Filing dates and deadlines

Last reviewed 09 Mar 2023

Annual tax returns

Corporate income tax return to be filed by 31 March of the following year (extension possible if announced in writing until 30 June, and until 30 September for taxpayers with income derived from foreign sources).

In case of a financial year other than the calendar year, within 3 months of the end of the financial year (extension possible if announced in writing by further 3 months, for taxpayers with income derived from foreign sources by 6 months).

For taxpayers in bankruptcy or liquidation, extension by a maximum of 3 months can be granted upon written application filed no later than 15 days prior to the deadline for the filing of the tax return.

Personal income tax return to be filed by 31 March of the following year (extension possible if announced in writing until 30 June, and until 30 September for taxpayers with income derived from foreign sources).

For taxpayers in bankruptcy an extension by a maximum of 3 months is possible upon written application filed not later than 15 days prior to the deadline for the filing of the tax return.

VAT interim returns

Monthly, quarterly if two criteria are met:

• being registered for VAT purposes for at least 12 months
• turnover for the previous 12 months below EUR 100,000

VAT interim returns must be submitted by 25th day of the following calendar month.

European Sales Listing

Monthly; quarterly if value of goods delivered to another EU member state in respective and also in four previous calendar quarters did not exceed EUR 50,000.
The European Sales List must be submitted by 25th day of the following calendar month.

VAT Control Report

Monthly; quarterly (based on the VAT taxation period) together with the VAT return. The VAT Control Report must be submitted by 25th day of the following calendar month.

Top-up Tax

The top-up tax return (and the required notification) must be filed and the top-up tax paid within 15 months after the end of the relevant tax period. The tax period corresponds to the financial year of the ultimate parent entity used for consolidated financial reporting.

For the first reporting period to which the Top-up Tax Act applies, the deadline for filing the notification and the top-up tax return (including payment of the top-up tax) is extended from 15 months to 18 months following the end of the relevant tax period.