When do you have to submit a tax return in Slovakia?

The real estate tax return is filed by:

• a person to whom real estate was added or there was a change compared to last year, until 31.1.
• a company (legal entity) to which a property was added or there was a change compared to last year, until 31.1.

Attention: There is a special tax period, specifically within 30 days of the tax liability when you are auctioneer or heir. The tax liability arises on the first day of the month following the date of validity of the inheritance certificate or on the first day of the month following the day on which the auctioneer became the owner.

When do you have to submit a tax return?

The tax return is submitted by a natural person or legal person who has had a change in the facts decisive for tax collection during the previous year.

• purchase of real estate
• sale of real estate
• donation of real estate
• acquisition of real estate by donation
• acquisition of real estate by inheritance
• acquisition of real estate by auction
• settlement of BSM after divorce
• obtaining a valid building permit
• obtaining a valid approval decision
• change in the use of the building, apartment or non-residential space
• removal of the structure
• land improvements
• conclusion of a lease relationship with the Slovak Land Fund
• conclusion of a long-term rental relationship to the land
• change in size and type of plot

To whom is the return submitted?

• the return is submitted to the relevant tax administrator (municipality, City Hall, city office)
• for property tax, the submission is always sent according to the location where the property is located. In the case of several properties in different locations, a Declaration is submitted for each location.

How can you file a return?

• in paper form by means of a form, the model of which is established by the Ministry of Finance of the Slovak Republic in a generally binding legal regulation. The duly completed form must be submitted in person or sent by post.
• Electronically via the slovensko.sk website, using an electronic form and an ID card with a chip (valid after 12/2022).

The relevant taxes for you are probably:

• property tax,
• dog tax,
• tax on the entry and stay of motor vehicles in the historical parts of the city of Bratislava.

All tax information: https://www.mfsr.sk/.../4416/85/582_2004-Local-Taxes.pdf

Forms (only in Slovak language):   https://www.mfsr.sk/sk/dane-cla-uctovnictvo/priame-dane/misteń-dane-poplatky/vzory-tlaciv/vzory-danovych-priznani-k-dani-z-nehnutelnosti-miestnym- taxes/

If you need advice, write to us at info@desire.sk. As part of our services, we can also prepare a complete Declaration for you, which you only need to sign and send. If you are abroad or don't want to deal with it, we offer a "turnkey" solution including electronic submission.

Writed by: Maria CILLEROVA, RSc.