The NetherlandsManual

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

VAT penalties in The Netherlands

  • Cause
    Penalty
  • Late filing

    In practice, these penalties are often not applied provided the payment has been made in time (or no payment was required).

    According to the law, however, a maximum penalty of €131 can be charged. Often only 50% of this amount is assessed: 62€.

  • Late payment
    3% of the VAT due with a maximum amount of €5,278 and a minimum amount of €50. If paid within 7 days after the deadline, the authorities will not charge any penalty.
  • Late registration
    This would normally be considered as a default penalty (as opposed to offence penalty). A maximum amount of €5,278 is charged. In case of voluntary retroactive VAT registrations, penalties are usually nil.

If an intra-Community acquisition or any other purchase under the reverse charge mechanism is missed, the Dutch authorities will normally not apply any penalty.

Additional penalties may be charged by the authorities, particularly in case of fraud.

For penalties on ECSL, Intrastat and other returns, please see the relevant section.

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