The beginning of April is one of the most important dates of the whole year. The standard deadlines for filing income tax returns and paying tax for the previous calendar year.
If the tax return is not filed electronically, it is not filed with the help of a tax advisor and legal entities are not required to have their financial statements audited.
Important dates in April are:
03.04. – Submission of statement of tax collected by deduction according to the special tax rate for the tax period 2021
03.04. – Submission of income tax return and payment of tax 2022 – basic term
11.04. – Excise duty due date, excluding excise duty on alcohol for Fabruary 2023
18.04. – Submission of Intrastat declarations for March 2023 in paper form
20.04. – Submission of Intrastat declarations for March 2023 in electronic form
20.04. – Due date of withheld advance payment on personal income tax of dependent activity (paid by employers on behalf of employees)
20.04. – Advance payment due date of the lump-sum personal income tax
25.04. – Submission and due date of gambling tax return for the 1st quarter of 2023
25.04. – Submission and due date of value-added tax return, control report, and EC Sales List for March 2023
25.04. – Submission and due date of the gas, solid fuels, and electricity tax for March 2023
25.04. – Submission of the excise duty return on mineral oils, alcohol, beer, tobacco products, wine and intermediate products for March 2023
25.04. – Excise duty due date on alcohol for Fabruary 2023
30.04. – Submission and due date of Import One Stop Shop regime for March 2023
Download PDF: TAX CALENDAR FOR APRIL