An amendment to the General Fiscal Code extends the deadline for filing one’s tax return in case the taxpayers file their tax return electronically.
An amendment to the General Fiscal Code has extended the deadline for filing one’s tax return, provided the taxpayers file electronically. Section 136 (2) of the General Fiscal Code newly reads as follows:
(2) The time limit for filing a tax return pursuant to paragraph 1 shall be extended to
(a) 4 months after the end of the assessment period, if the tax return was not filed within 3 months from the end of the assessment period and was then filed electronically, or
(b) 6 months after the end of the assessment period, if 1. the tax entity is under statutory obligation to have its financial statements audited, or 2. the tax return was not filed within 3 months from the end of the assessment period and was subsequently filed by a tax advisor.
It is clear from the above that the standard period for taxpayers (natural or legal person) ends on 1 April 2021, regardless of whether they file their tax return electronically or on paper. However, if they do not file the tax return within this basic period, they gain one additional month on the condition that they will then file their tax return exclusively electronically by 3 May 2021. Persons who have a data box established by law must make all their submissions electronically anyway, so if they do not file their tax return within the standard period, the deadline for them will extend essentially automatically. The deadline is 3 May 2021 this year, given that 1 May 2021 is a Saturday. The first business day after the deadline thus falls on Monday 3 May 2021.
One needs to keep in mind that filing one’s tax return only after the three-month submission period will affect the statutory deadline not only for income tax but also for social security and health insurance, in the case of a self-employed person who is obliged to submit reports and pay insurance. The statutory deadline also affects the possible refund of an income tax overpayment (if any). If an individual uses electronic filing (i.e., if the deadline for filing the return and payment of the tax ends on 1 May 2021 or, more precisely, on 3 May 2021) and requests a refund of the overpayment, the overpayment will be returned by 1 June 2021 (or, rather, 3 June 2021).