Automatic extension of the income tax return deadline for electronic submissions

Changes to the Tax Code mean also changes to deadlines for the submission of income tax returns (tax periods of at least twelve months). From 1 January 2021, the Tax Code allows the automatic extension of the basic income tax return deadline from three months after the end of the tax period to four months if the return is submitted in electronic form.

If the tax payer is subject to an audit, the deadline does not change. The deadline remains six months after the end of the tax period and there is no possibility to reduce it to three months.

If the deadline is extended to six months because the tax payer is represented by a tax advisor, there is still an option to submit the tax return within three months of the end of the tax period. If the authorised tax advisor submits the tax return within three months of the end of the tax period, then the deadline is not extended to six months. If the authorised tax advisor submits the tax return after the deadline, then the deadline for submitting the tax returns is automatically extended to six months. There is no obligation to deliver the power of attorney, which authorises the tax advisor to submit the tax return, to the tax administrator before 1 April. The power of attorney can be sent together with the tax return.