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.
In particular, the Christmas holidays have a specific impact on tax obligations, extending, for example, the deadline for filing and paying VAT to Tuesday 27 December 2022.
Important dates in December are:
12.12. – Excise duty due date, excluding excise duty on alcohol for October 2022
14.12. – Submission of Intrastat declarations in paper form
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 2022
27.12. – Submission and due date of Value-added Tax Return, Control Statement, and EC Sales List for November 2022
27.12. – Submission and due date of the gas, solid fuels, and electricity tax for November 2022
27.12. – Submission of the excise duty return on mineral oils, alcohol, beer, tobacco products, wine and intermediate products for November 2022
31.12. – Submission and due date of Import One Stop Shop regime for November 2022
