In 2017 the IRS (Personal Income Tax ) rules will be different:
Validation of invoices – The invoices that each taxpayer has on their eInvoice page must be validated by 15 February in order to be entitled to deductions on the IRS 2016.
Invoice Claim – Between 1 and 15 March, the taxpayer must check possible errors in the registration of expenses and, if they disagree, they may submit a claim.
IRS Delivery- The IRS declaration must be delivered by all taxpayers between April 1st and May 31st, this deadline being valid for both paper and electronic deliveries.
IRS refund – The moment of return has not changed, it will continue to be made until July 31, and the sooner the declaration is sent, the sooner its refund will be made.
IRS payment – Payment must be made, without exception, until 31 August.
Important: The omission or inaccuracy of the tax situation, even if it does not constitute tax fraud or misdemeanour, is subject to a penalty of up to EUR 22,500.