The Tax Department announced on 20th March 2025, that it has decided to provide an extension to the deadline of submission of the Company Income Tax Return and Income Tax Return for Self-Employed Individuals with Accounts (TD4) for the year 2023 up to 30th June 2025.
Failure to submit these Tax Returns by 30th June 2025 will result in the imposition of a penalty of €100.
It is also noted that, in accordance with Regulatory Administrative Act 383/2024, the deadline for submitting the Income Tax Return for the tax year 2023 by a person who, based on the provisions of Article 33(10) of the Income Tax Law, is required to submit a Summary Table of Controlled Transactions Information, is November 30, 2025.
