The Tax Department has announced via two separate announcements on 12th February and 13th February 2025, that the following tax forms for the year 2022 can be submitted by 31st May 2025 without penalty:
- Income Tax Return for Companies (T.D.4)
- Income Tax Return for Self-Employed Individuals with the obligation to prepare financial statements (T.D.1 with accounts)
-
Summary Information Table for 2022 (where applicable)
Penalty Implications
- Summary Information Table: If not submitted by 31st May 2025, a penalty of €500 will apply. (Announced on 12th February 2025)
- Income Tax Returns (T.D.4 and T.D.1 with accounts): If not submitted by 31st May 2025, a penalty of €100 will apply. (Announced on 13th February 2025)
