Late filing penalty

When a periodic VAT return arrives late, a late filing penalty will be charged on the amount of tax that has been reported after the filing deadline. The rate is 15% per annum. However, minimum charge is € 5 for each type of tax reported late. The late penalty is charged even if no tax is due for the period in question.

Speak to our VAT Expert



Xavier Brems

Partner, European VAT Desk


[email protected]