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VAT penalties in Germany

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VAT penalties in Germany



 Late filing

 In practice these are often not applied. However, according to the law, a penalty  of up to 10% of the assessed VAT can be charged with a maximum limit of  €25,000

 Late payment

 Only penalty is a 1% interest per month on the amount due.

 In addition, if VAT is not paid in 16 months following the end of the year in which  VAT became due, late payment interest of 0.5% should be added monthly. 

 Late registration

 Normally, no penalties for late registration. However, the authorities may impose  penalties for late registration in case of long delays or voluntary errors.

Additional penalties may be charged by the authorities, particularly where the corrections are triggered by an investigation or VAT audit.

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