Penalties for late VAT payments and VAT returns in Austria

An Austrian domestic Court recently issued a decision clarifying the applicable penalties for late VAT payments and late VAT returns.


Penalties for late VAT payments in Austria

According to Austrian tax law, a penalty of 10% of the VAT due is imposed when a VAT return is filed late. The Austrian tribunal ruled that this penalty even applies when the VAT payment was made on time but the VAT return was not submitted. This decision also explained that, in such cases, the local tax office must take into account that the payment was made before the deadline when assessing the penalty amount.

Most European countries foresee separate penalties for late filing (usually a fixed amount) and late VAT payment (usually a percentage of the VAT due). France also foresees high penalties for late filing and late penalties, both as a percentage of the VAT due. However, French returns are paid by direct debit when the return is submitted, hence late filing and late payment penalties are normally combined.


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