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General tolerance

The administration has provided for a period of tolerance since 1983 in order not to impose fines too promptly for late filing. Thus, the administration does not apply the fine when the VAT return is submitted by the 10th day of the following month at the latest, without changing the deadline for payment of the tax. The Minister confirms that this administrative tolerance still applies.

Specific tolerance during the summer holidays

Every year the tax authorities grant facilities to VAT taxable persons during the summer period. This is a easing of the deadlines for filing their VAT returns and intra-Community listings.