GermanyManual

Value Added Tax in local language is "Mehrwertsteuer" and the acronym VAT is translated as "MWSt".

Penalties for late German ESL returns

If the German ESL return is not filed on time, there may be a fixed penalty of 1% of the non-reported amounts with a maximum of €2,500. In practice, this penalty is often not enforced, although the authorities may always impose it, particularly in case of negligence or fraud.

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