The era of manual tax return submissions is coming to an end. Starting in 2027, the tax authority will automatically complete and calculate taxes based on data collected from employers, banks, electronic records, and rental declarations.
Tax forms E1, E2, and E3 will arrive fully pre-filled, allowing taxpayers to simply accept them with one click. Changes will only be possible through documented corrections, promoting transparency.
Tax authority: Mandatory rent payments through banks from 1/1/2026
A crucial step toward digital taxation is the new regulation requiring mandatory rent payments through bank transfers or certified payment providers starting January 1, 2026. Cash payments will no longer be recognized for tax purposes and will not appear on form E2.
Rental data — amounts, tenants, duration, and properties — will be sourced directly from banks, with no possibility of modification by the property owner. This significantly limits tax evasion from undeclared rent income.
Automatic completion and submission of tax returns
Form E1 is already pre-filled with information on salaries, pensions, and benefits sent by employers and insurance funds. Form E3, for freelancers, is updated through the myDATA system and POS transactions.
With the integration of bank rental data into E2, the complete digitization of tax data is achieved. Taxpayers will receive a comprehensive return they can easily accept, reducing errors and delays.
Penalties for violators and renters
The Ministry of Finance warns that those avoiding the new system by making rent payments outside the banking network will face strict penalties. Additionally, imposing sanctions on tenants who agree to such practices is being considered to ensure full compliance.
Complete transparency and tax evasion reduction
Automatic tax return submission is based on preventive transparency: the more data the tax authority has in advance, the less subsequent auditing is required.
The digitization of tax data, especially in the real estate sector, is expected to drastically reduce tax evasion, while the process for taxpayers will be completed within seconds.
