A taxpayer (tax agent) has the right to:
-suspend the filing of tax returns;
-resume the filing of tax returns before the suspension period expires.
A taxpayer must resume the filing of tax returns upon resuming business operations.
The total duration of the suspension of tax return filing must not exceed the statute of limitations.
From the date of suspension until the date of resumption of tax reporting, the issuance of electronic invoices by a value-added tax payer is suspended.
If there are taxable items, the taxpayer’s (or tax agent’s) tax reporting is not suspended.
Information regarding the suspension and/or resumption of tax reporting is published on the authorized agency’s website no later than the date the tax authority adopts the relevant decision.
The publication on the authorized body’s website of information regarding the suspension and/or resumption of tax reporting serves as grounds for not filing tax returns for the period specified in the tax application or request from the local executive body.
A request by a taxpayer (tax agent) to suspend the filing of tax returns will be denied in the following cases:
-if there are outstanding tax liabilities or social security contributions;
-if the taxpayer is listed in the registry of inactive taxpayers;
-there are unfulfilled notices from the tax authority.
The tax authority shall deem the filing of tax returns to have resumed in the following cases:
-the taxpayer (tax agent) files tax returns starting from the date of filing;
-the tax authority determines that the taxpayer has resumed operations during the suspension period or as of the date of resumption of operations.
Resumption of operations is defined as the taxpayer’s commencement of activities that give rise to a tax obligation to calculate and pay taxes and budgetary payments, as well as social obligations.