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 2022
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 2023 tax period and submission of an application for an annual settlement of tax advances and tax benefits for 2022
16.02. – Submission of Intrastat declarations 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 (paid by employers on behalf of employees) for January 2023
24.02. – Excise duty due date on alcohol for December 2022
27.02. – Submission and due date of value-added tax return, control report, and EC Sales List for January 2023
27.02. – Submission and due date of the gas, solid fuels, and electricity tax for January 2023
27.02. – Submission of the excise duty return on mineral oils, alcohol, beer, tobacco products, wine and intermediate products for January 2023
28.02. – Submission and due date of Import One Stop Shop regime for January 2023
28.02. – Due date of withheld income tax at the special tax rate for January 2023
