Amendment of a tax return without fines or surcharges

June 7, 2019

On the basis of an announcement by the Independent Public Revenue Authority, the web application of the tax return for individuals for tax year 2018 has added a field for submission of an amendment statement.

Therefore, if the taxpayer discovers that the tax return submitted by him / her contains errors, he / she is required to submit an amended tax return.

If the Amending Statement is submitted within the deadline for submitting the original tax return, then the Amending Tax Declaration is the original statement and the taxpayer avoids fines ranging from 100 to up to 500 Euros.

However, there are cases where, even if the deadline for submitting a tax return has passed, no fines or surcharges are imposed. Some of these cases are:

  • If the employer issues the salary certificate late and the employee submits an amending statement within the year of the certificate
  • If it concerns correction of family member data
  • If it concerns a correction of wrong AMKA, (social security number)
  • If it concerns deletion of a spouse after divorce
  • If it concerns changing or completing an IBAN account