Tax Deadlines in June 2023

On 15.6.2023 the following declarations/payments are due:

• Advance VAT declaration for April 2023
• Standardized Consumption Tax for April 2023.
• Capital Gains Tax for capital gains on debt securities for April 2023.
• Tax on energy, coal and natural gas for April 2023.
• Advertising Tax for April 2023.
• Digital Tax for April 2023.
• Wage Tax for May 2023.
• Employer Contribution to the family allowance compensation fund for May 2023.
• Surcharge to the Employer-Contribution for May 2023.
• Municipal Tax for May 2023.
• Social insurance payments for employees for May 2023.
• „U-Bahn-Steuer“ for Vienna for May 2023.
• Withholding Tax according to Sec 99 ICTA for May 2023.
• Intrastat declaration for May 2023.

On 30.6.2023 the following declarations/payments are due:

• Recapitulative statement („Zusammenfassende Meldung“) for May 2023.
• Online submission of tax returns 2022. Submission deadline for income tax, VAT and CIT returns as well as the “Feststellungserklärung” via FinanzOnline, incase those are not subject to the quota agreement (“Quotenregelung”) of your tax advisor.
• Input tax refund 2022. End of the application period for entrepreneurs from third countries who have paid input tax in Austria in 2022.