February is one of the routine months when it comes to tax obligations.
It is therefore not necessary to monitor deadlines for the fulfilment of specific tax obligations. Only the first days of the month will be especially important for taxpayers who did not file a proper tax return by the statutory deadline and will use the sanction less period for filing them. An example could be a real estate tax return or a road tax return.
Important dates in February are:
09.02. – Excise duty due date, excluding excise duty on alcohol for December 2021,
14.02. – Submission of Intrastat declarations in paper form
15.02. – Completion of a taxpayer´s declaration for personal income tax from dependent activity for 2022 tax period and submission of an application for an annual settlement of tax advances and tax benefits for 2021 tax period
16.02. – Submission of Intrastat declarations in electronic form
21.02. – Advance payment due date of the lump-sum personal income tax
21.02. – Due date of withheld advance payment on personal income tax of dependent activity (paid by employers on behalf of employees)
24.02. – Excise duty due date on alcohol for December 2021
25.02. – Submission and due date of value-added tax return, control report, and EC Sales List for January 2022
25.02. – Submission and due date of the gas, solid fuels, and electricity tax for January 2022
25.02. – Submission of the excise duty return on mineral oils, alcohol, beer, tobacco products, wine and intermediate products for January 2022
28.02. - Submission and due date of Import One Stop Shop regime for January 2022
28.02. – Due date of withheld income tax at the special tax rate for January 2022
