October is an important month in terms of tax obligations. Do not forget to track the deadlines and comply with all legislative requirements to stay in line with tax regulations.
Others can attend to different matters, or enjoy the last bits of pleasant weather before the gloomy autumn begins.
Important dates in October are:
02.10. – Due date of withheld income tax for August 2023
02.10. – Submission of a tax return to claim a refund of excise duty according to § 57 of the Excise Tax Act (so-called green diesel) for the 2nd quarter of 2023
10.10. – Excise duty due date, excluding excise duty on alcohol for August 2023
13.10. – Submission of Intrastat declarations for September 2023 in paper form
17.10. – Submission of Intrastat declarations for September 2023 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 personal income tax of dependent activity for September 2023 (paid by employers on behalf of employees)
25.10. – Submission and due date of gambling tax return for the 3rd quarter of 2023
25.10. – Submission and due date of value-added tax return, control statement, and EC Sales List for September and the 3rd quarter of 2023
25.10. – Submission and due date of the gas, solid fuels, and electricity tax for September 2023
25.10. – Excise duty due date on alcohol for August 2023
25.10. – Submission of the excise duty return for September 2023
25.10. – Excise duty return to claim a refund of consumption tax, for example, from heating oil and other (technical) petrol for September 2023
31.10. – Submission and due date of Import One Stop Shop regime for September 2023
31.10. – Submission of an application for group registration pursuant to Section 95a of the VAT Act to be registered from 1 January of the following year, or an application for cancellation or change of group registration
31.10. – Due date of withheld income tax for September 2023
Download PDF: TAX CALENDAR FOR OCTOBER
