SUBMISSION OF A TAX RETURN

Podanie daňového priznania -daňové priznanie online - Bratislava - Žilina - KošiceThe submission of a tax return applies to all taxpayers, whose total taxable income reached in 2017 exceeds the amount of 1 901.67 €. Total taxable income includes any acquired income that is subject to tax and not exempt from income tax. Total taxable income also includes income from abroad, if it is considered for a taxpayer with unlimited tax liability (i.e. a taxpayer with permanent residence in the Slovak Republic or who is resident in the territory of the Slovak Republic for more than 183 days per calendar year).

Exceptions to tax returns

If the taxpayer has earned income only from the dependent activity in the territory of the Slovak Republic and has asked his employer to perform the annual settlement, he is not obliged to file a tax return. The tax return is not required to be filed also by a taxpayer who only has income,

  • which he receives from a foreign representative office on the territory of the Slovak Republic and is a taxpayer who makes use of advantages and immunities under international law,
  • from dependent activity for European Union employees or its departments, which were proven to be taxed in favor of the general budget of the European Union

Deadline for submitting a tax return

Podanie danoveho priznania - Bratislava - Kosice - ZilinaThe tax return is filed within three calendar months after the end of the tax year (calendar year). The basic deadline for submitting the tax return for 2018 is 31 March 2019.

Possibility of the deadline extension

A taxpayer who is obliged to file a tax return after the expiry of the tax period within the time limit referred to in Article 49 Section 2 of the Income Tax Act is based on

  • notification submitted to the relevant tax administrator until the expiry of the time limit for submitting a tax return pursuant to Article 49 Section 2, extends this period for not more than three full calendar months (with the exception of a bankruptcy or liquidation taxpayer); the taxpayer will set a new deadline in the notice, which is the end of the calendar month in which he submits the tax return, and within this new period is the tax due,
  • notification submitted to the relevant tax administrator until the expiry of the time limit for submitting a tax return pursuant to Article 49 Section 2, this period shall be extended by a maximum of six full calendar months, if its income comprises taxable income from sources abroad (excluding a bankruptcy or liquidation taxpayer); the taxpayer shall state this fact in the notification and the new deadline, which is the end of the calendar month in which the tax return is filed, and in that new time limit the tax is payable. If the taxpayer does not refer the income from the sources abroad in the submitted tax return, the tax administrator will apply the required procedures according to a special regulation.

More info here.

 
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