- In April 2020, the Ministry of Finance extended the DIVA (Individual Annual Income Declaration) deadline to July 31, 2020, solely for 2019 income, as a Covid-19 emergency measure.
- This was a one-time extension, not a new permanent deadline. The regular DIVA deadline remains April 30 of each year for the previous year's income.
- The thresholds and rules for who submits the DIVA have changed since 2020, so for the current year you must consult the updated guide, not the 2020 notice.
In April 2020, due to the situation created by the pandemic, the Ministry of Finance postponed the deadline for submitting the Annual Individual Income Declaration (DIVA) until July 31, but only for 2019 income. The normal deadline, then as it is now, is April 30 of each year.
From our daily work, we see that some clients still remember the 2020 extension and expect a similar one every year, when in fact it was a one-time exception limited to that specific year's filing.
Read also: Annual personal income statement: who files it and by when., Our updated 2026 guide on the obligation, threshold, and current deadlines.
How the 2020 postponement came about
What did the regulatory act provide?
The April 2020 regulatory act temporarily exempted from the deadlines of articles 13 and 13/6 of the then-current income tax law, allowing the filing of DIVA and payment of the obligation for 2019 income until July 31, 2020, instead of April 30.
Why was it a one-time exception?
The extension applied explicitly only to the reporting of 2019 income and did not change the standard deadline for other years. As of 2021 and thereafter, DIVA must again be submitted by the regular deadline, without any emergency extension.
Every time there is a tax or financial change that affects your business, we notify you directly by email with a practical explanation.
Send me free notificationsWhy does it matter today?
The standard deadline remains April 30, not July 31.
Every year, the DIVA is filed by April 30 for the previous year's income. The income threshold that triggers the filing requirement, as well as some accompanying rules, have changed since 2020, so rely on our updated guide for the current year.
How we handle this with our clients
We remind clients of the current DIVA deadline each year, without relying on emergency extensions like the one in 2020, which do not automatically recur.
Frequently asked questions
Does the July 31 deadline still apply?
No, it only applied to the 2019 income tax return. The standard annual deadline is April 30.
Who is turning in the DIVA today?
You can find the current rules and threshold at Our complete guide to the annual statement.
