The countdown has begun for employers, insurance funds and other obligated entities to submit income certificates to the Independent Authority for Public Revenue (AADE). The relevant deadline expires at the end of February so that the pre-filling of tax returns can begin ahead of the official submission period.
On March 16, the electronic platform for filing 2025 income tax returns is expected to open. According to estimates, this year the number of pre-filled returns submitted by employees and pensioners is expected to increase again, exceeding 1.5 million.
The pre-filled return process significantly facilitates taxpayers. However, it requires careful review of the data to avoid costly mistakes. If errors or omissions are identified, taxpayers must either contact the relevant institution to make corrections or submit an amended return. If no inaccuracies are found, they can proceed directly with submission. It is noted that if a taxpayer does not submit the pre-filled return, the AADE will do so automatically after Easter.
What taxpayers should check
Taxpayers should carefully review the following information in their pre-filled returns:
- Income and tax withholdings: These fields are “locked.” If errors are detected, the taxpayer must contact the entity that issued the certificate so that a corrected file can be sent to the AADE.
- Electronic expenses: It must be confirmed that electronic payments cover the required 30% of taxable income. If electronic expenses fall below this threshold, an additional 22% tax is imposed on the difference. This field is open and can be amended, provided there is supporting documentation such as POS transactions, e-banking transfers or card payments.
- Presumptive living expenses (imputed income): Homes, cars and other assets may raise imputed income above the declared income. The difference can be covered by income from previous years, proceeds from asset sales, loans, donations, parental gifts, inheritances or gambling winnings.
- Dependent children: Proper declaration can reduce the final tax bill by more than €1,800, depending on the number of children.
In all cases, taxpayers may submit an amended return to correct errors until July 15, 2026.
Payment of tax
Tax can be paid in eight monthly installments, with the first due at the end of July. Taxpayers who opt for full lump-sum payment are entitled to a discount:
- 4% for returns submitted by April 30
- 3% by June 15
- 2% by July 15, 2026
Last year, more than 1.4 million taxpayers paid their tax in full, with the total amount reaching €2.17 billion, out of approximately €5 billion in total assessed tax liabilities.
According to AADE data, of the 1.4 million citizens who settled their obligations in a single installment:
- More than half — about 750,000 — submitted their returns early and secured a 4% discount on taxes totaling €1.3 billion.
- 410,000 taxpayers benefited from a 3% discount on €480 million in taxes.
- 260,000 taxpayers obtained a 2% discount on €390 million in taxes.
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