The taxpayers are given additional time until midnight on Thursday, April 30, 2020 for filing corporate income tax, legal entities tax and non-resident corporate income tax returns. This additional period only applies to declarations with a final submission date from March 16 to April 30, 2020.
Start-ups or license holders of a monthly VAT refund license who receive a monthly refund of their VAT credit are also granted an extension for submitting VAT declarations, but only until the 24th of the month following the reporting period.
An automatic deferment of two months for VAT and withholding tax on salaries without assessment of any fines or interest.
This delay applies for:
For the payment of both personal income tax and corporate income tax, legal entities tax and non-resident corporate income tax, an automatic extention period of 2 months will be granted, in addition to the normal payment term and without assessment of any fines or interest. This measure applies to the settlement of these taxes for tax year 2019, assessed as from 12 March 2020.
Payment of personal and corporate tax debts, including those assessed before 12 March 2020, is subject to the announced support measures and additional payment terms, exemption from late payment interest and / or remission of fines for late payment, upon request.