Tax Deadlines in May 2022

On 13 May 2022 the following declarations/payments are due: 

• Intrastat declaration for April 2022.

On 16 May 2022 the following declarations/payments are due:

• Advance VAT declaration for the first quarter 2022 or for March 2022.
• Standardized Consumption Tax for March 2022.
• Capital Gains Tax for capital gains on debt securities for March 2022.
• Tax on energy, coal and natural gas for March 2022.
• Advertising Tax for March 2022.
• Digital Tax for March 2022.
• “Kammerumlage” (contribution to the chamber of commerce) for the first quarter 2022.
• Vehicle Tax for the first quarter 2022.
• Wage Tax for April 2022.
• Employer-Contribution to the family allowance compensation fund for April 2022.
• Surcharge to the Employer-Contribution for April 2022.
• Municipal Tax for April 2022.
• Withholding Tax defined according to Sec 99 ICTA for April 2022.
• „U-Bahn Steuer“ for Vienna for April 2022.
• Social insurance payments for employees for April 2022.
• Prepayments on Income Tax and Corporate Income Tax for the second quarter 2022.

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

• Recapitulative statement („Zusammenfassende Meldung“) for April 2022.
• Prepayment on mandatory social insurance (“SVA-Pflichtversicherung”) for the second quarter 2022.