Detailed Instruction on Tax Assignation

Instruction differ depending on whether percentage of taxes are to be assigned by a natural person (employee or a person who prepares his/her own tax declaration) or a legal entity

Important dates:

15.2.2021 - deadline for employees to request their employers for preparation of the annual calculation of the advance payments of income taxes for natural persons.

31.3.2021 - deadline for submission of tax declaration for natural persons, in tax declaration form they fill in the part on tax assignation of 2% (or 3% in case of volunteers who have engaged in at least 40 hours of volunteer work in the previous year).
If a person informs the Tax Office of the need to prolong the deadline for submission of the tax declaration, the deadline for tax assignation extends until the end of the prolonged deadline!

31.3.2021 - deadline for submission of tax declaration by legal entities, in tax declaration form they also fill in the part on tax assignation of 2%. If a person informs the Tax Office of the need to prolong the deadline for submission of the tax declaration, the deadline for tax assignation extends until the end of the prolonged deadline!
If the economic year of the legal entity is different than calendar year, the tax declaration shall be submitted and 2% of taxes assigned latest on the day of submission of tax declaration.

XXX is the deadline for employees to submit Declaration for Assignation of 2 percent of their taxes (together with Confirmation of Payment of the Taxes issues by your employer) – maximum is the end of the second month following after the end of the pandemic

Support by natural persons

For 2% of Tax assignation you will need these two forms:

Request your employer for calculation of the advance payments of income taxes for natural persons and issiuing of the Confirmation of Payment of the Taxes
Declaration of Natural Person Income Tax Assignation (find attached the pre-filled form if you want to assign the 2% of your taxes to HRL)

These forms shall be submitted to the Tax Office within 31 April latest in the place of your residence. In case you requested for prolongation of the deadline to submit tax declaration, you can submit these documents within one month after submission of the tax declaration.

3 % form a volunteers

If you have engaged in volunteering in 2020 in the amount of at least 40 hours and you can request for issuing Confirmation about your volunteering work, which allows you to assign 3 % of your tax. This Confirmation shall be submitted together with the abovementioned two forms.

How to calculate 2% (3 %)?

In the 12th row of the Declaration you shall fill in the amount of paid taxes (this should correspond to row 23 of the Confirmation of the Payment of the Taxes issued by your employer.)

In the 13th row of the Declaration you can fill in either 2% or 3% calculated from the amount in row 12.

Support by Legal Bodies (SZČO/person generating income independently or companies/firms)

Legal entities are allowed to assign their 1% (2 %) of taxes to more than one receipient.

BEWARE! If a legal entity wants to assign 2% of tax, this date is also a deadline for donation of financial contribution in the amount of at least 0,5%. If the legal entity failed to donate 0,5%, in 2021 it will be entitled for assignation of maximum of 1,0% of tax.

In their tax declaration they can assign percentage of their taxes by filling in rows in part IV of the Tax declaration form to one or more recipients.

If you selected more then one recipient, you have to provide identification data about all recipients and the amount of taxes which you want to donate to them. In row 5 you have to fill in number to how many recipients your tax is to be assigned.

Deadline for submission of the Tax Declaration to the Tax Office is 31 March 2021.