From 2027 onwards, all tax forms will be submitted automated without the need for immediate intervention by the taxpayer. The march in this direction has already begun, with pre -filled tax returns for employees and retirees who have no income other than salaries and pensions, but also with the automatic posting of revenue and expenses for businesses and professionals through the Mydata platform.
At the same time, the mandatory payment of rents by the taxpayer through a banking system creates the conditions for the E2 form of real estate and leases. Therefore, by 2027, E1, E2 and E3 forms will be ready for submission, without the need for manual import.
E1 already includes automatic income from salaries, pensions, benefits and interest, based on data stated by employers, insurance funds and banks. This allows about 1.5 million taxpayers to have their declaration ready without additional actions. The same is true of E3 for businesses, which is up to date with digital links via mydata.
2026 will be completed with the E2 form cycle
According to recent legislation in the Customs Code, as of January 1, 2026, it is mandatory to pay all rents, whether it be homes or business real estate, through banks or payment providers.
It is worth noting that cash payment will no longer be taxable and cannot be registered in E2.
Therefore, the tax administration will have full access to bank flows, which will allow it to automatically incorporate the amounts received from E2 rentals, without the possibility of processing it.
By 2027, AADE will be able to prepare and fully submit the tax return on behalf of the citizens. The taxpayer will only be called upon to confirm or correct, if there is a documented reason, the pre -filled statement.
The key component of this new model is to gather all the relevant elements from third sources.
AADE gathers data:
- By employers and funds for wages and pensions
- By mydata and POS for the expenses of freelance professionals
- By banks for interest, dividends and now for rent
- By Airbnb -type platforms for short -term income
E2 has begun the first steps towards full pre -commitment this year, as electronic leases are automatically displayed and the taxpayer only states the amounts received. Since 2026, this action will not be required, since the amounts from bank data will be automatically incorporated without modification.