Currently, amendments are being proposed to the law "On Personal Income Tax" to cancel the provision that requires business operators to make advance payments for the relevant year. Previously, in 2021 and 2022, this requirement was temporarily suspended as one of the tax support measures during the COVID crisis, but now it is intended to be completely abolished. 

Since the first advance payment for this year should have been made by March 23, 2023, and some business operators may have already paid it, it can be left as a tax overpayment and will automatically be used to cover future tax payments.

If, however, there is a desire to get it back, after the amendments to the law come into force, an application in free form will need to be submitted in the VID Electronic Declaration System (EDS).

On the other hand, for those business operators who have not yet done so, there is no need to make the advance payment for 2023, and after the changes, the VID information systems will ensure that there will be no tax debt or late penalties.