GUIDE TO ASSIGN 2 % FOR LEGAL ENTITIES

  1. Legal entities can assign 1 % (2 %) of income tax to one or more recipients. The minimum amount for one recipient is €8.

  1. Calculate 1% (2%) of your income tax as a legal entity – this is the maximum amount which you can assign to one or more recipients. You can also assign less than 1% (2%), on condition that the amount assigned is at least €8 per recipient.

  1. ATTENTION:

(For legal entities filing a 2024 tax return and paying the due tax by the legal deadline (usually 31.3.2025).)

a) If a legal entity did NOT DONATE finances totalling at least 0.5% of the tax for a public interest purpose (to any organization, not only the recipient), then they can assign only 1% of tax – and must mark in the tax declaration form that it wants to assign 1% of its tax;

Or

b) If a legal entity did DONATE finances totalling at least 0.5% of the tax for a public interest purpose (to any organization, not only the recipient ) then they can assign 2% of tax – and must mark in the tax declaration form that it wants to assign 2% of its tax (as in previous years).

  1. The income tax declaration form for legal entities already has the relevant columns for assigning 1% (2%) of tax to one recipient.

INFORMATION:
Name: PRO VIDA
Residence: Strážna 11, 831 01 Bratislava
Legal form: Občianske združenie
IČO (business ID): 37927051

  1. If you have chosen more than one recipient, fill in all the necessary identification information for each recipient and the financial amount you want to assign. Indicate the number of recipients you want to assign the quota from your income taxes to in column 5.

  2. If you wish to send your details (business name or name, residence and legal form) to the recipients you have chosen, then mark the appropriate box on the form.

  3. Either a) Send the completed income tax declaration digitally and pay the income tax by the deadline; or b) Send the completed paper income tax declaration to the Tax Office and pay the income tax by the deadline.

  4. The Tax Office has 90 days to transfer the sum to your chosen recipients.

Notes:

  • 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.

  • Other than the income tax declaration forms, you don’t need to fill out any other forms for assigning 1% (2 %), e.g. copies of donation agreements, etc. These would only be necessary in the event of a tax inspection. 

  • IČO (business ID) is aligned to the right, and since it consists of fewer than 12 numbers, the unfilled columns remain empty. If the organisation doesn’t assign SID, then leave the columns for SID empty.