September 30 is the deadline for submitting corrective declarations by individuals and legal entities. Individuals and companies have an opportunity to correct one-time the annual income tax return.
The correction could be done by submitting a one-time corrective declaration, after June 30, but before September 30 of the current year for changes related to the declared taxes from the previous year. Individuals can make adjustments after April 30 until September 30. For legal entities, sole traders, farmers who have chosen to be taxed as sole traders and individuals operating as traders, this period starts after June 30 and lasts until the end of September. They submit their corrective return online, through the electronic services of NRA, accessible with a personal identification code (PIK) of the NRA or with an electronic signature.
