The first day of April is one of the most important dates. On this day is the last chance of the filing of income tax returns and tax payments for the previous calendar year.
If the tax return is not submitted electronically, or by the tax advisor and, in addition, legal entities have no obligation to audit their financial statements.
Important dates in April are:
01.04. – Submission of statement of tax collected by deduction according to the special tax rate for the tax period 2021
01.04. – Submission of income tax return and payment of tax 2021 – basic term
11.04. – Excise duty due date, excluding excise duty on alcohol for February 2022
14.04. – Submission of Intrastat declarations in paper form
20.04. – Submission of Intrastat declarations in electronic form
20.04. – Advance payment due date of the lump-sum personal income tax
20.04. – Due date of withheld advance payment on personal income tax of dependent activity (paid by employers on behalf of employees)
25.04. – Submission and due date of value-added tax return, control report, and EC Sales List for 1st quarter and March 2022
25.04. – Submission and due date of gambling tax return for the 1st quarter of 2022
25.04. – Submission and due date of the gas, solid fuels, and electricity tax for March 2022
25.04. – Submission of the excise duty return on mineral oils, alcohol, beer, tobacco products, wine and intermediate products for March 2022
25.04. – Excise duty due date on alcohol for February 2022
30.04. – Submission and due date of Import One Stop Shop regime for March 2022
30.04. – Due date of withheld income tax at the special tax rate for March 2022
