The General Directorate of Taxes, through its communications with taxpayers in the eFiling account, has informed taxpayers about the change in payroll submission. According to this communication, which you will find in your filing account, beginning with January 2024 and thereafter, taxpayers classified as small businesses under the provisions of the law 8438 date 12/28/1998 (repealed), they will have to submit the payroll each month instead of in three-month periods.
Below you will also find the notice from the General Directorate of Taxes.
Dear Taxpayer,
Through this message, the Tax Administration informs you that under the new law of “Income Tax”, You will have to declare the list of pages every month, not anymore in 3-month periods!
The same deadline, every month, also applies to the payment of Social Security and Health Insurance contributions, as well as to the Tax on Employment Income (TAP).
The deadline for submitting the payroll and making the payment is the 20th of the following month. Your first filing is the January 2024 payroll, with a deadline of February 20, 2024.
Caution!Failure to comply with the new legal deadlines for filing and payment constitutes a tax violation and is subject to an administrative penalty. Thank you.
Source: efilling.tatime.gov
