The AADE is in the final stretch for the launch of new tax returns as the decision containing clarifications and instructions for completing E1 and E2 forms is expected to be published in the Official Government Gazette in the coming days. The electronic portal will open on March 16 and remain available until July 15, 2026.
Read: Pre-filled tax returns: These are the four fields that must be checked before submission
Which taxpayers will have pre-filled and pre-calculated tax returns
More than 1.5 million taxpayers, mainly employees and pensioners, will see this year that their return will be not only pre-filled but also pre-calculated, ready for submission. However, to avoid any additional charges, they must carefully check the pre-filled data and correct possible errors, gaps, or omissions by submitting the return themselves before automatic submission is activated by the AADE.
What employees and pensioners must check before submission
The “SOS” points that must be checked in tax returns are:
- Income amount: Taxpayers can get a complete picture of amounts and withheld tax by selecting “Income-Expenses-Tax Pre-calculation Notification for Taxpayer” or “Income-Expenses-Tax Pre-calculation Notification for Spouse/Civil Partner” as appropriate. However, these specific codes are locked, and if taxpayers identify errors or omissions, they must contact the issuing authority and request income reassessment and submission of a new file to the AADE, based on which the pre-filled amounts will change.
- Electronic payment expenses: Electronic expenses for goods purchases and service provision. If they don’t cover 30% of taxable income on the difference, a 22% tax rate is imposed.
- Presumptions: Living presumptions for residence, cars, and other assets. If their sum exceeds declared income, the tax office will calculate tax based on presumed income. They can cover the difference between presumed and declared income by invoking savings from previous years’ income, monetary amounts from asset sales (real estate, cars), lump-sum compensations, loans, parental provisions, gifts, inheritances.
- Protected children: Data for protected children. They reduce the final tax amount from 900 to over 1,800 euros.
What taxpayers with automatic returns need to know
Taxpayers with automatic returns should know the following:
1. They can submit their own pre-filled and pre-calculated income tax return even if they don’t disagree with its content. If they don’t submit a return, the Tax Administration finalizes the pre-filled return with the data at its disposal.
2. If data changes, they will be notified to revisit the application, see the new data, and depending on when the change occurred, take necessary actions.
3. Income tax and luxury living tax are calculated based on the finalized pre-filled return, and an administrative tax determination act is issued and communicated to the taxpayer to determine tax liability. After the clearance is issued, corrections are possible by submitting an amended return until July 15, 2026.
4. The debt is paid in 8 monthly installments with the first due by the end of July. For lump-sum payment, the discount rate is 4% if the tax return is submitted by April 30, 3% if submitted by June 15, and 2% if submitted by July 15, 2026.
