The month of February can be classified as one of the months when standard tax returns and reports are filed and regular payments are made like any other month.
The only exception for employees and payroll accountants is the deadline for applying for the annual tax settlement.
Important dates in February are:
09.02. – Excise duty due date, excluding excise duty on alcohol for December 2023
14.02. – Submission of Intrastat declarations for January 2024 in paper form
15.02. – Completion of a taxpayer´s declaration for personal income tax from dependent activity for 2024 tax period and submission of an application for an annual settlement of tax advances and tax benefits for 2023
16.02. – Submission of Intrastat declarations for January 2024 in electronic form
20.02. – Advance payment due date of the lump-sum personal income tax
20.02. – Due date of withheld advance payment on personal income tax of dependent activity for January 2024 (paid by employers on behalf of employees)
26.02. – Submission and due date of value-added tax return, control statement, and EC Sales List for January 2024
26.02. – Submission and due date of the gas, solid fuels, and electricity tax for January 2024
26.02. – Excise duty due date on alcohol for December 2023
26.02. – Excise duty return to claim a refund of consumption tax, for example, from heating oil and other (technical) petrol for January 2024
26.02. – Submission of the excise duty return for January 2024
29.02. – Submission and due date of OSS – import regime for January 2024
29.02. – Due date of withheld income tax at the special tax rate for January 2024
Download PDF: TAX CALENDAR FOR FEBRUARY 2024
