Changes on Innovation contribution liability, effective from 01.01.2019
Amendments to Act on Scientific research, development and innovation (LXXVI/2014) effective from January 01, 2019 changed again in relation to the classification criteria for companies who are obliged to pay the contribution. This affects those who are among small and micro enterprises based on their own parameters, but together with their affiliated companies based on the ownership structure the aggregated numbers classify them to upper size. Those companies are to pay innovation contribution from January 01, 2019 and onwards.
For those who have paid it before, there will be no change, they have to pay it according to the latest tax return.
For those who have not paid it before 01/01/2019, they have to submit a separate declaration and pay the advance by April 23, 2019 for the first time for Q1, 2019 based on the expected annual financial information for 2019.
Timetable for those who has the same business year than the calendar year:
Related period Deadline of tax return Tax return code Basis of the calculation Deadline for payment
2019. Q1 April 20 (23), 2019 1949-01 expected figures for 2019 April 20 (23), 2019
2019. Q2 July 20 (22), 2019 1949-01 expected figures for 2019 July 20 (22), 2019
2020. Q1-2 May 31, 2019 1949-02 actual figures for 2018 20th of the following month to the quarter
Those who are subject to the tax fill-up on the 20th of the last month of the business year (December 20 for those who has the calendar year as business year) have to take the advances calculated as above into account for the fill-up.
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