Taxes and charges

Value added tax

• How to register for VAT
• Termination of VAT-liable activities
• Instructions for filing
• Payment instructions
• VAT for small business
• VAT relief scheme
• VAT calculator
• Rates of VAT
• Deducting VAT on purchases
• Goods or services diverted to private use

Being an employer

• How to report wages and employer’s contributions
• Employer Register
• Social insurance contributions
• Employer's obligations
• Wages or trade income
• Household employers

Tax prepayment

• Instructions for making prepayments
• Which types of income are subject to prepayments?
• How to request prepayment – instructions for entrepreneurs and individual taxpayers
• Request prepayment or additional prepayment in MyTax - corporate taxpayer
• Additional prepayment

Payments

• Refunds
• Financial difficulties
• Bank account and reference numbers
• Pay with the web invoice
• Certificate of paid taxes, certificate of tax debts
• Interest on late payments
• Making payments from other countries
• Receiving an unused payment back
• Summary on tax payment status
• Monthly transaction summary

Excise duties

• What are excise duties?
• Filing and payment
• Registration
• Excise duty authorisations
• Excise duty refunds
• Excise duty on alcohol
• Excise duty on tobacco
• Excise duty on soft drinks
• Excise duty on beverage containers
• Excise duty on liquid fuels

Real estate tax

Car taxation

• Registered filer of car tax
• Car tax for taxicabs
• How to report equipment details for vehicles
• How to submit price details for new vehicles
• Use of a vehicle for business purposes
• How do I pay car tax?
• Reduction of car tax based on a fixed-term rental contract
• Penalty fees in car taxation

Self-assessed taxes

• Paying self-assessed taxes
• Lottery tax
• Withholding on dividends and cooperative surplus
• Tax at source on dividends, cooperative surplus and interest (non-residents) – how to file and pay the tax
• Refunds of VAT, excise duties and other self-assessed taxes
• Late penalty charges
• Making an appeal against a decision on VAT or employer's contributions

Limited liability companies and cooperative societies

• Tax return
• Income tax

Income tax returns

Self-employed individuals

• Instructions for filing
• Deductions

General and limited partnerships

• Tax return

Agricultural operators

• Tax return for agricultural operations

Associations and foundations

• When is an association or foundation a non-profit organisation?
• Tax return
• Income taxation of non-profit organisations

Annual information returns

• When to file?
• Making corrections
• DAC7

Reports on construction work

• Contract details
• Employee details
• How to make corrections to a construction report
• How to copy a construction report for a new report
• New large worksite – what should employees and companies take into account?

Temporary profit tax for companies in the electricity and fossil fuel sectors

• Instructions for completing the tax return – profit tax in the electricity and fossil fuel sectors