The Procedure for the implementation and administration of the fiscal group in the field of
profit tax was approved, as well as the approval of the model and the content of some forms.
The option of establishing the fiscal group in the field of profit tax is communicated by
submitting, by the legal representative of the responsible legal person of the group, to the
competent fiscal body, a joint application signed by the legal representatives of all members
of the group.
The request shall be submitted by electronic means of remote transmission, at least 60 days
before the beginning of the period for which the application of fiscal consolidation is
requested.
The ascertaining certificate issued by the trade register office shall be attached to the request,
and the request shall be resolved within 45 days from the date of receipt.
If the application does not meet the conditions for approval, the tax authority notifies the
responsible legal entity of the group and sends the application for completion.
If the application meets the approval conditions, the specialized department prepares a report
proposing the approval of the application for the implementation of the tax group in the field
of corporate tax, and based on the report the Decision on approving the implementation of the
fiscal group in the field of corporate tax is prepared.
Also, the content of form 173 – “Application regarding the fiscal group in the field of profit
tax”, 174 – “Decision regarding the approval / rejection of the implementation / maintenance
of the fiscal group and the continuation of the fiscal consolidation system in the field of profit-tax”, respectively 175 – “Decision on subsequent amendments to the tax group in the field of
corporate tax” was approved.
