The NetherlandsManual

The Netherlands has a simple VAT rate structure with only a standard VAT rate and one reduced VAT rate

Penalties for late Dutch ECSL returns

In case a company does not file an ECSL return in the Netherlands, the penalty will depend on the number of times the return has been submitted late in the previous two years.

The first time the return is filed late, a fixed penalty of €132 is charged. The second and third time that the ECSL is filed late, €264 penalty applies, and the fourth and following times, a penalty of €1,320 will be assessed.

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