Step-by-step guide

The annual tax return: who files it and what to check

The revenue agency's portal already knows a lot of your income and pre-fills the return. The problem is what it does not know — and that part stays your responsibility. Here is what fills itself in, what does not, and by when.

Who needs this

Self-insured people, freelancers, landlords, anyone who sold property or financial assets, and anyone with income from abroad. If you only had an employment contract and your employer withheld the tax, you usually do not file.

How long it takes

Due by 30 April of the following year for individuals

What it costs

Filing is free. Any tax due is paid separately, into the revenue agency's account.

Agency

НАП

What you need to do

1. 1

   Check whether you have to file at all

   Note

   Not everyone files. If your only income for the year came from an employment contract and your employer withheld and paid the tax, there is usually nothing to declare. The obligation arises with income outside employment — rent, freelance work, sale of property or securities, income from abroad.

2. 2

   Gather your income documents

   Action

   Employer certificates, rental agreements, sale documents, statements from foreign platforms. Collect them before you open the portal — the pre-filled return gets checked against them, not the other way round.

3. 3

   Open the pre-filled return

   On the agency site

   In the revenue agency's e-services portal the return opens already populated with what the administration holds: employment income, social contributions, and some payments reported by whoever paid them.

   This step needs a qualified electronic signature

   The submission has to be signed electronically, so it cannot be completed with a downloaded PDF. Follow the instructions above using your QES provider.

4. 4

   Check what the portal does not know

   Action

   Pre-filling is not verification. The agency does not know about income nobody reported to it — rent paid in cash, earnings from foreign platforms, sales between private individuals. Their absence from the return does not mean they are not owed.

5. 5

   Pay what is due

   Payment

   The tax is paid into the revenue agency's account within the filing deadline. Filing and paying are two separate acts — a filed but unpaid return keeps accruing interest.

6. 6

   Deadlines and discounts

   Note

   For individuals the deadline is 30 April of the following year. For people trading as a sole trader the deadline differs. Discounts for early electronic filing are introduced from time to time and their conditions change, so check what applies for the year you are filing.

   Both the sole-trader deadline and the discount conditions have changed before. Check them for the year you are filing.

Common questions

I only have an employment contract. Do I need to file?

Usually not, if your employer withheld and paid the tax and you had no other income. If you changed jobs during the year or had additional income, check.

I rent out a flat. How is that declared?

Rental income is declared even when it was received in cash. If your tenant is a company it has probably already reported it; if the tenant is a private individual, it has not.

I sold an apartment. Do I owe tax?

It depends how long you owned it and whether it was your only home. Exemptions exist but they are not automatic, and the sale may still need declaring.

Do I need an electronic signature?

To file electronically you need a qualified electronic signature or a personal identification code from the revenue agency. The code lets you into the portal without a signature.

What if I file late?

Interest accrues on unpaid tax and a fine applies for late filing. The late return still has to be filed.

Agencies change forms and fees without notice. If something here no longer matches, tell us.