Support Program for Turnover Taxpayers Engaged in Commercial (Purchase/Sale) Activities
BENEFICIARIES
Eligible beneficiaries of the support program are turnover taxpayers engaged in commercial (purchase/sale) activities who simultaneously meet all the following criteria:
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Conducted commercial (purchase/sale) activities in 2024,
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As of 31 December 2024, and during the reporting quarters for receiving support, were exclusively turnover taxpayers,
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Have fully fulfilled their turnover tax obligations to the state budget for the 1st and 2nd quarters of 2025,
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For the 1st and 2nd quarters of 2025, the amount of turnover tax payable to the state budget from commercial activities exceeds 5% of the income from such activities, or, based on the turnover tax calculations submitted to the tax authority for the respective quarters, there is a declared amount not deducted and transferred from the tax on expenses incurred in previous quarters,
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Submitted, along with the application, information to the tax authority about the stock of goods related to commercial (purchase/sale) activities as of 1 January 2025.
CONTENT
Within the scope of the program, support is provided for the 1st and 2nd quarters of 2025. The support is granted in relation to the amount of turnover tax payable to the state budget from commercial (purchase/sale) activities and the tax base generated from such activities during the same period, in the following amounts:
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If the applicant’s turnover tax is higher than 5% of their taxable base, the applicant can receive support equal to the amount by which the turnover tax exceeds 5% of the taxable base.