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Leaked NRA Data
GAMBLING
Notes & Procedures
Important for gambling operators
27 September 2021
To the attention of gambling operators
27 July 2021
What taxes does NRA administer
Value Added Tax
Personal income tax
Tax on natural persons’ income from employment relations (Labor contract)
Corporate tax on the annual taxable profit
Income tax (for public enterprises)
Withholding taxes
Tax on the activity from ships operation
Types of taxes
What types of contributions does NRA collect
Social insurance contributions for the State Social Insurance (SSI)
Supplementary Compulsory Pension Insurance (SCPI)
Pension Fund for Teachers (PFT)
Health insurance contributions
Contributions to the Guaranteed Receivables of Workers and Employees (GRWE) Fund
Types of contributions
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VAT REFUND
VAT refund from another EU Member State
