Changes in Income Tax, VAT and health insurance of 1.January 2023
Changes in Income Tax Act, Amendment to the Income Tax Act to be effective of 1 January 2023, in the approval proceedings
Changes in Income Tax Act, Amendment to the Income Tax Act to be effective of 1 January 2023, in the approval proceedings
Change in confirmation of temporary incapacity for work, Notification obligations for digital platform operators -DAC7, E-invoice – sending data from invoices in real time
Change in the taxation of meal allowances, Two-way electronic communication, Registration changes, Amendment to the Accounting Act
Notification of bank accounts and tax guarantee, tax reliability index and exclusion of fictitious representatives – changes that will result from the amendment to the Tax Administration Act
If the employer does not provide meals in his own canteen or in the another company´s canteen, he is obliged to allow employees to choose between providing meal voucher or providing a financial allowance for meals.
The amendment transposes European law on the remote provision of services, the distance sale of goods and the decrease of the tax base in the event of bad debts into the Act No. 222/2004 Coll.
Employers (including the self-employed who are employers), may apply for a contribution to compensate for the costs of employees’ wages, in the amount of 80% of an employee´s total work, up to 1 100 EUR