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 2023
09.01. – Excise duty due date, excluding excise duty on alcohol for November 2023
10.01. – Submission of notification on the entry/exit of the lump-sum personal income tax regime or change of lump-sum regime
15.01. – Submission of Intrastat declarations for December 2023 in paper form
17.01. – Submission of Intrastat declarations for December 2023 in electronic form
22.01. – Advance payment due date of the lump-sum personal income tax
22.01. – Due date of withheld advance payment on personal income tax of dependent activity for December 2023 (paid by employers on behalf of employees)
24.01. – Excise duty due date on alcohol for November 2023
25.01. – Submission and due date of gambling tax return for the Q4 of 2023
25.01. – Submission and due date of value-added tax return, control report, and EC Sales List for December 2023 and Q4 of 2023
25.01. – Submission and due date of the gas, solid fuels, and electricity tax for December 2023
25.01. – Submission of the excise duty return for December 2023
25.01. – Excise duty return to claim a refund of consumption tax, for example, from heating oil and other (technical) petrol for December 2023
31.01. – Submission of road tax return for 2023
31.01. – Submission of real estate tax return for 2024
31.01. – Submission and due date of One Stop Shop regime for December 2023 and Q4 of 2023
31.01. – Due date of withheld income tax at the special tax rate for December 2023
31.01. – Submission of notifications of exempt income flowing abroad for 2023
Download PDF: TAX CALENDAR FOR JANUARY 2024
