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Already last year, it was noticeable that after several years of decline, the Hungarian Tax Authority conducts more and more tax audits. In 2022, the number of tax audits increased by 6.2% compared to the previous year. Experience shows that this trend is expected to continue even more strongly this year. The most commonly audited tax category remains VAT.

The Republic of Serbia applies different taxes to reimbursement payable to engaged individuals depending on their engagement type. Those engaged via employment agreement, are subject to salary tax and those engaged via service agreement are subject to tax on other income. Those engaged via temporary and periodical employment agreements are subject to either salary tax or tax on other income while those engaged on the basis of supplementary work are only subject to tax on other income.

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