Public Revenue Office resumes sending tax notices for 2021 foreign income

The Public Revenue Office (PRO) has resumed sending notices demanding payment of tax on income earned abroad for the 2021 tax year.

PRO says notices reflect a legal obligation but taxpayers can submit evidence

In a statement, the PRO explained that the mailings concern tax liabilities for income generated in foreign countries during 2021. The administration emphasized that the procedure follows a statutory obligation, but taxpayers who believe they qualify for exemption may submit appropriate documentation to prove their status.

The PRO added that when issuing the notices it does not hold information about the personal status of the recipients—whether they are students, members of military missions abroad or staff employed by international organisations.

The retroactive taxation process attracted public attention last year, when a large number of students, members of military missions abroad, and employees of international organisations and companies received tax assessments for income earned in 2020. For some of those taxpayers, the assessed liabilities amounted to several thousand euros. The wave of assessments prompted protests in front of the Public Revenue Office.

Taxpayers who receive a notice are advised to gather and submit any documents that demonstrate exemption or foreign taxation to the PRO’s offices or through the procedures the administration provides.

Photo: press material from the event