The dates for the tax authorities (TA) calculate and make the deductions available to the IRS and to the taxpayers to check if everything is properly booked, have undergone changes that are already applicable this year.
In 2019, taxpayers will have to submit their annual IRS statement for the first time three months (not two) between April and June, but this extension of the deadline is not the only change to take into account. There are different dates regarding verification and validation of invoices and deduction of IRS collection deductions, which are also included in the calendar.
In the model that was in force until 2018, the taxpayers had until 15 February to consult the invoices to which they linked their NIF in the previous year in order to register those invoices which had not been properly communicated by the issuer and to those that were issued to validate pending. This year the deadline for this check is 25 February. This routine should also cover the invoices of the family members, because they are all relevant to the determination of deductions that lower the IRS.
Read more: What changes in the delivery of the IRS statement in 2019
Self-employed also have until February 25, if this is the case, their activity, in whole or in part, to influence the value of invoices.
In the case of green receipts, this verification of invoices and their allocation to expenditure of the activity is new in comparison with the regime in force in previous years, resulting from the changes in the simplified scheme, where part of the income from work is not longer as such is automatically regarded as an expense.
All this information will be taken into consideration by AT to determine the value of the deductible items provided by general family expenses, health care, education and training, property, housing and the VAT deduction per invoice requirement.
The result of this calculation is then visible on the personal page of each taxpayer and in 2019 the value of the expenditure that is important for the deductions for the target collection of automatic calculation by the tax authorities is available until 15 March, keep to the deadline which was marked at the end of February.
Read also: The Inspectorate discovered 1,600 forward contracts and irregular green receipts in 2018
From 15 to 31 March, taxpayers can complain about the amounts charged by TA in connection with overheads for households and arising from accounts for restaurants, workshops, beauty salons, transportation and veterinarians. Previously, the deadline for complaints was between 1 March and 15 March.
With regard to expenditure on education, health care, home and nursing, the possibility of complaining is not respected because there is a possibility that taxpayers will indicate them in Table 6C of Annex H – if they have evidence of invoices in their possession indicate a different value of the tax.
Read also: More than 287 thousand green receipts delivered
Unchanged was the deadline for taxpayers to communicate or confirm the composition of the household and other relevant personal elements, such as the tax address – this is, for example, the information used by the schools in the registration processes.
This notice of the composition of the household, according to an official source of the Ministry of Finance, has the date December 31, 2018, if changes had occurred with respect to the previous year.