In this case, the refund period is 45 days from the day following the automatic acceptance date (e.g. if the return is accepted on 30 April, the refund period starts on 1 May).

Yes. If the tax return shows a tax overpayment, the taxpayer can specify a bank account or an account in a cooperative savings and credit union (SKOK) that is not linked to their business activity, provided that they are the owner or co-owner of the account. The account specified in the tax return will update the previously registered account.

No. In an individual tax return, the taxpayer can only provide an account they own or co-own. The spouse’s account can only be used for joint filing.

No. Specifying an account is not mandatory. If you do not specify an account, the refund will be sent to the bank account specified in previous years or by postal transfer.

Yes. For e-PIT returns showing tax due, the Your e-PIT service will display the taxpayer’s micro-account when making an online payment.