Tax Deadlines in August 2023

On 14.8.2023 the following declarations/payments are due:

• Intrastat-declaration for July 2023.

On 16.8.2023 the following declarations/payments are due:

• Advance VAT declaration for June 2023.
• Standardized Consumption Tax for June 2023.
• Capital Gains Tax for capital gains on debt securities for June 2023.
• Tax on energy, coal and natural gas for June 2023.
• Advertising Tax for June 2023.
• Digital Tax for June 2023.
• Wage Tax for July 2023.
• Employer Contribution to the family allowance compensation fund for July 2023.
• Surcharge to the Employer-Contribution for July 2023.
• Municipal Tax for July 2023.
• Social insurance payments for employees for July 2023.
• „U-Bahn-Steuer“ for Vienna for July 2023.
• Withholding Tax according to Sec 99 ICTA for July 2023.
• “Kammerumlage” (contribution to the chamber of commerce) for the second quarter of 2023.
• Vehicle Tax for the second quarter of 2023.
• Prepayments on Income Tax and Corporate Income Tax for the third quarter of 2023.

On 31.8.2023 the following declarations/payments are due:

• Recapitulative statement („Zusammenfassende Meldung“) for July 2023.
• Prepayment on mandatory social insurance (“SVA-Pflichtversicherung”) for the third quarter of 2023.