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, Croatia, Czech Republic, Hungary, Poland, Romania, Serbia, Slovakia, Slovenia and Ukraine.
Insights to guide you through today’s evolving regional tax, labour, and payroll landscape
- Rates are rising, loopholes are closing: inside Forvis Mazars' 2026 CEE tax guide by Dr. Dániel H. Nagy, Partner, Head of Tax and Legal Services,
Forvis Mazars in Hungary - Pay transparency in the EU: implementation status and national particularities by our joint regional team of payroll experts in CEE and Western Europe.
News from the CEE countries
Austria
| - CEE Tax Guide 2026.
- New ÖGK service hotline for data changes.
- AMS subsidies for educational leave.
- Austerity package 2027/28.
- Tax-free employee bonuses for 2026.
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Croatia
| - Employing foreign workers without mistakes seminar – Aliens Act.
- Croatian filing deadlines for GIR and QDMTT.
- (ViDA) and E-invoicing requirements.
- Disposal of a partnership interest: When exiting a joint project becomes a tax issue.
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Czech Republic
| - Proposed changes to individual taxation in connection to the Introduction of EET 2.0.
- Bad debts and unpaid receivables in VAT from 2027.
- New developments in the R&D tax deduction from 2026.
- Publication of forms for the top-up tax.
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Hungary
| - New M sheet rules from 1 July 2026.
- Elevation of emergency decrees to statutory level, wealth taxation.
- Advertising tax: the 0% rate update.
- Tax-exempt business hospitality expenses at restaurants and confectioneries.
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Poland
| - Reform of the national labour inspectorate in Poland.
- Extension of the deadline for reporting JPK CIT.
- KSeF–new obligations and practical challenges.
- Changes in the determination of employment periods.
- e-Delivery.
- Proposed minimum wage rates for 2027.
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Romania
| - Amendments to the fiscal code and digitalisation measures.
- Notification form published regarding the obligation to file the GloBE information return.
- Conduct of the Mutual Agreement procedure.
- Procedure for VAT returns having negative amounts.
- Foreign worker contracts and sick leave regulations.
- Labour market access and healthcare measures update.
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Serbia
| - Laws and rulebooks amendments: VAT, e-invoicing, electronic submission of tax returns.
- “Arm’s length” principle amendments.
- TP tax audit – inspectors’ perspective.
- R&D tax incentive in Serbia.
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Slovakia
| - Electronic invoicing in Slovakia from 1 January 2027.
- Pay transparency in Slovakia: insights and practical perspective.
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Slovenia
| - Personal income tax (ZDoh-2) – changes for flat-rate taxpayers and rental taxation.
- Changes in the field of social contributions, pensions and employment relationships.
- VAT (ZDDV-1) for basic foods.
- Healthcare and social regulation.
- Short-term relief intervention measures for businesses.
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Ukraine
| - How to prepare for the TP reporting period in 2026.
- Martial law and mobilisation.
- Diia.city residents.
- Business digitalisation report.
- Foreign economic activity for defense enterprises.
- State supervision and military levy.
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