Price
Free
Execution deadline in working days
-
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Recipient
Individual person
Public law legal person
Private law legal person
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Receiving restrictions
-

Information regarding loans issued/received in the taxation year, the amount of which exceeds EUR 15 000, if they are issued by one lender.
The borrower of the loan must submit information regarding the loan received to the State Revenue Service (hereinafter - SRS) if the lender is a natural person - a resident who does not provide the loan within the scope of his or her economic activity or a non-resident.

Process description

  1. Service requests
    SRS must be informed about loans received during the taxation year:
    - issued/received from one lender exceeding EUR 15 000;
    - total sum received in previous taxation years did not exceed EUR 15 000, but together with loans received in the current taxation year exceed EUR 15 000;
    - additional amounts that have been previosly reported but not repaid at the time of receiving an additional loan and that exceed EUR 15 000 in total.

    Information on loans to private individuals - both lender and borrower - must be declared by June 1.

    Legal entities must submit declarations through EDS. Private individuals may declare through EDS, at any SRS client service centre, or by post.

  2. Receipt of services
    Service is received as per application.