Registration of a civil association at 2% of taxes

We offer already established civil associations that can be registered to receive 2%. The mechanism for remittance of the share of tax paid is intended only for non-profit non-profit organizations. A legal entity that decides to apply for a 2% share of the tax paid must be registered in the central register of recipients at any notary between September 1 and December 15 of the current year.

Every year by December 15 of the current year, the notary certifies that the recipient has met the following conditions:

• the beneficiary is listed as of December 31 of the previous year in the central register of beneficiaries, which is maintained by the Slovak Chamber of Notaries,
• the recipient is a person to whom it is possible to provide a 2% share of the tax paid and whose subject of activity is the activities listed in § 50 par. 5 of the Income Tax Act,
• the recipient was established at the latest during the calendar year preceding the year in which the conditions for providing a 2% share of the paid tax are demonstrated to have been met,
• the recipient has no tax arrears until the 15th day after the deadline for submitting the DP, while the amount of 5 euros is not considered a tax arrears for the purposes of this provision
• the recipient proves that he has an account established in a bank or branch of a foreign bank, with a confirmation from the bank or branch of a foreign bank, not older than 30 days and announces the number of this account. The above does not apply from 1.1.2022, if the recipient requests a notary certificate of fulfillment of the conditions according to paragraph 6 letters d), e), g), h) and j) by November 30 of the current year, and also if the recipient from 1 September 2021 to On December 15, he proved that he has an account in a bank or branch of a foreign bank and that his account number in a bank or branch of a foreign bank has not changed.
• as of 1/1/2022, the recipient has no registered arrears of social insurance premiums or is not registered in the information system of the Social Insurance Company in the section relating to registration of arrears of social insurance premiums, and the health insurance company does not register overdue receivables against him in accordance with special regulations,

Non-profit organization providing generally beneficial services.

A non-profit organization is a legal entity established in accordance with this law, which provides generally beneficial services under predetermined and equal conditions for all users, and whose profit may not be used for the benefit of the founders, members of the bodies or its employees, but must be used in its entirety to ensure the general beneficial services.

(2) Generally beneficial services are mainly

a) provision of health care,
b) provision of social assistance and humanitarian care,
c) creation, development, protection, restoration and presentation of spiritual and cultural values,
d) protection of human rights and fundamental freedoms,
e) education, upbringing and development of physical culture,
f) research, development, scientific and technical services and information services,
g) creating and protecting the environment and protecting the health of the population,
h) services to support regional development and employment,
i) ensuring housing, administration, maintenance and renovation of the housing stock.

A non-profit organization is created on the day when the registration office's decision on registration becomes final.