Changes to the reporting obligation related to development tax allowance

During the corporate income tax return filing period at the end of May, companies that have carried out investments qualifying for development tax incentives must take note of a significant procedural change. In early May, the National Tax and Customs Administration (NAV) also notified affected taxpayers electronically of the transformation of the reporting regime, which now imposes a broader reporting obligation than before.

Under the amendment, the detailed data disclosure is no longer conditional on the company actually reducing its tax liability for the given tax year through the incentive. The reporting obligation must now be fulfilled in every tax year within the availability period in which the company has had a development tax incentive notification or application submitted and approved since 2010. This means that the annual monitoring data must be reported even if the company does not claim the tax incentive in the period concerned due to lack of taxable base or for other reasons.

The obligation must be met by completing the relevant supplementary sheets of the 2529 corporate income tax return for the 2025 tax year. Given that the statutory deadline for filing the return and paying the tax is 31 May 2026, it is strongly recommended to promptly review official notices received via Cégkapu and the current project register to avoid penalties for non-compliance.

Should you have any questions, please feel free to contact Niveus’s experts.