The law stipulates that the April and May installments of the advance payment are not paid. Therefore, FURS has no basis in the accounting records for establishing a debit, which means that such a payment would represent an undistributed payment and could, in accordance with the agreement, cover the next installment of the advance payment due to the taxpayer.

By when is it necessary to pay the March installment of the advance payment?

For taxpayers who submitted the DDPO tax return for 2019 by 31.3.2020 on 10.4.2020, the deadline for payment expires:

Advances for March, or installment for the first quarter of 2020 (on a new basis).

Positive difference in the amount of installments for already due installments (January, February 2020) – the so-called budget advance

For those taxpayers who did not submit a tax return for 2019 due to the extension of the deadline and intend to submit it in April, the deadline for payment of the above obligations expires on 11 May 2020. Those who will submit the invoice in May or June 1, respectively, the deadline for payment expires on June 10, 2020. Using the tax calculator is important.

Can you request a deferral of taxes and contributions and for which tax liabilities is this possible?

Due to the loss of income generation due to the epidemic, the taxpayer may request a deferral of tax payment for up to 2 years or an installment payment in a maximum of 24 monthly installments. In the case of tax withholding, deferral or installment payment is only possible with an advance payment of tax, but not for contributions.

In addition to the advance payment of tax and tax deduction, deferral and installment payment are also possible, e.g. for the payment of the settlement on the basis of the annual tax return, VAT return, excise duty, inspection decision. You can also visit for Small Business Taxes for Dummies here taxfyle.com/small-business-taxes

It should be noted that the taxpayer can also request a deferral or installment payment of liabilities after the annual DDPo statement has been submitted, even though the latter was submitted before the epidemic was declared – if the payment of liabilities was hampered by loss of income due to the epidemic.

In the application submitted or exceptionally via e-mail, the taxpayer states the facts and attaches evidence showing the loss of ability to generate revenue due to the epidemic (for example, the Ordinance on the temporary ban on offering and selling goods and services to consumers, loss orders, cancellation of business partners’ contracts, etc.).