What a company should review first
The summary of the Ministry of Finance shows that there are no changes concentrated in one tax. Therefore, the company is worth checking out salary calculation parameters, VAT rates of goods, contracts, accounting program settings and internal procedures.
Employment taxes and the non-taxable minimum
In 2026, the minimum monthly salary is 780 euros, but the fixed monthly tax-free minimum — 550 euros. To the employer you must make sure that the current ones are used in the salary calculation system rates and the employee's Payroll tax booklet is correctly taken into account.
PVN and excise tax changes
From July 1, 2026 to June 30, 2027 within the framework of the pilot project, the 12% VAT rate applies to PVN Law 2. bread, milk, poultry and eggs listed in the appendix for supplies. At the same time, several excise taxes are changing in 2026 rates. Merchants should update product classification, prices and cash register systems prior to the relevant effective date.
Practical checklist
- check payroll program rates and employee taxes book status;
- identify goods for which the PVN or excise regime changes;
- review billing and cash register system settings;
- separately evaluate the application of UIN changes to dividends;
- save changes to company rating and settings justification.
A general summary is not a substitute for a specific transaction evaluation. The rate and declaration procedure should be checked after transaction type and effective date.
How to organize the implementation of changes
It is safest to create a single registry of changes: specify rights source of act or explanation, effective date, affected the process, the responsible employee and the result of the inspection. Such registry helps separate changes that are already applicable from those for which the company is still preparing.
If the accounting, payroll or cash register system is maintained by an external service provider, you should not assume that all settings will change automatically. Company management must receive approval for rates used, date and test calculation.
The most common risks
- a new rate is applied to the entire product group without checking the specific goods;
- salary calculation settings have been changed, but no comparison has been made test;
- the previous gross or net remain in contracts and price sheets amounts;
- employees are not explained how the changes will affect what is paid salary.