The State Tax Service reminds that the period for calculating and paying local taxes has changed in 2025
According to the State Tax Service, with the exception of fees for sanitation and parking, the tax period for calculating and paying local fees and fees for the use of natural resources has been changed from “quarterly” to “half-yearly.” These fees must be paid by the 25th day of the month following the reporting half-year. At the same time, individual entrepreneurs and peasant (farmer) households with an average annual number of employees not exceeding 5 during the tax period and who are not registered as VAT payers are entitled to submit, starting from the tax period corresponding to 2025, a single tax return by March 25 of the tax period following the reporting period, with payment of the corresponding obligations within the same period. These changes are aimed at simplifying interaction on reporting issues, including tax payments, and are expected to reduce the administrative burden on taxpayers, contributing to more efficient and predictable compliance with tax legislation. It should be noted that the State Tax Service is currently making adjustments to its information systems to implement these changes and to enable taxpayers to fill out forms TL13 and TRN21 through the Single Window. Once maintenance work is complete, an announcement will be published regarding the availability of the forms. // 16.05.2025 — InfoMarket
