On 8 April 2020, the Ministry of Finance Officially published an Ordinance regarding deadlines for submission of financial statements and accounting documentation amid COVID-19 pandemic. This Ordinance came into force from 9 April 2020.

  • The submission deadline of corporate income tax return for 2019 is extended until 30 June 2020. This also applies to all other forms and reports that are submitted in accordance with special regulations on income taxation and other special regulations with the Income Tax Return or for the same submission obligations.
  • The due date for consolidated annual financial statements for the purpose of public disclosure is within ten months from the last day of the business year end (i.e. 31 October 2020).
  • The deadline of annual financial statements for the purposes of public disclosure is extended 31 August 2020.
  • Exemption from tax liabilities in full or in part to taxpayers who are prohibited, disabled or hindered in their work.
  • Co-financing of salaries with exemption from the obligation to pay public benefits.
  • Entrepreneurs still can file a request for postponement of payment of the package of measures adopted in March.
  • Deferral of VAT payment liabilities (Instruction on deferral and payment of VAT).
  • Changes regarding VAT on imports and VAT exemption for donations.