On the 9th July 2021, the Council of Ministers issued a Decree exempting physical persons with annual gross income less than €19,500 from the obligation to submit a Personal Income Tax Return for tax year 2020.
Deadline for submission
As a reminder the Personal Income Tax Return, which is usually due by 31 July following the year of assessment, has been extended to 30 September 2021 for tax year 2020 (See article on extension)
Electronic Submission
From tax year 2020 the Personal Income Tax Returns can only be submitted electronically through the taxisnet online platform. Physical persons with an obligation to submit electronic tax returns will have to create an account on the taxisnet platform to be able to fill in and submit the online tax return (Refer to Taxisnet Registration Guide)