Tax procedures

Tax procedures

Supported VKM no. 18 dated 12.01.2011, for some changes in VKM 1058 dated 21.10.2009 "On determining the minimum registration limit for Value Added Tax (VAT)", the national bar association reminds lawyers of the monthly update with the law on procedures tax and the deadlines that must be followed, as follows:

Within the 10th of each month, an electronic recitation of sales books and purchase books for the previous month is made. This reporting is mandatory even if you do not have any sale or purchase action. For the lawyers who have performed activities during the month, it is important to have completed the sales invoice, for each realized sale of the lawyer's service.

Within the 14th of each month, the electronic declaration of VAT for the previous month is made, the system generates the VAT declaration in two copies, and within this date the payments are made to a bank. Submission of the above statement to the bank is mandatory even if the statement results in zero obligation.

At the end of each quarter, by the 10th of the following month, the electronic declaration of social and health insurance obligations for the quarter and the payment of these obligations, according to the statement generated for this purpose by the system, is made to a bank. A copy of the quarterly social security and health insurance slip is deposited in the bank together with the corresponding statement.

For any ambiguity in this direction, the National Chamber of Advocacy offers you free consultancy,
with contact number 042 2 251876.