The Tax Department informs that, following Circular 2/2025, dated March 24, 2025, which refers to lease agreements, which were made from 13.11.2017, the date of submission of Form T.F.1220 is extended from 31.12.2025 until 31.3.2026, subject to the conditions set out in the said circular.
Circular 2/2025 remains in force until 31.3.2026.
As of 1.4.2026, for the lease of real estate to a taxable person for the purpose of exercising taxable business activity, the lessor may choose to inform the Tax Commissioner of the non-taxation of the lease and/or rental of immovable property within 30 days from the date of signing the lease by submitting Form T.F.1220.
