The tax returns of 2021
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Declaration of income and social tax, unemployment insurance premiums and contributions to mandatory funded pension -
Payments made to resident natural persons, withheld income tax, contributions to mandatory funded pension and unemployment insurance premiums and calculated social tax and unemployment insurance premiums.
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Payments made to non-resident natural and legal persons, withheld income tax and unemployment insurance premiums and calculated social tax and unemployment insurance premiums. Payments made to public limited funds or contractual investment funds and withheld income tax -
Profit taken out of permanent establishment of a non-resident legal person and advance income tax on profit of a credit institution -
Fringe benefits
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Gifts, donations and entertainment expenses -
Expenses unrelated to business and statutory activities and other disbursements and amount giving rise to mismatch in tax outcome -
Dividends and other profit distributions, payments of equity and related rights, hidden profit distributions, profit of controlled foreign companies, income tax upon exit and credit institution's advance income tax on profit -
Income received from international carriage of goods and passengers by sea -
Disclosure of recipients of dividends, payments of equity
The tax returns of 2019 and 2020
The following tax returns are valid for 2020.
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Declaration of income and social tax, unemployment insurance premiums and contributions to mandatory funded pension -
Payments made to resident natural persons, withheld income tax, contributions to mandatory funded pension and unemployment insurance premiums and calculated social tax and unemployment insurance premiums (applicable up to 30.06.2020) (from 01.01.2019 to 30.06.2020) -
Payments made to non-resident natural and legal persons, withheld income tax and unemployment insurance premiums and calculated social tax and unemployment insurance premiums. Payments made to public limited funds or contractual investment funds and withheld income tax (as of 01.07.2020) (applicable up to 30.06.2020) (applicable up to 30.06.2020) -
Profit taken out of permanent establishment of a non-resident legal person and advance income tax on profit of a credit institution -
Fringe benefits
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Gifts, donations and entertainment expenses -
Expenses unrelated to business and statutory activities and other disbursements and amount giving rise to mismatch in tax outcome -
Dividends and other profit distributions, payments of equity and related rights, hidden profit distributions, profit of controlled foreign companies, income tax upon exit and credit institution's advance income tax on profit -
(applicable from 01.07.2020)
Income received from international carriage of goods and passengers by sea -
Disclosure of recipients of dividends, payments of equity
The following tax returns are valid for 2019.
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Declaration of income and social tax, unemployment insurance premiums and contributions to mandatory funded pension -
Payments made to resident natural persons, withheld income tax, contributions to mandatory funded pension and unemployment insurance premiums and calculated social tax and unemployment insurance premiums -
Payments made to non-resident natural and legal persons, withheld income tax and unemployment insurance premiums and calculated social tax and unemployment insurance premiums. Payments made to public limited funds or contractual investment funds and withheld income tax -
Profit taken out of permanent establishment of a non-resident legal person and advance income tax on profit of a credit institution -
Fringe benefits
-
Gifts, donations and entertainment expenses -
Expenses unrelated to business and statutory activities and other disbursements -
Dividends and other profit distributions, payments of equity and related rights, hidden profit distributions, profit of controlled foreign companies and credit institution's advance income tax on profit -
Disclosure of recipients of dividends, payments of equity
Certificates
The following certificates are valid for the years 2019–2021.
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Certificate for payments made to a non-resident, amounts of taxes withheld and calculated (fillable)
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Last updated: 29.10.2021