Annual tax return
Who is obliged to file a tax return
Natural person in 2021 if:
- Achieved total taxable income for 2021 of more than €2,255.71
- It has achieved a tax loss (even if the income did not exceed €2255,71)
- On the basis of the decision of the Tax Office
Individuals can also decide to file the tax return voluntarily, forexample, if they want to apply to the tax office for a refund of anoverpayment of income tax.
Any legal entity established for profit (limited liability companies, joint stock companies, public companies, etc.).
In addition to the above, certain not-for-profit companies are also required to file tax returns as provided for in the Income Tax Act
The following income tax rates are set for 2021:
- 15% if taxable income for the calendar year 2021 does not exceed€49,790
- 21% if taxable income for the calendar year 2021 exceeds €49,790
In the case of a tax loss, it is possible to claim a tax loss deduction over 5 consecutive tax periods.
Pricing
I am an employee and file my own tax return
A personal income tax return type A is filed by a taxpayer who has earned income only from dependent activities and does not ask the employer for an annual settlement within the prescribed time limit. The tax return must be filed within three calendar months after the end of the tax year.
50 €
I am a sole trader and I claim flat rate expenses on my trade
A self-employed person or a person who has other income subject to taxation and not exempt from tax is obliged to file a type B personal income tax return. This applies to sole traders, individuals who rent out real estate.
The tax return must be filed within three calendar months after the end of the tax year.
150 €
+20 € for each VAT report (§7/7a)
+25 € for each VAT statement summaries (§7/7a)
I am a sole trader who keeps bookkeeping on my own
A self-employed person or a person who has other taxable income that is not exempt from tax is required to file a Type B personal income tax return.
The tax return must be filed within three calendar months after the end of the tax year.
150 €
+1 € for each accounting record
+20 € for each VAT report (§7/7a)
+25 € for each VAT statement summaries (§7/7a)
We are a legal entity and we keep double-entry books
Every entity that keeps double-entry books is obliged to file a corporate income tax return within three calendar months of the end of the taxable period, unless otherwise provided by law.
400 €
+1 € for each accounting record
+20 € for each VAT report (§7/7a)
+25 € for each VAT statement summaries (§7/7a)