Penalties for late VAT returns or payments

Did you submit your VAT return or pay too late? If yes, this is called a default (verzuim).
You may get a notice of default (verzuimmededeling) or a penalty (boete). Sometimes, you may also get an additional assessment (naheffingsaanslag).

The following situations may apply:

• You pay late, or you do not pay or do not pay in full
• You do not file a return or you file it too late
• Problems with both paying and filing
• Special circumstances