Obligation to declare income from the sale of waste

If waste is sold to a company or a resident self-employed in waste sales, and the company or the resident declares the payments and income tax withheld, then this data is automatically transferred to the annual income tax return of the original seller. If the tax withheld does not have to be recalculated due to the 20% rate, then there is no need to file a separate tax return for the income from the sale of waste.

In all other cases, income received from the sale of waste must be declared at the end of the year, by 1 May of the following year, and the calculated income tax due must be paid by this date.