The first tax return on the tax on financial transactions must be submitted by 31 May 2025, however in individual cases the related tax is matured on 31 July 2025.
The Financial Administration has published another interpretation on the unclear wording of the Act on Financial transactions, namely in the case of the transitional provision regulating the deadline for the submission of tax return and tax maturity for the period April-June 2025.
Tax on financial transactions for the first three tax periods is due on 31 July 2025, however the first tax return for April 2025 must be submitted by 31 May 2025 (2 June 2025) and subsequently each month.
This provision does not apply to the cases of recharged costs. In this case, not only the first tax return must be submitted by 31 May 2025 (2 June 2025), but also the tax is matured on this day.
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