Posted: 31 Jan. 2023 3 min. read

Tax Deadlines February 2023

On 14 February 2023 the following declarations/payments are due:

  • Intrastat-declaration for January 2023.

 

On 15 February 2023 the following declarations/payments are due:

  • Advance VAT declaration for December 2022 or the fourth quarter 2022.
  • Standardized Consumption Tax for December 2022.
  • Capital Gains Tax for capital gains on debt securities for December 2022.
  • Tax on energy, coal and natural gas for December 2022.
  • Advertising Tax for December 2022.
  • Digital Tax for December 2022.
  • Wage Tax for January 2023.
  • Employer Contribution to the family allowance compensation fund for January 2023.
  • Surcharge to the Employer-Contribution for January 2023.
  • Municipal Tax for January 2023.
  • Social insurance payments for employees for January 2023.
  • „U-Bahn-Steuer“ for Vienna for January 2023.
  • Withholding Tax according to Sec 99 ICTA for January 2023.
  • Vehicle Tax for the fourth quarter 2022.
  • “Kammerumlage” (contribution to the chamber of commerce) for the fourth quarter 2022.
  • Advance Payments on Income Tax and Corporate Income Tax for the first quarter 2023.
  • Preparation and verification of the annual receipt for the year 2022 (separately for each cash register, if necessary).

 

On 28 February 2023 the following declarations/payments are due

  • Recapitulative statement („Zusammenfassende Meldung“) for January 2023
  • Obligation to submit the notifications according to Sec 109a, 109b of the Income Tax Act in case of electronic submission
  • Prepayment on mandatory social insurance (“SVA-Pflichtversicherung”) for the first quarter 2023.
  • Electronic transmission of pay slips for persons employed in calendar year 2022
  • Electronic transmission of donor data for 2022 by donor-receiving organizations.

 

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Tax & Legal News Editorial

Tax & Legal News Editorial

Patrick Weninger and Madeleine Gruensteidl jointly head the editorial team of Deloitte Tax & Legal News which publishes more than 140 articles on Austrian and International Tax Law each year. Please feel free to contact them in case of any questions or remarks (redaktion@deloitte.at).