When you have filed a tax return but fail to pay the payroll taxes in time or in full then the Tax and Customs Administration will impose an administrative fine on you of 3% of the amount not paid in time or still outstanding, with a minimum of € 50 and a maximum of € 5,514
If you do not file a return or file a return in time then you will receive an administrative fine of € 68.
If you do not file a return for a given period in time and do not pay the tax for that period in full then you will receive two administrative fines, namely one for failing to file the return in time and one for failing to pay the full amount.
Higher administrative fines
The Tax and Customs Administration may impose higher administrative fines in exceptional situations. An exceptional situation is, for example, the recurrent failure to either file returns or file returns in time, file correct and complete returns, or make the associated payments or make the payments in time. The Tax and Customs Administration may then impose the following administrative fines:
- failure to file returns or failure to file returns in time: a maximum of € 1,377
- failure to pay the payroll taxes or pay the payroll taxes in time or in full: a maximum of 10% of the amount of the payroll taxes not paid in time or still outstanding, with a maximum of € 5,514