Key issues
- The five-year deadline for digitizing employment record books is coming to an end.
- Return of previously imported goods: “compensating” VAT liabilities under para. 198.5
- Payment of income “through a holding company” without beneficial owner status: which documents are required to apply the tax treaty
- As of 01.01.2026, security services prohibit legal entities from being taxpayers of Group 3 of the single tax
- Income from discounting long-term liabilities is included in the income of a single-tax legal entity
Experts advice
- The Ministry of Economy has reinstated the salary criteria for recognizing an enterprise as critically important.
Court practice
- Martial law and penalties for non-refund of VAT