The law of 19 December 2023 (on the introduction of a minimum tax for multinational enterprise groups and large-scale domestic groups) imposes the obligation to submit an annual return related to the qualified domestic minimum top-up tax - QDMTT).
The same law sets the deadline for submitting this (these) return(s) as the last day of the 11th month following the end of the tax year (see Article 52). For example, the return related to the domestic top-up tax for a tax year ending on 31 December 2024 should be submitted by 30 November 2025 at the latest.
However, we have decided to grant a postponement. The deadline for submitting returns related to the domestic top-up tax regarding the tax years:
- starting on or after 31 December 2023, and
- ending at the earliest on 1 January 2024 and no later than 30 June 2025,
is extended till 30 June 2026 included.
This means that for all returns related to the domestic top-up tax for which the deadline for submission provided by the law is before 30 June 2026, an extension is granted until 30 June 2026 at the latest.
We will provide you with practical guidelines and technical documentation regarding the submission procedure at a later date.