Ability to correct errors, gaps and omissions in your codes tax return which taxpayers have submitted since yesterday.

Those who proceed to amend their return will not be penalized if it is filed before July 31, 2023, as the extension of the original tax return deadline also applies to change.

Taxpayers may file a corrective tax return by submitting Form E2, if necessary, or Form E3, which accompanies Form E1. As soon as the interested parties decide to submit an amended statement, the data completed in the original statement (in form E1) and in forms (E2 and E3) are automatically transferred to the new filed declaration. Essentially, lenders have to change those items that are wrong.

For example, if he forgot to fill in the codes 049-050 of electronic receipts in the primary declaration, he will be able to fill them in in the declaration of change, thus avoiding the tax surcharge. In the event that he needs to change the information that he has filled in forms E2 or E3, he must first proceed with these changes, and then make corrections to the main declaration form (in E1).

The cleanup performed on the original data will be canceled and a new one will be made.

The resulting new declaration, after adding, deleting or correcting data, will replace the original declaration. The calculation of the tax return made with the original data will be canceled and a new calculation will be made with the new data, and the tax will be determined based on the final income or imputed data.

As stated above, if the change declaration is filed before the deadline for filing tax returns, that is, before July 31, 2023, the taxpayer avoids a fine of 100, 250 or 500 euros. In the event that he submits a tax return late and then submits an amendment, a fine of 100 to 500 euros is imposed.

It is noted that penalties are not imposed in every case of late submission of an amended personal income tax return, from which an additional amount of tax payable in relation to the original declaration is up to 100 euros.

In this case, no penalty is imposed if the submission of an overdue change declaration does not lead to a change in the amount of taxable material, i.e. in the event that the submission of the change declaration corrects an error in the taxpayer’s identity information or information about the taxpayer’s protected family members that does not affect the amount of tax.