Possibility to apply change statements on income or retroactive income, they have pensioners, employees and the self-employed.

An online platform for amending returns has been opened, and retirees can now file amended returns for income they received last year that relate to prior uses, while others can file amendments for the previous tax year.

Income from prior years will be declared as amended to the competent DOY in the relevant years. Interest will be declared in the year of receipt in the appropriate codes of Table 4D1 of Form E1.

Starting with the tax year 2015, retrospective returns are filed electronically by selecting the appropriate filing year, for example. for the tax year 2017, you select the year 2018 as the filing year. Then you select the amended return and the E1 retrospective report. After the appearance of the codes filled in with new amounts, submit the declaration definitively (due until 12/31/2023).

Retrospectives of previous years will be announced with a statement of the change to the competent DOY in the respective years.

The option is active for those taxpayers who have electronic information on retroactive income starting from the 2015 tax year. Otherwise, it is submitted to the competent DOY

In the retrospective declaration, the amounts are prefilled with the corresponding codes and it is not possible to fill in or change another code. If you want to change other elements of your return, you must file a separate tax return for the change.