Tax Deadlines in December 2022

On 15 December 2022 the following declarations/payments are due:

• Advance VAT declaration for October 2022.
• Recapitulative statement („Zusammenfassende Meldung“) for November 2022.
• Capital Gains Tax for capital gains on debt securities for October 2022.
• Standardized Consumption Tax for October 2022.
• Tax on energy, coal and natural gas for October 2022.
• Advertising Tax for October 2022.
• Digital Tax for October 2022.
• Wage Tax for November 2022.
• Employer-Contribution to the family allowance compensation fund for November 2022.
• Surcharge to the Employer-Contribution for November 2022.
• Social insurance payments for employees for November 2022.
• Intrastat declaration for November 2022.
• Municipal Tax for November 2022.
• „U-Bahn Steuer“ for Vienna for November 2022.
• Withholding Tax defined according to Sec 99 ICTA for November 2022.

On 31 December 2022 the following declarations/payments are due: 

• Employee Tax assessment for 2017.
• Energy Tax Rebate for 2017.
• Cash registry: Obligation to print and proof the year-end-receipt
• The end of the seven-year retention period for books, records and receipts for the year 2015 (deadline for real estate: 22 years), unless they are needed for pending proceedings.

On 31 December 2022 the following declarations are due if this is the balance sheet date as well: 

• Transfer prices for group sales above EUR 750 million: Notification to the tax office regarding country-by-country reporting.
• Contract research: notification to the customer if the research premium is claimed.