The change is applied as of January 1 of this year. Consequently, if the taxable person has already made the first advance payment of the personal income tax for 2023, which is due on March 23, it will appear in the single tax account as a tax overcharge unless it is directed to cover other tax payments.
The taxpayer will also be able to choose to make advance payments of the tax, as has been the case until now, during the tax year. When submitting the annual income statement, the tax contributions previously made will be extended to cover the calculated tax and the person will have to pay a lower contribution than calculated in the declaration. If the contribution made during the tax year is higher than the calculated amount to be paid, no additional payment will be required.
Until now, the law provided that economic operators are to calculate once a year what they are required to pay in income tax advance four times a year. The requirement to pay in advance had been suspended during Covid.