A new phase under the new government
With the inauguration of the new government, 2026 marks the beginning of a new legislative phase. In particular, the laws that have entered into force introduce concrete changes for businesses, self-employed workers, and the hospitality sector. Overall, the main goal is to make the system simpler, more modern, and more supportive of economic activity. Among the key measures is the introduction of electronic sales registers, known as EET 2.0. At the same time, the reform package also includes tax incentives, VAT changes, and a reduction in corporate income tax. Therefore, the regulatory framework for 2026 is clearly oriented toward greater efficiency and a lower tax burden.
EET 2.0 as a tool for modernization
One of the main pillars of the new legislation is EET 2.0. This system introduces electronic sales registers as a central tool for managing commercial transactions. However, the reform does not focus only on new obligations. On the contrary, it also includes support measures to encourage participation. For example, a direct tax discount is provided for self-employed workers who register. In this way, the reform helps reduce the costs linked to technological adaptation. Moreover, the deadline for VAT refunds on unpaid invoices is shortened. As a result, businesses can recover VAT more quickly and improve their liquidity.
Financial incentives for businesses and professionals
In addition to digitalization, the new laws offer financial relief for entrepreneurs and freelancers. These incentives are designed to balance the introduction of new systems with practical benefits. Consequently, the combination of tax discounts and faster VAT refunds creates a more favorable environment for economic activity. Overall, these measures link digital control with direct economic advantages.
Focus on hospitality and tax relief
At the same time, the hospitality sector plays a central role in the legislative priorities. In this area, the new rules introduce an exemption from taxes and insurance contributions on voluntary tips. Therefore, the specific nature of these earnings is formally recognized. Furthermore, VAT on non-alcoholic beverages in hospitality venues is reduced from 21% to 12%. Alongside this change, a reduction in corporate income tax is also announced. As a result, the overall tax burden becomes lighter for businesses in the sector.
Conclusion: toward a simpler economic framework
In conclusion, the legislative priorities for 2026 follow a clear and consistent direction. On the one hand, the new government promotes digitalization through EET 2.0. On the other hand, it introduces targeted tax incentives for businesses, self-employed workers, and the hospitality sector. Moreover, the reduction in VAT and corporate taxes helps ease fiscal pressure. Consequently, the new regulatory framework aims to make the economy simpler, more efficient, and more competitive.
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