OPZ-STAT-1 form is a statistical report which was introduced in 2016 about outstanding receivables which are due. Purpose of the form is recording and reporting about outstanding invoices which taxpayers have until a specific date. The form is delivered electronically to the Tax authority via e-Tax authority system.
Taxpayers obliged to submit OPZ-STAT-1 form are taxpayers who are registered in the VAT system and who, on the day of creation of the form, have recorded outstanding receivables due on the basis of delivery of goods and services.
Deadline for submission of the form for the 4th quarter of 2018 was until 20th of February 2019 and it contained outstanding invoices due until 31st of December which wasn´t paid until 31st of January.
With the first day of New year rules for submission of OPZ-STAT-1 form were changed, which means that the form won´t be submitted quarterly, but once annually along with the submission of yearly tax application which will be submitted in 2020. This means that the next OPZ-STAT-1 form will be submitted along with the yearly tax application for 2019.
There will also be a difference between dates of submission depending if the taxpayer is obliged to pay income tax or profit tax.
Taxpayers who are obliged to pay income tax will submit the form until 29th of February 2020 for the year 2019. The form will contain outstanding invoices due on 31st of December 2019 which weren´t paid until the day of the submission of the form, which is 29th of February 2020.
Taxpayers who are obliged to pay profit tax will submit the form until 30th of April 2020 for the previous year or rather 2019. The form will contain all outstanding invoices on 31st of December 2019 which weren´t paid until 30th of April 2020.