The deadline for filing returns with a tax advisor is approaching. Do you know how to proceed?

For taxpayers who have chosen to use a tax adviser, the final statutory deadline for filing their 2024 return has been pushed back to Monday 1 July 2025. This exception to the standard deadlines (April 1 for paper and May 2 for electronic filing) allows more time to ensure the accuracy of the return.

In order for a taxpayer to actually take advantage of this extended deadline, a key condition must be met: the return must be filed exclusively electronically and must be filed by a tax adviser (or similarly qualified person). The taxpayer is not obliged to notify the tax authority in advance that he or she will be represented - the extension of the deadline is automatic by law, pursuant to Section 136(2) of Act No. 280/2009 Coll. of the Tax Code (hereinafter referred to as the “TC”). At the same time, any tax liability must be paid by the same date (1 July).

In cases where there is a risk that even this extended statutory deadline will not be sufficient - for example, due to a serious illness, natural event or other objective circumstances - it is possible to request the tax administrator to extend the deadline by up to 3 months. This possibility is provided for in Section 36 of the IRC. However, the request must be made before the expiry of the statutory deadline, i.e. by 1 July 2025 at the latest. The request must state the specific reason and be supported by evidence (e.g. a medical certificate).

The tax administrator will assess the application individually and make a decision within 30 days. If the request is accepted, the deadline for filing the return and paying the tax will be postponed until 1 October 2025 at the latest.

So if you are using a tax advisor, remember that despite the extended deadline, you need to have everything ready in time. If unexpected complications arise, you have the option to request a further postponement, but the key is to respond on time and document the reason.

Don't hesitate to contact the PKF APOGEO Tax team if you need help meeting your tax obligations.