In 2019 my tax base was not determined by using flate rate expenses. I wish to change the method of determining my tax base by using flat rate expenditure in 2020. Has the deadline for changing the method of determining the tax base been prolonged by extending the deadline for submitting the tax return?

Yes. You must indicate the selected method for determining your tax base in your tax return for the prepayment of income tax and self-employment income tax which must be filed by 31 May 2020. Accordingly, if you wish to change the method of determining the tax base from usingflat rate expenses, you must notify the FURS on the cessation of establishing the tax base using flat rate expenses by 31 May 2020.

Managing Partner and Board Member

Uroš Čop

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