Electronic filing of all taxes available as of 1 October 2015

The new Law on Tax Procedure and Tax Administration stipulates that tax returns are to be filed exclusively in electronic form for all withholding taxes, pursuant to the law regulating individual income taxes and the law regulating contributions for mandatory social insurance, as well as value added taxes.

According to this law, corporate profit tax returns will be filed electronically starting 1 October 2014, electronic filing of returns for excise taxes and taxes on revenues from independent activities for entrepreneurs that keep business books will begin 1 January 2015, while returns for annual individual income taxes will be filed electronically as of 1 April 2015.

Electronic filing of returns for all other taxes will start 1 October 2015.