From 1 January 2026, a package of amendments to the Tax Code takes effect. The changes affect importers, the IT sector and the electronic document workflow. Below are the key points businesses should account for in advance.
1. VAT for importers
The rules for applying VAT rates and deductions on imported goods are being revised. Companies should reconcile commodity codes and update their accounting policy to avoid additional assessments.
2. Corporate income tax for IT companies
The conditions for preferential rates for IT Park residents are being clarified. Eligibility is now directly tied to the share of core revenue and proper separate accounting.
3. Electronic document workflow
The list of operations requiring mandatory electronic invoices is expanding. Paper equivalents will no longer be legally valid in these cases.
4. Transition period
A transition period applies to some requirements. It is important to record which rules apply to contracts concluded before the amendments took effect.
5. What to do now
Audit your contracts and accounting policy, update primary document templates and, if needed, obtain clarification on disputed operations before the reporting period begins.
Timely preparation reduces the risk of additional assessments and penalties. We help run the audit and adapt your document workflow to the new requirements.
LEGAL DISCLAIMER
All information on the website is for informational purposes only and does not constitute legal advice.
