Income Tax Return of Legal Persons - Entities
A. From this service, you can submit:
- the initial overdue or on-time income tax return of legal persons and legal entities for the tax years 2014 onwards.
- the amending income tax return of legal persons and legal entities for the tax years 2014 onwards.
- the E2 form (detailed statement for real estate leases).
- the E3 form (statement of financial data from business activity).
B. Pre-completion of form E3
From the tax year 2022 onwards, the income and expenditure categories appear pre-completed based on the data that has been transferred and characterized in the digital platform myDATA. The pre-filled amounts may be modified by the taxpayer.
Form N
The income tax return must be submitted by the last working day of the 6th month from the end of the tax year.
Exceptions:
- In case of business cessation, the return must be submitted within one month of the cessation.
- In case of company liquidation:
| a) For the period from the beginning of the tax year to the previous day from the start of the liquidation, the return must be submitted by the end of the 6th month from the start of the liquidation. | |
b) In case of extension of the liquidation beyond a year (beyond 12 months), a provisional return must be submitted for the incomes of each year, within 1 (one) month from its end, subject to the submission of a final return at the same time as the end of the liquidation. |
- The final liquidation statement must be submitted within 1 (one) month from the end of the liquidation.
Form N
You should check the correct transfer of the pre-filled code [090] with the amount of taxes withheld on the return. Also, businesses that have submitted handwritten tax returns should check the correct transfer of the advance tax and the loss of previous years. In the event of a mistake, you should contact the Tax Office in time for the relevant correction.