Do I have to pay income tax pre-payments and withholdings during intervention measures?

Taxpayers are not liable to pay the income tax pre-payments and withholdings for April and May during the course of the intervention. If the COVID-19 epidemic continues after 15 May 2020, the same rule will apply for pre-payments and withholdings for June 2020. However, if the taxable person pays pre-payments or withholdings, the payments in question will be considered as an unallocated payment. In this case, the taxable person should try to conclude an agreement with the FURS, on the basis of which those payments would be refunded or used to cover future liabilities.

Managing Partner and Board Member

Uroš Čop

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