Further to our previous newsfeeds on this, through an announcement issued on 16 September 2026, the Tax Department notified the further extension of the deadline for submission of the Annual Withholding Tax and Contributions Return (Employer’s Return or Return). The deadline for the submission of the Return as well as the remittance of the relevant income tax and contributions has been further extended from 30 September 2026 to 30 November 2026.
Submission of the Return after the extended deadline will incur penalties, as follows:
For natural persons a penalty of €150.
For legal persons the turnover or gross assets of which exceed the amount of €1,000,000 a penalty of €500.
For all other cases of legal persons a penalty of €250.
