Late payment or submission of a VAT return (Netherlands)
The following penalties can be imposed on a business that submits its VAT return and/or VAT payment late:
| Offence | Penalty |
| Failure to submit the VAT return on time | Maximum penalty of €136 |
| VAT payment errors | Maximum penalty of 10% of the VAT due, up to a maximum of €5,514 |
| VAT payment errors where the business |
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Web page updated on 17 Mar 2025 15:41