For most taxpayers, the tax period is the calendar year, and therefore this is the last month for posting all transactions or processing them for carry forward.
Important dates in December are:
11.12. – Excise duty due date, excluding excise duty on alcohol for October 2023
14.12. – Submission of Intrastat declarations for November 2023 in paper form
15.12. – Due date of quarterly or biannual income windfall tax
15.12. – Due date of quarterly or biannual income tax advance
18.12. – Submission of Intrastat declarations for November 2023 in electronic form
20.12. – Advance payment due date of the lump-sum personal income tax
20.12. – Due date of withheld advance payment on personal income tax of dependent activity for November 2023 (paid by employers on behalf of employees)
27.12. – Submission and due date of value-added tax return, control statement, and EC Sales List for November 2023
27.12. – Submission and due date of the gas, solid fuels, and electricity tax for November 2023
27.12. – Excise duty due date on alcohol for October 2023
27.12. – Submission of the excise duty return for November 2023
27.12. – Excise duty return to claim a refund of consumption tax, for example, from heating oil and other (technical) petrol for November 2023
31.12. – Submission and due date of Import One Stop Shop regime for November 2023
Download PDF: TAX CALENDAR FOR DECEMBER
