operators established in Romania have the obligation, in B2G relations, to issue electronic
invoices and to transmit them through RO e-Invoice system.
->> The Ministry of Finance continues the fight against fraud and tax evasion by implementing the RO e-Transport system which is, in fact, an extension of the Traffic Control system.
->> Romanian authorities published recent updates on the budgetary obligations, amendments to the Fiscal Code and Customs Code.
->> Discover the most important HR and payroll legislative updates.

->> The new meal allowance rates for individual time zones changed starting 1 May. 
->> Introduction of the e-invoice system - The Ministry of Finance, in cooperation with the Financial Administration of the Slovak Republic, prepared a draft law on the transmission of invoice data (billing details) by taxpayers.
->> As of 1 June 2022, the electronic confirmation of sick leave was introduced, also called “ePN”. 

->> Government extends reduced excise duties on energy products for three months.
->> The National Assembly Committee amends the Energy Price Support.
We hope that this overview will help you navigate more efficiently through the changes.


->> Read the latest tax and legal updates in Ukraine: one-year suspension of duties and quotas on imports from Ukraine; regulatory decisions of the National Bank of Ukraine; expansion of the list of Сritical Import.

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