The Council of Ministers, exercising their powers granted by Article 5(1) of the Assessment and Collection of Taxes Laws from 1978 to 2025, issues the following orders:
- Extension of Deadline for Submission of Tax Return for the Tax Year 2023
The deadline for submitting the tax return for the tax year 2023 is extended to March 31, 2026. This extension applies to both companies and individuals whose turnover exceeds €70,000 and who are required to prepare audited or reviewed financial statements. This applies regardless of whether they are also required to submit a Summary Information Table of Controlled Transactions under the provisions of Article 33(10) of the Income Tax Laws of 2003 (No. 2) of 2025.
- Extension of Deadline for Submission of Tax Return for the Tax Year 2024
The deadline for submitting the tax return for the tax year 2024 is extended to November 30, 2026. This extension applies to both companies and individuals whose turnover exceeds €70,000 and who are required to prepare audited or reviewed financial statements. This applies regardless of whether they are also required to submit a Summary Information Table of Controlled Transactions under the provisions of Article 33(10) of the Income Tax Laws of 2003 (No. 2) of 2025.