Overview
- Submissions for the 2026 prefilled 730 are now live on the tax agency portal, with September 30 as the standard deadline.
- People with no active employer or pension payer must select the “730 without substitute” path by ticking the box that says there is no payroll withholder.
- Accepting the prefilled data lowers document checks, while refunds above €4,000 face stricter review that can run until January 30, 2027.
- Filing early shapes payouts for those with an employer, with end‑May submissions often paid in July and later filings slipping to August–September or November–December.
- Key follow‑ups include refunds for “no substitute” filings paid after tax‑office checks from December 2026 into early 2027 and the ability to annul a sent 730 until June 20 or file a favorable integrative by October 25.