HOW TO DONATE 2% OF INCOME TAX (3% OF TAX)?

I am an employee and my employer does the tax declaration for me

  1. Ask your employer to make an annual settlement of your advance tax payments by 15 February 2024. You can find the application form for the annual tax settlement HERE.

    On page 2, under item VII, indicate with a cross that you are requesting a Tax Payment Certificate.

  2. In your Tax Payment Certificate you can find out the date the tax was paid and calculate:

    • 2% of your paid tax is the amount you can donate to CirKusKus. However, this amount must be at least 3 €

    • You can remit 3% of the tax you pay if you have volunteered at least 40 hours in 2023 and have a certificate from the organisation(s) you volunteered for in 2023. If you helped us during World Circus Day 2023 and would like to donate 3%, please contact: cirkusovaskola@gmail.com for a Volunteer Acknowledgement.

  3. Download the Declaration of remittance of a share of the tax paid.

  4. Please write in the Declaration:

    • Your information

    • the amount of 2% (or 3%) as shown on the Tax Payment Certificate and the date the tax was paid (also from the Tax Payment Certificate).

  5. Both forms, i.e. the Declaration of remittance of the share of the tax paid together with the Certificate of payment of tax, should be delivered by 30.04.2023 to the tax office in the place of your residence. The address can be found HERE.

***If you have donated 3% of the tax, a Certificate of at least 40 hours of volunteer work is a mandatory attachment to the Declaration and Tax Payment Certificate.

I am an individual who files my own tax declaration

  1. Depending on the type of income you had in 2023, complete a Type A or Type B tax declaration. You will also calculate:

    • 2% of the tax you pay - this is the amount you can donate to CirKusKus. However, this amount must be at least 3 €.

    • You can remit 3% of your tax paid if you have volunteered at least 40 hours in 2023 and have a Certificate from the organisation(s) you volunteered for in 2023. If you helped us during World Circus Day 2023 and would like to donate 3%, please contact: cirkusovaskola@gmail.com for a Volunteer Acknowledgement.

  2. Fill in our details in the appropriate boxes on your 2% tax return:

    IČO/SID (ID number): 42356652 (leave the SID field after the slash blank)
    Legal form: Civic association
    Business name: CirKusKus, o.z.
    Registered address (street): Pečnianska
    House number: 1198/3
    PSČ (Zip code): 85101
    Municipality: Bratislava-mestská časť Petržalka

    Sign the field next to this data.

  3. Deliver the completed tax return by 31.03.2024 to the tax office in your place of residence. You can find the address HERE. You must also pay your income tax by this date.

    ***If you have donated 3% of your tax, you are required to attach a Certificate of at least 40 hours of volunteering to your tax return!

I am a legal entity

  1. Complete the Corporate Tax Return. Within it you will also calculate:

    • 1% of your tax paid if your legal entity (company) has NOT donated at least 0.5% of the tax to a public benefit (to any organisation, not just CirKusKus) in 2023 up to the deadline for filing this tax return. In that case, you will indicate on your tax return that you are only donating 1% of your tax.

    • 2% of your tax paid if your legal entity (company) has DONATED funds of at least 0.5% of the tax paid in 2023 up to the deadline for filing this tax return to a public benefit purpose (to any organization, it does not have to be CirKusKus). In this case, you will indicate on your tax return that you are donating 2% of your tax.

  2. Please fill in our details in the appropriate fields on your tax return to donate 1% or 2% of your tax:

    IČO/SID (ID number): 42356652 (leave the SID field after the slash blank)
    Legal form: Civic association
    Business name: CirKusKus, o.z.
    Registered address (street): Pečnianska
    House number: 1198/3
    PSČ (Zip code): 85101
    Municipality: Bratislava-mestská časť Petržalka

  3. Deliver the completed tax return by 31.03.2024 to the tax office in your place of residence. You can find the address HERE. You must also pay your income tax by this date.

    ***In addition to the tax return, do NOT submit any other forms (e.g. copies of donation agreements, etc.) to remit the 2% tax, these are only important in case of an audit.