Private individuals may again choose between two options in 2019 when preparing their personal income tax returns:
- checking and changing the draft tax return prepared by the Tax Authority
- Self-assessment tax return (18SZJA return)
Moreover, from 2019 not only private individuals may choose this option, but other taxpayers as well, since in addition to private individuals, the Tax Authority will prepare a draft tax return also for sole proprietorships, similarly to licensed traditional small-scale agricultural producers and private individuals subjected to pay VAT. However, it is important that before filing it, they have to supplement the draft with the income from the given activity and data not included in the Tax Authority’s records.
How to file your PIT return for 2018
- Through the PIT return interface 18SZJA.
- Filling out form 18SZJA in ÁNYK General Form-Filling System (ÁNYK), which may be filed through the Customer Portal or by post, printed and signed.
Filling out a paper-based return. The blank return required for paper-based form and the completion instructions can be printed out from the Tax Authority’s eSZJA website or can be obtained from any customer service office of the Tax Authority. Those who do not need to electronic contact with the Tax Authority will continue to be able to file their returns by post.
Who cannot opt for tax assessment by the Tax Authority, that is, who is required to choose self-assessment?
- who in the tax year concerned, only received income that is to be declared and about which the payer is not obliged to disclose information
- who has not obtained their income from a payer
- taxpayers who does not have a customer portal registration and wish to supplement or modify the draft PIT tax return, but does not request the Tax Authority to send them the draft either by post or in person
From 2017, the filing of the PIT return is the responsibility of the employees, the private individuals, the employer may not prepare the PIT return; the employer is obliged to give a form of the income paid to the employees and the deducted taxes, contributions and healthcare contribution (18M30 and a contribution certificate). Its deadline is 31 January. It’s worth drawing the employees’ attention in time to the fact that either they should prepare their return on their own (self-assessment) or accept and modify the draft return offered by the Tax Authority.
The most important deadlines for filing your PIT return
- Until May 31, 2019 The Payer/Employer provides the employees with 18M30 certificates
- February 15, 2019 The deadline for receipt from Voluntary Funds of certificates providing tax allowances
- Until March 15, 2019 Those with no customer portal registration can request their draft return
- From March 15, 2019 The draft PIT return is available for those registered at the customer portal
- From March 18, 2019 The draft PIT return can be requested by those without a customer portal registration only in person in the customer service offices of the Tax Authority
- May 20, 2019 The deadline for filing the PIT return, approving/modifying the draft return
- May 20, 2019 The deadline for submitting the provision for 1+1% PIT
- Until May 20, 2019 Paying the PIT arrears to the Tax Authority