GUIDE TO ASSIGN 2% FOR LEGAL ENTITIES
Legal entities can assign 1.0% (2%) of income tax to more recipients. The minimal amount for one recipient is 8€.
Calculate 1.0% (2%) of your income tax for a legal entity – that is the maximum amount which you can assign to one or more recipients. You can also assign less than 1.0% (2%), under the condition that the assigned amount is at least 8€ per recipient.
a)If a legal entity (firm) in the period of 2019 until the date of declaring income taxes, and paying taxes in the year 2020 (usually until 31.3.2020) did NOT DONATE finances in the amount of at least 0.5% of the tax to a community service (and other organization, doesn’t have to be only the recipient), then they can assign only 1.0% of tax – mark in the tax declaration form that you want to assign 1% of their tax.
b)If a legal entity (firm) in the period of 2019 until the date of declaring income taxes, and paying taxes in the year 2020 (usually until 31.3.2020) did DONATE finances in the amount of at least 0.5% of the tax to a community service (and other organization, doesn’t have to be only the recipient) then they can assign 2.0% of tax – mark in tax declaration form that you want to assign 2% of their tax (as in previous years).
The income tax declaration form for legal entities has already the relevant columns for assigning the 1.0% (2%) of the tax to one recipient.
Name: PRO VIDA
Residence: Strážna 11, 831 01 Bratislava
Legal form: Občianske združenie
IČO (business ID): 37927051
If you have chosen more than one recipient, apply by analogy all the necessary identification information about the recipients and the financial amount you want to assign. Indicate the number of recipients you want to assign the paid-in quota from your income taxes in column 5.
If you agree with sending the details (business name or name, residence and legal form) of the recipients you chose, then mark on the form that you agree to sending their details.
a) Send the properly filled in declaration of income taxes digitally within the given timeframe for declaring your income taxes and within this timeframe pay the income tax as well.
7. b) If digital communication with the Tax office is not necessary, then send the properly filled in declaration of income taxes to the Tax office and also pay the income tax within the given timeframe.
After the review of submitted information details and fulfilling all the necessary requirements, the Tax office has 90 days by law to transfer the sum, which you have assigned to the recipients chosen by you.
You don’t need to know or apply the account information of your recipients at any point of the process, as it is the Tax office that transfers the funds to the recipients. You are responsible for paying the entire amount to the Tax office.
Apart from the income tax declaration forms, you don’t need to fill out any other forms for assigning 1.0% (2%), e.g. copies of donation agreements, etc. – those would only be necessary in case of a tax inspection.
IČO (business ID) is aligned to the right, and since it consists of less than 12 numbers, the unfilled columns remain empty. If the organization doesn’t assign SID, then leave the columns for SID empty.