Who?
A payer or a person deemed to be a payer of tax under Article 58 ZDavP-2 is required to calculate, withhold and pay a withholding tax on the income on which tax is calculated, withheld and paid pursuant to the law governing corporate income tax.
When?
The payer of tax must file a withholding tax return with the tax authority using the ODO-1 form no later than by the day on which the income is paid.
A payer of tax who pays income from book-entry financial instruments under Article 383(e) ZDavP-2 must file a withholding tax return with the tax authority on the ODO-1-NFI form no later than by the 14th day of the month following the month in which the income was paid by the person against whom it is charged.
Where and how?
The taxable person files the withholding tax return electronically via the e commerce services of the eDavki (e Tax) system administered by FURS.
Forms
Withholding tax return under Article 374 ZDavP-2 on income payments by residents and non-residents under Article 70 ZDDPO-2 in conjunction with Article 260 ZDavP-2 (ODO-1)
Electronic submission Complete/print Instructions
Withholding tax return under Article 374 ZDavP-2 on income payments by residents and non-residents under Article 70 ZDDPO-2 in conjunction with Article 383e ZDavP-2 (ODO-1-NFI)
Electronic submission Complete/print Instructions
Fees
No fees are charged.
Sanctions
A fine of between EUR 1 200 and EUR 15 000 shall be imposed on a legal person (and a fine of between EUR 3 200 and 30 000 on a legal person considered to be a medium-sized or large enterprise under the law governing companies) for the offence of failing to file a withholding tax return (or failing to file it in the prescribed manner or by the prescribed deadlines) and for failing to calculate, withhold or pay withholding tax for a taxable person in accordance with the law (Articles 59, 260, 283(1), 285, 305(1), 313(4), 317(1), Article 321(1), 325(1), (3) and (4), Article 352(2) and (3), 353(3), 374, 383c(2) and 383e(2) (points 2 and 6 of Article 397(1) ZDavP-2).
A fine of between EUR 600 and EUR 4 000 (and a fine of between EUR 800 and 4 000 if the legal person is considered to be a medium-sized or large enterprise under the law governing companies) shall also be imposed on the responsible person of the legal person for the offence referred to in the previous sentence (Article 397(3) ZDavP-2).
A taxable person who reports themselves is not held responsible for the offence but is required to meet their tax liability, along with any interest.