The end of April is the official deadline for all individuals who file their personal income tax returns online when their income exceeds 2 million lek (DIVA - Annual Individual Income Declaration). However, due to the situation created by the COVID-19 pandemic, the Ministry of Finance has postponed this deadline for 2019 declarations.
According to the Normative Act For the Income Tax Law, the new deadline, only for 2019 income, is July 31.
“Exceptionally, notwithstanding the provisions of Articles 13 and 13/6 of this law, the filing of the 2019 individual annual income tax return with the tax administration and the payment of any resulting liability shall be completed no later than July 31, 2020.”,
Source: Monitor.
Download the Normative Act: normative-act-2020-04-23-18