SUSPENSION AND RESUMPTION OF TAX REPORTING
A taxpayer (tax agent) has the right to suspend the submission of tax reporting and to resume its submission before the established suspension period expires.
📌 When activities are resumed, the submission of tax reporting must also be resumed.
🔹 WHAT IS IMPORTANT TO KNOW?
⏳ The total period of suspension of tax reporting must not exceed the applicable limitation period.
🧾 During the period from the date of suspension until the date of resumption of tax reporting, VAT payers are subject to suspension of the issuance of electronic invoices (ESF).
⚠️ If a taxpayer has taxable objects, the submission of tax reporting cannot be suspended.
📢 INFORMATION IS PUBLISHED OFFICIALLY
Information on the suspension and/or resumption of tax reporting is published on the website of the authorized body no later than the date on which the tax authority makes the relevant decision.
Such publication serves as the basis for not submitting tax reporting for the suspension period specified in the tax application or in the request of the local executive body.
❌ WHEN CAN SUSPENSION BE REFUSED?
Suspension may be refused if:
🔸 the taxpayer has tax arrears or outstanding social payment obligations;
🔸 the taxpayer is included in the register of inactive taxpayers;
🔸 there are outstanding notifications issued by the tax authority.
🔄 WHEN IS THE SUBMISSION OF TAX REPORTING CONSIDERED RESUMED?
The tax authority recognizes the submission of tax reporting as resumed if:
✅ the taxpayer submits tax reporting;
or
✅ the resumption of activities during the suspension period or from the date of resumption is identified.
📌 Resumption of activities means the commencement of activities that result in a tax obligation to calculate and pay taxes, payments to the budget, and social obligations.
IMPORTANT: When planning a temporary suspension of activities, check in advance whether there are any outstanding tax debts or unfulfilled notifications.