The first working day of October is also the last day for filing income tax returns for taxpayers who have been granted a three-month extension upon request.
Until the end of October, it is possible to apply for registration of a new VAT group or to modify or cancel the existing VAT group registration being effective as of 1 January 2023.
Important dates in October are:
10.10. – Excise duty due date, excluding excise duty on alcohol for August 2022
14.10. – Submission of Intrastat declarations in paper form
18.10. – Submission of Intrastat declarations in electronic form
20.10. – Advance payment due date of the lump-sum personal income tax
20.10. – Due date of withheld advance payment on payroll tax (paid by employers on behalf of employees)
25.10. – Submission and due date of gambling tax return for the 3rd quarter of 2022
25.10. – Excise duty due date on alcohol for August 2022
25.10. – Submission and due date of value-added tax return, control report, and EC Sales List for September and the 3rd quarter of 2022
25.10. – Submission and due date of the gas, solid fuels, and electricity tax for September 2022
25.10. – Submission of the excise duty return on mineral oils, alcohol, beer, tobacco products, wine and intermediate products for September 2022
31.10. – Submission and due date of Import One Stop Shop regime for September 2022
31.10. – Submission and due date of One Stop Shop regime within and outside the EU for the 3rd quarter of 2022
31.10. – Due date of withheld income tax at the special tax rate for September 2022
31.10. – Submission of an application for group registration pursuant to Section 95a of the VAT Act, which wishes to be registered from 1 January of the following year, or an application for cancellation or change of group registration
31.10. – Submission of notification of compliance with the obligation to provide a minimum quantity of biofuels and maturity of the related security
