The last month of the calendar year is carried in a peaceful Christmas atmosphere, but taxpayers are often in a hurry to complete all work in progress before the New Year begins.
Only the Christmas holidays, which extend the deadline for fulfilling obligations such as filing VAT return, from the 25th of the month to the first following working day, which will be Monday, December 27th , will affect tax obligations.
Important dates in December are:
10.12. – Excise duty due date, excluding excise duty on alcohol for October 2021
14.12. – Submission of Intrastat declarations in paper form
15.12. – Due date of the advance payment for road tax for October and November 2021, or an advance payment of at least 70% of the annual tax liability, if the taxpayer is the operator of a vehicle with a reduced tax rate pursuant to Section 6, Paragraph 10 of the Road Tax Act
15.12. – Due date of quarterly or biannual income tax advance
16.12. – Submission of Intrastat declarations 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 (paid by employers on behalf of employees)
27.12. – Excise duty due date on alcohol for October 2021
27.12. – Submission and due date of value-added tax return, control report, and EC Sales List for November 2021
27.12. – Submission and due date of the gas, solid fuels, and electricity tax for November 2021
27.12. – Submission of the excise duty return on mineral oils, alcohol, beer, tobacco products, wine and intermediate products for November 2021
31.12. – Submission and due date of Import One Stop Shop regime for November 2021
31.12. – Due date of withheld income tax at the special tax rate for November 2021
