Filenews 21 March 2025
March 31, 2025 is the deadline for the submission of the Income Tax Return for Companies (T.F.4) and Self-Employed Persons with the obligation to prepare accounts (T.F.1 Account) for the tax year 2023, according to the Tax Department.
This deadline applies to persons who are not obliged to submit a Summary Table of Information on Controlled Transactions.
Extension until June 30 without penalty
The Tax Department announced that, based on a decision of the Commissioner of Taxation, no fine will be imposed on those who submit their return by June 30, 2025.
However, for submissions after 30 June 2025, a financial charge of €100 will be imposed due to delay.
Deadline for those who have an obligation to Summary Table
For companies that are obliged to submit a Summary Table of Information on Controlled Transactions, in accordance with the Code of Administrative Procedure 383/2024 and article 33(10) of the Income Tax Laws, the deadline for submitting the Income Tax Return for 2023 is 30 November 2025.
