Amendments to the Annual Tax Return

• Starting in 2025, individuals will no longer be required to submit an Annual Tax Return for estimated income for the year. Instead, the Annual Tax Return will only need to be submitted for earned income up to 25 May of the year following the year in which the income was obtained.
• Separately, the tax authorities will send taxpayers a pre-completed Annual Tax Return reflecting income earned. The first pre-completed declaration will be issued by the tax authorities in 2026 for income realised in 2025. Further information about the process will be outlined in a procedural document covering the pre-completion of Annual Tax Returns by the tax authorities.

Source: Emergency Ordinance no. 128 amending and supplementing Law no. 227/2015 (the Fiscal Code) and specific measures of digitalisation, as well as amending and supplementing various normative acts, as published on 11 November 2024.