You can give sponsorships in a year up to 20% of profit/microenterprise revenue or 0.75% of turnover – whichever is lower, and then next year, when submitting profit declarations, this sum will be deducted from the tax you have to pay.
There are 2 options to do this:
Option 1:
- Sign a sponsorship with PATRIR, in 2024, based on clear profit figures so far.
- Ask your Finance Department if they can provide a clear figure.
- We then sign a sponsorship contract.
- In 2025, this sum will be declared to ANAF, and you can deduct it from the profit tax you’ll pay.
- If you don’t have a clear profit figure for 2024, you can use an estimate. If in 2025 you end up exceeding the write-off ceiling, the difference will be carried over to 2026, and you will eventually benefit from it.
Option 2:
- Your Finance Department has to declare your profits by June 25th.
- Ask them if the sponsorships given in 2023 and/or carried over from before are up to the fiscal sponsorship ceiling or not.
- If they are not, ask them how much more there is to the ceiling, and we will sign a contract for that sum.
- By June 25th, your Finance Department will also submit the D177 form to ANAF (the number of our signed contract must be provided).
- After you pay your 2023 profit tax, the D177 will take effect within 45 days.
- The D177 instructs ANAF to redirect some of your paid tax to us, up to the fiscal sponsorship ceiling.
If you want to support us through both means, we will sign two separate contracts for each sum – the purpose of the contract and nature of the sponsorship are different, so we need two contracts.
Conctat us for more details at: [email protected]
