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VAT penalties in The Netherlands

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VAT penalties in The Netherlands



 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 authoriteis 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.