JOPPD form

From 1st of January 2014,the legislator introduced the obligation of the report of receipts, income tax, surtax and contributions for compulsory insurance through JOPPD form.

JOPPD form is a unique form of taxes, local taxes and contributions and the purpose of this form is submitting data on total receipts per individual taxpayer for specified types of receipts.

The JOPPD form is submitted by:

  • payers of receipts or by taxpayers
  • bonds accounting for contributions that have obligation to submit reports to the tax authorities on the type, the amount of contributions, base and policyholders who use certain rights from insurance under special regulations
  • domestic payers of receipts paid by non-residents and / or posting of employees

Since the introduction of the form that had happened, some changes and adjustments of which you can read more in our brochure.

Document

JOPPD obrazac