VAT (BTW): you pay late, or you do not pay or do not pay in full (payment default)

If you pay your VAT late, or if you do not pay or do not pay in full the following applies:

You pay late

Your payment is late if we receive it after the final due date. If you still pay within the grace period, you may not receive a penalty. The grace period starts after the final due date and ends 7 calendar days later.
A grace period is extra time you get to do something after the deadline. During this time, you can still send your VAT return without getting a penalty. If you send it after the grace period, you will get a penalty.

There are 3 possible situations:

• You pay late, but within the grace period

  In this case, there are 2 possibilities:

  • You paid your previous VAT return on time and in full. In that case, you will not receive a payment default penalty. However, you will receive a default notice.
  • You paid your previous VAT return late or not in full. In that case, you will receive a payment default penalty of 3% of the amount paid late, with a minimum of € 50 and a maximum of € 6,709.
• You pay late and after the grace period

In this case, you will receive a payment default penalty of 3% of the amount paid late, with a minimum of € 50 and a maximum of € 6,709.

• You pay late, partly within and partly after the grace period

In this case, you will receive a payment default penalty of 3% on the total amount paid late (that is, the total of the amounts paid both within and after the grace period), with a minimum of € 50 and a maximum of € 6,709.

You do not pay or do not pay in full

If, when we check, you have not paid (part of) your VAT return, you will get an additional assessment (naheffingsaanslag) and a penalty for late payment (betaalverzuimboete) of 3% of the unpaid amount. The penalty is at least € 50 and at most € 6,709.

If you paid part of the amount late, the penalty is calculated on the total unpaid and late-paid amount.