Possibility to apply change statements for income or retroactively received retirees, employees and freelancers. The online platform has been opened and pensioners can now file corrective returns for the income they received last year that relate to earlier use, while the rest can file corrective returns for the previous tax year. OUR tax arising may be repaid either in a lump sum or in installments. Pensioners can, for example, include backdated amounts in the calculation and even pay the amount due to them in 48 installments.

Debtors must declare the debt without payment by December 31 Greatwhile the tax to be assessed must be paid once before January 31, 2024.

With each application for a change, it is issued automatically new bill with tax amount. In case of late submission of the declaration of change, no penalty will be imposed if the confirmed tax does not exceed 100 euros.

Clarification income tax returns submitted by workers or retirees with backdated refunds of wages or pensions of previous years, backdated refunds of unemployment benefits, remuneration of NHS doctors from NHS hospital day clinics, are accepted without penalties and interest until the end of the tax year in which they were issued, as the case may be, wages or pension certificates. Specific returns are filed using the online filing service through the myAADE digital portal starting in tax year 2015, and for tax year 2014 and earlier, they are filed or sent to DOU in the prescribed ways. In particular, declarations of changes in amounts of agricultural assistance and subsidies collected retroactively after an appeal or judgment and selected for taxation in the year to which they relate are submitted using the online declaration service through the myAADE digital portal from tax year 2018. and further, and for the 2017 tax year and earlier, they are submitted or sent in the established ways to the preschool educational institution.

For taxpayers who have incomplete payroll, pension, benefits, and compensation tax returns, AADE clarifies the situation with a FAQ guide:

Income from previous years will be declared with amendments made to the declaration of the competent DOU in the respective years. Interest will be declared in the year of receipt in the appropriate codes of Table 4D1 of Form E1.

For the income of freelancers and retirees retroactively.

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 “Amend the return” and “Return E1 retrospective”. After the appearance of codes with new amounts, submit the declaration definitively (due until 12/31/2023).

Retrospectives of previous years will be announced with a statement of change to the competent DOU for 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 transferred to the competent DOU.

In the history sheet, the amounts are prefilled with the respective 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 change tax return.