The deadline for submitting the PPDG-1S return expires on Tuesday
Print Page09. 04. 2025.
We remind the taxpayers - entrepreneurs, agricultural entrepreneurs and other entrepreneurs who pay self-employment income tax on taxable profit, that the deadline for submitting a tax return on Form PPDG-1S expires on April 15 of the current year.
In accordance with the provisions of the Personal Income Tax Law, an entrepreneur, an agricultural entrepreneur and an entrepreneur another person, who keeps business books in accordance with this law and who pays self-employment income tax on taxable profit, is obliged to submit a tax return and tax balance to the Tax Administration no later than April 15 of the current year following the year for which the tax is determined.
The tax return for determining taxes and contributions for mandatory social insurance through self-taxation on income from self-employment - on Form PPDG-1S, is submitted exclusively in electronic form via the Tax Administration's eTax portal.
Taxpayers can access the eTax portal and sign the PPDG-1S tax return in three ways:
- Using a Qualified Electronic Certificate
- By using an eID account, i.e. the ConsentID mobile application and a certificate in the cloud, if you have an eID user account on the electronic identification portal
- Using a Qualified Electronic Certificate and the SmartBox application
Failure to file and untimely filing of a tax return is subject to misdemeanor liability.