1. Draft tax return (Pre-filled tax return)

For whom does the National Tax and Customs Administration (NTCA) automatically prepare a draft tax return?

NTCA prefills and makes the draft personal income tax return available to

  • individuals,
  • smallholder farmers,
  • individuals liable to pay VAT, and
  • sole proprietors

on the electronic interface (WebNYK) from 15 March of the following tax year accessible with KAÜ identification, i.e. Central Identification Agent (client gateway, eID card, telephone ID).

Who can request the draft tax return to be posted?

Until 15 March of the year following the tax year, those who do not have a KAÜ identification and have not filed their personal income tax return for the tax year may request by SMS, letter, telephone, in person or electronically the draft tax return to be sent.

What information is included in the draft tax return?

NTCA prepares the draft tax return based on the data provided by the individual's employer or payer. The draft includes

  • the taxable income earned during the tax year and the tax due on it,
  • income earned during the tax year taxable under the EKHO (i.e. simplified contribution to public expenditures) and its tax,
  • the taxable part of income earned during the tax year from simplified employment, and
  • the income earned during the tax year on which the social contribution tax is based and the social contribution tax payable.

When should the draft tax return be amended or supplemented?

If the taxpayer

  • is a smallholder farmer and has received taxable income from this activity (a tax return below the exemption threshold does not need to be filed);
  • is an individual liable to pay VAT;
  • is a sole proprietor;
  • has opted for flat-rate taxation for his/her private lodging activities;
  • has claimed an expense deduction in his/her declaration for tax advance made to the payer (employer);
  • has earned income from swap transaction;
  • has to pay a deficiency penalty under the rules on the payment of tax advances;
  • has received income from an entity other than a payer or any income on which the tax or advance tax shall be assessed by himself/herself;
  • is eligible to amend the tax assessed by the payer in his/her tax return;
  • earned income that is derived from abroad or is (also) taxable abroad;
  • is a non-resident individual and has not made a declaration of exemption;
  • has earned income from a controlled capital market transaction, if the income is assessed on the basis of a certificate from an investment service provider that does not qualify or not exclusively qualifies a payer;
  • offsets tax deducted from dividend advances received in previous tax years against its approved dividend tax;
  • has opted to be taxed under the EKHO regime on any of his/her income and has taken over the assessment, declaration and payment of the EKHO from the payer;
  • has to pay an advance on the social contribution tax on any of his/her income;
  • his/her tax shall (may) be assessed in a tax return according to a specific provision of the law.
  1. Tax return prepared by a private individual

When should you prepare and submit a draft tax return independently?

The taxpayer prepares his/her own PIT return if, in the tax year

  • he/she has only received taxable income of which the payer does not send data to NTCA during the year,
  • his/her income has not been obtained from a payer,
  • he/she wishes to complete or amend his/her draft tax return, but does not have a “client gate”.

Legal basis for the information:

  • Section 11-13 of Act CXVII of 1995 on Personal Income Tax,
  • Annex 2 of Act CL of 2017 on the Rules of Taxation.