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Determining the mechanism of application of the provisions of paragraph 5 of the article 16 of Law No. 379 dated 14/12/2001 (Value added tax Law) regarding the VAT exemptions.
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Extension of the tax penalties reduction deadline set in the MoF decision #872/1 dated 23 October 2025 covering tax infringements starting from 16/11/2022 till the 15th February 2026.
These MoF decisions will also automatically extend the deadlines for submitting the Fixed Assets and Inventory Revaluation reports according to the Law #330 as follows:
– Revaluation reports of the years 2022, 2023 and 2024 for corporations (SAL and SARL) till the 15th January 2026.
– Revaluation reports of the year 2024 for individual taxpayers subject to real profit and partnerships till the 15th January 2026.
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Extension of the deadline for the filling of the annual declaration forms (including the UBO M18 form) for the fiscal year 2024 for partnerships, sole proprietorships, individual taxpayers subject to income tax based on the real profit and institutions which are exempt from income tax (including associations and NGOs) and adopting the accrual basis of accounting and the payment of the related tax as well as for submitting the annual non-resident tax (G5 form) due as per article 41 and 42 of the income tax law till the 15th January 2026.
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Extension of the deadline for the filing and the payment of the Corporate Income Tax, the related Ultimate Beneficiary Owner (UBO) and the yearly non-resident tax (Form G5) declarations of the fiscal years 2023 and 2024 for Corporations (SAL and SARL) till the 15th January 2026.
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The Ministry of Finance (MoF) has issued on the 29th October 2025 the following decisions (attached scanned copie) extending the Corporate Income Tax (CIT) filing deadlines as follows:
1) MoF decision #897/1: Extension of the deadline for the filling of the annual declaration forms (including the UBO M18 form) for the fiscal year 2023 for partnerships, sole proprietorships, individual taxpayers subject to income tax based on the real profit and institutions who are exempt from income tax (including associations and NGOs) and adopting the accrual basis of accounting and the payment of the related tax as well as for submitting the annual non-resident tax (G5 form) due as per article 41 and 42 of the income tax law till the 28th November 2025.
2) MoF decision #898/1: Extension of the deadline for the filing and the payment of the Corporate Income Tax, the related Ultimate Beneficiary Owner (UBO) and the yearly non-resident tax (Form G5) declarations of the fiscal years 2023 and 2024 for Corporations (SAL and SARL) till the 30th December 2025.
3) MoF decision #899/1: Extension of the deadline for the filling of the annual declaration forms (including the UBO M18 form) for the fiscal year 2024 for partnerships, sole proprietorships, individual taxpayers subject to income tax based on the real profit and institutions who are exempt from income tax (including associations and NGOs) and adopting the accrual basis of accounting and the payment of the related tax as well as for submitting the annual non-resident tax (G5 form) due as per article 41 and 42 of the income tax law till the 30th December 2025.
These MoF decisions will also automatically extend the deadlines for submitting the Fixed Assets and Inventory Revaluation reports according to the Law #330 as follows:
– Revaluation reports of the years 2022 and 2023 for individual taxpayers subject to real profit and partnerships till the 28th November 2025
– Revaluation reports of the year 2024 for individual taxpayers subject to real profit and partnerships till the 30th December 2025
– Revaluation reports of the years of the years 2022, 2023 and 2024 for corporations till the 30th December 2025.
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The Ministry of Finance (MoF) issued on the 1st October 2025 the following decisions establishi
– MoF decision # 843/1 for all general formalities, income tax, tax on salaries, inheritance tax, etc…
– MoF decision # 844/1 for formalities related to Value Added Tax
– MoF decision # 845/1 for formalities related to Built Property Tax and real estate related matters.
In the MoF notification # 3694 dated 3rd October 2025, the Minister of Finance requests from the heads of the MoF departments to provide him with a follow-up list of the pending real estate formalities every 15 days, especially regarding the rent value, to make sure that these formalities are executed in due time.
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The Ministry of Finance (MoF) decision # 768/1 dated 3rd September 2025 (attached a scanned copy) has granted rebates on tax penalties on tax adjustments (whether issued and notified by the MoF or not yet issued) related to the 2nd quarter of the year 2025 till the 30th September 2025.