Tax Deadlines in May 2023

On 15.5.2023 the following declarations/payments are due:

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

On 31.5.2023 the following declarations/payments are due:

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