CEE and Central Asia Tax & Payroll Newsletter 1/2025

The CEE and CA Tax & Payroll Newsletter shares Forvis Mazars' latest updates on tax, labour and payroll legislation across the region, helping you prepare for upcoming changes in:

CEE countries: Austria, Bulgaria, Croatia, Czech Republic, Hungary, Poland, Romania, Serbia, Slovakia, Slovenia and Ukraine
Central Asia: Kazakhstan, Kyrgyzstan, and Uzbekistan

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

Tax Control Framework in Central and Eastern Europe. A look into the most important facts at a glance and local contexts, by our joint regional team of tax experts in Central and Eastern Europe.
Labour market challenges and regulatory trends in CEE. An overview of Hungary, Poland, Romania and Slovakia, by our joint regional team of payroll experts in Central and Eastern Europe.

News from the CEE and CA countries

Austria	Tax recognition of retroactive legal transactions Superseding the case law according to which only payments made by the employer itself were taxable Consequences of the failure to conduct random payroll audits Daily allowances for permanent employment on the company's premises
Bulgaria	National top-up tax VAT changes Minimum wage increase Social security income cap Projected wage growth Night work compensation
Croatia	Amendments of the Additional Profit Tax Act, Additional VAT Act, Additional Income Tax Act, and Additional Contributions Act
Czech Republic	Secondment of executives from the parent company and its impact on the transfer pricing methodology Tax exemption of income from crypto-asset sales Payment for early termination of the contract by the customer from the VAT point of view Travel allowances and meals updates
Hungary	Agreement reached on the ViDA package Tightening of the immigration regulations Key changes on indirect customs representation Severance pay rules for 2025 Updates to the payment of sick pay in 2025
Poland	Real estate tax changes in 2025 JPK CIT obligation Entry into force of the Global Minimum Tax (Pillar 2) Facilitating the exemption of dividends from withholding tax HR and payroll legislative updates for Q1 2024 Forvis Mazars HR-pedia 2025
Romania	Rising of the VAT gap in the European Union The importance of preparing the transfer pricing report Romania is now a qualified jurisdiction under the Pillar 2 rules Tax changes in Romania starting from 1 January 2025 HR & payroll guide 2025 March HR & payroll alert February HR & payroll alert
Serbia	Laws and Rulebooks - amendments and supplements as of January 2025, including CIT Law, Property Tax Law, Electronic invoicing Law, and PIT Law
Slovakia	Amendment to the Act on travel allowances Payroll changes in 2025 Meal allowances updates effective from 1 April 2025
Slovenia	Corporate income tax return deadline Tax return for advance income tax and income tax from business activities Records of calculated VAT and VAT deduction become mandatory Mandatory health contribution adjustments Written notice of annual leave allocation
Ukraine	Tax updates in Ukraine Changes in the labor legislation Payroll and legal updates Reconstruction of Ukraine newsletter
Kazakhstan	MCI increase, impacting fines, taxes, social payments and other payments Banks and organisations carrying out certain types of banking operations required to provide certain information Possibility to deduct R&D expenses Personal income tax and social contributions general changes
Kyrgyzstan	Introduction of the primary accounting document Tax Code changes Tax payments Tax and marking of fuel Replacement of the portal for registration of foreign citizens Income tax and social security update
Uzbekistan	Cancellation of VAT exemptions VAT exemption introduced for sale of state property VAT exemption for the lease of railway cars Income tax Newly introduced tax benefits