Income Tax for Non-Residents without a Permanent Establishment

Form 210. Non-residents who are not permanently established. Self-assessment. In general: to enter , from April 1 to 20, July, October and January except: rental income, accrued since 01.01.2024, with annual grouping, from January 1 to 20 of the year following the accrual. Zero rate , from January 1 to 20 of the year following the accrual year. To be returned , from February 1 of the year following the year of accrual and within 4 years from the end of the declaration and payment period of the withholding. Income from property transfers: 3 months after 1 month since transmission. Imputed income from urban properties: calendar year following accrual.

Form 211. Withholding tax on the acquisition of real estate from non-residents without a permanent establishment: 1 month from the transfer of the property.

Form 213. Special tax on real estate owned by non-resident entities: month of January.

Form 216. Declaration-document of income withholdings and payments on account of income of non-residents obtained without a permanent establishment: 1-20 January, April, July and October. For large companies, monthly.

Form 247. Voluntary notification by employees who are going to acquire the status of taxpayers for the Non-Resident Income Tax by moving abroad. The submission deadline will depend on the duration of the trip.

Form 291. Informative declaration of non-resident accounts: January 1-31.

Models 294 and 295. Shares and investment positions in Collective Investment Institutions marketed by entities resident abroad: first quarter of the year.

Form 296. Annual declaration of withholdings and payments on account: January 1-31.