The VAT return comes round every quarter, and that is exactly why it is easy to let slip. Being late once is annoying, but manageable. If it becomes a pattern, or several quarters are outstanding, the costs add up. This is what happens and what you are best off doing now.
Two kinds of penalty: filing late and paying late
VAT involves two things: filing the return and paying the amount. For both, the Tax Administration (Belastingdienst) can impose a penalty for default. It does not have to prove that you did it on purpose.
If you file late or not at all, the penalty has been €82 since 2025. If you pay nothing, too little or too late, the penalty is 3% of the amount not paid on time. The penalty is at least €50 and at most €6,709. If it happens systematically, the Tax Administration can impose higher penalties, up to the statutory maximum.
Within 7 days: usually no penalty
There is a short grace period. If you still file within 7 calendar days after the deadline, you won’t get a penalty for filing late. The same applies to paying late if you pay the full amount within 7 calendar days, but only if you were on time for the previous period. If you are just late, don’t wait any longer.
Filed no return at all?
If you don’t file, the Tax Administration can set the VAT itself with an additional assessment (naheffingsaanslag), often based on an estimate. That usually comes out higher than what you actually owe. On top of that come the penalty and tax interest. How to get such an assessment corrected, you can read in An assessment based on an estimate: what now?.
The Tax Administration can still issue an additional assessment up to 5 years after the end of the calendar year in which the VAT became due. A quarter you skipped does not go away by itself.
Found a mistake? Correcting it yourself is better
If you declared too little VAT and discover it yourself, you can correct it with a supplementary return (suppletie). If it only comes to light later, for example during an audit, the Tax Administration applies a higher penalty percentage. If you correct it of your own accord, in time and clearly, you generally won’t get a penalty on the corrected amount. You do pay the VAT and the interest.
Objecting to the penalty
If you disagree with a penalty, you can lodge an objection within 6 weeks of the date of the decision. If you can show that being late was genuinely not your fault, there should be no penalty. So record what happened and when.
Several quarters behind? Start with VAT
VAT returns generally cannot be extended. If you also have income tax returns outstanding besides your VAT, tackle the VAT first. Clear the outstanding quarters, pay what you can and apply for a payment arrangement for the rest. Then make sure every new quarter is filed on time.
Can’t manage it on your own any more? On our page about a bookkeeping backlog you can read how we catch up on your outstanding returns. After that, we take care of your VAT return every quarter.