Tax licences

The conception of tax licences effective from 1 January 2014 established the obligation of minimal annual tax fee to be paid by each company for so called “corporate income tax licence”. Amount of the fee should depend on the amount of taxpayer’s annual revenues as well as VAT status of the taxpayer. The amount of the tax licence should be in the range from EUR 480 EUR to EUR 2,880 per each calendar year. Tax license payment could be deducted from positive corporate income tax liability of the taxpayer in the current year or eventually in the three following years.

The tax licenses are not applicable for individual entrepreneurs and for the first tax year of newly established companies.

Comments are closed.