When does a flat-rate trade pay tax and contributions?

The flat-rate income tax is paid quarterly, by the last day of each quarter (31 Mar, 30 Jun, 30 Sep, 31 Dec). Pension and health contributions are paid monthly, by the 15th for the previous month. The annual PO-SD report is due by 15 January. Checked by the Tax Administration.

Who must?

Flat-rate trades and flat-rate freelancers who pay their own contributions. Those employed elsewhere alongside the trade pay contributions on the "second activity" yearly, within 15 days of receiving the Tax Administration decision (Contributions Act art. 187.g).

What to do?

1. Every month by the 15th: contributions for the previous month (amount per the Tax Administration decision).
2. Last day of the quarter: the flat-rate tax for that quarter (amount from the decision, by receipts bracket).
3. By 15 January: the PO-SD for last year; any tax difference is paid on the day the report is filed.

Where to file?

Payments to the prescribed accounts (details and balance in ePorezna); PO-SD through ePorezna.

Who checks?

Tax Administration (Porezna uprava)

Fine

Contributions: 660 to 3,980 € for an insured person who does not pay due contributions in time (Contributions Act art. 252 point 3, deadline in art. 71). Unpaid quarterly flat-rate tax per the decision: 660 to 6,630 € (Income Tax Act art. 92(1)(2)); default interest on late payment.

What if I am already late?

Pay now with interest; ePorezna shows the exact debt. Unpaid contributions are not forgotten, they go to enforcement.