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Deadline for filing an income tax return
If the deadline for filing an income tax return occurs during the pandemic period, new deadlines shall be introduced as follows:
– an “emergency” deadline – by the end of the calendar month following the pandemic period. Income tax is also payable by the same deadline
– an option to extend the original deadline under Section 49(2) of the Income Tax Act (not an “emergency” deadline) on the basis of a notification (by 3 or 6 months in the case of taxable income from abroad). The notification to extend the deadline must be made by the end of the “emergency” deadline. If this extended deadline occurs during the pandemic period, the deadline for filing a tax return is by the end of the calendar month following the end of the pandemic period.
Taxpayers may assign 2% of the tax for public benefit purposes within these periods.
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Deadline for filing an income tax return for taxpayers in bankruptcy or liquidation
In the case of taxpayers in bankruptcy or liquidation, the statutory deadline according to the applicable Income Tax Act remains unchanged. However, if this deadline occurs during the pandemic period, taxpayers may ask the tax authority to extend the deadline, by a maximum of three calendar months, 15 days before the deadline. The tax authority will make a decision regarding the request; no appeal will be admissible against this decision.
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Deadline for filing a tax return when a permanent establishment in Slovakia is dissolved or set up
Under the applicable Tax Return Act, if the deadline for filing a tax return occurs during the dissolution or formation of a permanent establishment in Slovakia during the pandemic period, taxpayers should file the tax return by the end of the calendar month following the end of the pandemic period. Income tax is also payable within the same deadline.
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Remittance of a portion of the income tax paid
An employee for whom an employer carries out annual tax accounts by a deadline that falls within the pandemic period may file a declaration to remit a portion of the income tax paid by the end of the second calendar month following the end of the pandemic period.
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Notice of deduction and payment of income tax from a healthcare provider
The deadline for filing this notice is considered to have been met if it is filed by the end of the calendar month following the end of the pandemic period and the tax is also paid by the same deadline.
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Report on tax statement and the total income tax from employment
If the final day of the deadline for filing a report on the tax statement and the total income from employment occurs during the pandemic period, the report should be filed by the end of the second month following the end of the pandemic period and the tax will also be payable by this deadline.
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Annual statement of income tax from employment
Under the Income Tax Act, if the deadline for preparing the annual statement and for the calculation of income tax occurs during the pandemic period, the employer, who is a taxable person, should prepare the annual statement by the end of the calendar month following the end of the pandemic period at the latest.
The employer must deliver the proof of preparing the annual accounts to the employee by the end of the second calendar month following the end of the pandemic period at the latest.
Overpayments from the annual statement should be returned by the employer to the employee at the latest when calculating wages for the second calendar month after the end of the pandemic period.
