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    Special circumstances

    In some situations, we may not apply the standard penalties for filing problems (aangifteverzuim) or payment problems (betaalverzuim).

    Higher penalties for filing problems

    Penalty for not filing a correct or complete return

    Normally, the penalty for a filing problem is € 82. But in special cases, this penalty can be higher. For example, if you often file late or do not file at all, you may get the highest penalty: € 165 for each time you file too late or not at all.

    Penalty for late VAT payment

    If you pay your VAT too late or do not pay at all, you usually get a penalty. This is 3% of the amount you did not pay on time.

    If this happens more often, the penalty can be higher. It can go up to 10% of the amount you did not pay on time. The penalty will never be more than € 6,709 per year.

    Sometimes you may declare less tax in your return than you should. This means you pay too little tax. If we find this during an inspection, you may get a penalty of 10% of the tax you did not pay on time. Normally, the penalty is 3%. The penalty will never be more than € 6,709 per year.

    Fraud penalty

    You may get a fraud penalty (vergrijpboete) instead of a payment penalty. This happens if there is proof of serious carelessness or (intentional) fraud. Before we give this penalty, we will send you a letter. The letter will explain why we think there is serious carelessness or fraud. You can reply to this letter before we decide on the penalty.

    If you received a penalty for late payment (betaalverzuimboete) from us before, and later we find proof of serious carelessness or (intentional) fraud (opzet of grove schuld), we may give you a fraud penalty (vergrijpboete). This can only happen if 2 things are true:

    • We get new information after we gave the penalty for late payment. This can be a statement from you or others, or information from your (digital) records (digitale administratie).
    • If we had this new information before, we would have given a fraud penalty instead of the penalty for late payment.

    We will subtract the amount of the penalty for late payment from the fraud penalty.