Amendments of the Law on Tax Procedure and Tax Administration prescribes the obligation of companies to report to the Tax Administration all the premises on which they conduct their business that have not been reported to the Business Registers Agency by 26 August 2018. Usually only the seat of the company is registered, sometimes, some of the branches. These registered data should not be reported to the Tax Administration.
Therefore, you are obligated to notify the Tax Administration on which addresses you have:
• offices in which your employees work,
• administrative and sales premises including equipment, goods, materials etc.
• apartments you lease for worker accommodation or business partner accommodation during the visits to our country,
• warehouses for stocking goods,
• all other premises you own, under lease or you provide for free use that are used for business activities in the broadest possible sense.
This obligation can be met by sending a letter to the Tax Administration in free form, in 2 (two) copies with a list of addresses and purpose of premises you use.
We are drawing special attention to a mandatory reporting of all premises in which you house or store goods, since the failure to report these premises is considered a criminal act with a possible sentence of up to 3 years in prison + penalty.
Failure to report administrative premises is considered an offense, but it still includes a penalty.
This obligation refers to reporting all premises you use, regardless of whether you own them or lease them or use them for free (no charge).
If you stop using some premises in the future, start using new premises, or change an address to existing premises, you are obligated to notify Tax Administration in the same manner.