January is associated for most companies with the closing of the previous year and the preparation of property tax returns.
Companies have traditionally had to think about the possible preparation of estate tax returns and notices of exempt income flowing abroad.
Important dates in January are:
02.01. – Due date of withheld income tax at the special tax rate for November 2022
09.01. – Excise duty due date, excluding excise duty on alcohol for November 2022
10.01. – Submission of notification on the entry/exit of the lump-sum personal income tax regime
13.01. – Submission of Intrastat declarations in paper form
17.01. – Submission of Intrastat declarations in electronic form
20.01. – Advance payment due date of the lump-sum personal income tax
20.01. – Due date of withheld advance payment on personal income tax of dependent activity (paid by employers on behalf of employees) for December 2022
24.01. – Excise duty due date on alcohol for November 2022
25.01. – Submission and due date of gambling tax return for the 4th quarter of 2022
25.01. – Submission and due date of value-added tax return, control report, and EC Sales List for December 2022 and Q4 of 2022
25.01. – Submission and due date of the gas, solid fuels, and electricity tax for December 2022
25.01. – Submission of the excise duty return on mineral oils, alcohol, beer, tobacco products, wine and intermediate products for December 2022
31.01. – Submission of road tax return for 2022
31.01. – Submission of real estate tax return for 2023
31.01. – Submission and due date of Import One Stop Shop regime for December 2022
31.01. – Submission and due date of One Stop Shop regime for the 4th quarter of 2022
31.01. – Due date of withheld income tax at the special tax rate for December 2022
31.01. – Submission of notifications of exempt income flowing abroad for 2022
