Tax Deadlines in September 2023

On 14.9.2023 the following declarations/payments are due:

• Intrastat-declaration for August 2023.

On 15.9.2023 the following declarations/payments are due:

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

On 30.9.2023 the following declarations/payments are due:

• Deadline for application for refund of foreign VAT from EU countries for tax year 2022.

On 2.10.2023 the following declarations/payments are due:

• Recapitulative statement („Zusammenfassende Meldung“) for August 2023.
• Applications for reduction of advance payments 2023 for income tax and corporate income tax