The deadline for submitting the PPDG-1S application for 2025 expires on April 15th

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09. 04. 2026.

We remind taxpayers - entrepreneurs, agricultural entrepreneurs and other entrepreneurs who pay self-employment income tax on taxable profit, that the deadline for submitting a tax return for determining taxes and contributions for mandatory social insurance through self-taxation on self-employment income, on Form PPDG-1S for 2025, as well as for paying the tax difference determined upon the final calculation for 2025 upon the submitted return, expires on April 15 of the current year.

In accordance with the provisions of the Personal Income Tax Law, the abovementioned taxpayers are obligated to submit a tax return on Form PPDG-1S and a tax balance sheet on Form PB 2 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 is submitted exclusively in electronic form via the Tax Administration's eTax portal.

Failure to act within the prescribed time limit entails misdemeanor liability in accordance with the provisions of the Law on Tax Procedure and Tax Administration.