Launch of the “Reportable Tax Returns” functionality

To implement Article 115 paragraph 2 of the Tax Code, a new functionality has been launched in the Taxpayer’s Account of the Tax Administration Information System, allowing taxpayers to specify the tax returns that must be filed.

Taxpayers (except individuals) are required to indicate the tax reporting forms they will submit using the “Reportable Tax Returns” service. If a taxpayer fails to submit a scheduled or initial tax return within the statutory deadlines, the tax authority system will automatically generate a tax return with zero figures.

If the taxpayer has taxable objects or objects related to taxation, they must submit an additional tax return to supplement the automatically generated return for the relevant tax period. Automatic tax reporting will start from the first tax period of 2026. ¹