14.10.2019

Digital tax and digitalisation in taxation in Central and Eastern Europe

New developments in 11 countries of the region

Digital tax and digitalisation in taxation in Central and Eastern Europe

The 2019 autumn issue of WTS CEE Tax Bridge has been published. It focuses on the first steps toward the introduction of digital tax and the digitalisation in taxation in Central and Eastern Europe: Austria, Belarus, Croatia, Czech Republic, Hungary, Poland, Romania, Russia, Serbia, Slovakia and Slovenia.

Digital tax, digitalisation and the supply of digital services all sound similar, but mean completely different things from a taxation perspective. In our fast-paced world, companies going global probably encounter these terms more frequently, and a lack of knowledge about these concepts in each and every country where they are present can result in major tax exposures. In the second issue of the 2019 WTS CEE Tax Bridge we show you what is happening now regarding the introduction of digital tax and the digitalisation in taxation in Central and Eastern Europe: Austria, Belarus, Croatia, Czech Republic, Hungary, Poland, Romania, Russia, Serbia, Slovakia and Slovenia.

In the majority of the CEE countries digital tax is at most just a plan

The introduction of the digital tax in Austria on online advertising from 2020, or the planned Czech digital tax affecting large multinationals, which have no registered office or branch in the country but generate considerable profits from their services, are clear signs that something has started in our region. In Hungary, for example, the rate for advertising tax, a special tax applicable from 2015, fell temporarily to 0% from 1 July 2019.

Tax on digital services is also a hot topic

In other countries we cannot see any development with the introduction of digital taxes at this stage. Nevertheless, the introduction of special rules regarding the supply of digital services (e.g. in Belarus, Russia or Romania) is one of the hottest topics.

Digitalisation in taxation in Central and Eastern Europe develops rapidly

We report on several novelties in the digitalisation of tax administration too. If we look at the Slovenian eDavki, which is a platform enabling taxpayers to enjoy paperless communication and essentially to fulfil tax obligations from anywhere in the world, or the Serbian E-Taxes portal, it is clear that the tax authorities are keeping up with the changes.

We also give you some hints on how to cope with the challenges of the Hungarian online invoicing system updates, and we share some information with you regarding the Polish monthly SAF-T (JPK) reporting.

We trust that this issue of our newsletter will give you a useful overview about the changes surrounding the digitalisation in taxation in Central and Eastern Europe.

You can download WTS CEE Tax Bridge #2/2019 in PDF format here:
WTS CEE Tax Bridge #2/2019 (PDF)

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