On 22 November 2018, Measure of the Ministry of Finance of the Slovak Republic MF/16021/2017-721 was adopted, which sets forth the templates of income tax returns as amended.
According to this new measure, the templates of type B tax returns for natural persons and for legal persons for 2017 are changed.
The new templates of type B income tax return for natural persons and income tax return for legal persons must be used to submit tax returns where the last day of the period for submitting tax returns by a tax payer is in 2018. It means that the new template of the income tax return for 2017 must be used by all natural persons submitting their type B tax returns and all legal persons, whose accounting and taxation period is a calendar year. In certain cases, the new template of the income tax return can also be used by some legal persons whose accounting and taxation period is an economic year.
Based on Measure of the Ministry of Finance of the Slovak Republic MF/016923/2017-731 of 8 December 2017 providing a template of value added tax return, the form of VAT return is changed from 1 January 2018. The new template of the tax return must be used, for the first time, in February 2018 for January 2018 accounting period.
Pre-completed motor vehicle tax return is the next new thing. The Financial Administration provides this form to the tax payers that submitted the motor vehicle tax return for the 2016 taxation period by electronic means.
