What if you miss a VAT return or are late?
Written by Ilias Aarrass7 min read · Published on · Last reviewed on 
In short
The default penalty for a late VAT return is 82 euros, but filing within seven calendar days after the deadline usually falls under the grace period and avoids the penalty.
- Filing late and paying late are separate defaults, each with its own penalty.
- The penalty for paying late is 3 per cent of the outstanding amount, with a 50 euro minimum.
- File nothing at all and the tax authorities estimate your turnover, almost always too high.
- You object to a default penalty within six weeks of the date on the decision.
It happens to the best entrepreneur: you forget a VAT return or you're late. That can have unpleasant consequences, such as a penalty. But panic isn't necessary if you act quickly. This article explains what happens and what's best to do.
What happens if you're late?
If you file your VAT return late or pay late, the tax authorities can impose a default penalty. For a first time it's often still limited, but with repetition the penalty rises. On top of that, interest can be added: collection interest if you pay an assessment late, and tax interest if an additional assessment follows after the end of the year.
What should you do if you're late?
File your return as soon as possible and pay the amount due. The faster you put it right, the lower any interest. Don't wait, because the problem won't solve itself and only gets more expensive the longer you wait.
How do you prevent this?
Put the deadlines of your VAT return in your calendar with a reminder well in advance. Use bookkeeping software that warns you and prepares the return. Set aside the received VAT separately, so you can always pay the amount. This way you prevent penalties and stress.
Two defaults, two penalties
Filing late and paying late are separate defaults, each with its own penalty. Whoever forgets the return usually misses both at once, and so collects two penalties.
| Default | Consequence |
|---|---|
| Return late, filed within 7 days | Usually no penalty (grace period) |
| Return late, after the grace period | An € 82 default penalty |
| Payment late or short | A penalty of 3% of the amount, at least € 50 |
| No return at all | An estimated assessment, plus penalties |
| Systematically late | Higher penalties and possibly mandatory monthly filing |
The estimated assessment: why you always file yourself
If you file nothing at all, the tax authorities estimate your turnover and assess on that basis. That estimate almost always comes out higher than reality, and it is up to you to rebut it with a late return. Filing late yourself always beats waiting.
Unjustified penalty? How to object
A default penalty is automated: the system sees a missed deadline and imposes the penalty without looking at your situation. If you believe it is unjustified, you can object within six weeks of the date on the assessment. That makes sense in a few situations: you did pay on time but with a wrong payment reference, the return was demonstrably submitted on time, or there was force majeure such as a hospital admission around the deadline.
In your objection, briefly describe what happened, attach evidence and cite the assessment number. If it is a first slip after years of filing neatly, say so: for an incidental default a penalty is regularly waived or reduced.
An error in an old return is not a default
If you discover afterwards that you declared too much or too little VAT in an earlier return, that is a different track from a missed deadline. Small differences may be carried into your next return; larger ones you correct with a supplementary return. Doing so on your own initiative usually avoids a penalty. How that works is covered in filing a VAT correction.
Frequently asked questions
How high is the penalty for a late VAT return?
The default penalty for filing late is 82 euros, rising to a maximum of 165 euros for repeated defaults. On top of that, paying late carries a penalty of 3 per cent of the outstanding amount, with a 50 euro minimum. Both can apply at once.
Is there a grace period?
Yes. File within seven days after the deadline, having been on time before, and a penalty is usually waived. Do not count on it routinely; it is leniency, not a right.
What do I do if I already missed the deadline?
File and pay immediately. The shorter the overrun, the smaller the damage. Waiting leads to an estimated assessment that is almost always too high.
Must I file with no turnover?
Yes, a nil return. Even a missed nil return earns a penalty, while filing takes two minutes.
Can I object to a default penalty?
Yes, within six weeks. You mainly stand a chance with force majeure, such as hospitalisation, or when the penalty was wrongly imposed. Forgetting, unfortunately, is not force majeure.
How do I avoid being late again?
Put the four deadlines in your diary with a reminder a week ahead, or have your bookkeeper file. The deadlines are the same every year: end of April, July, October and January.
Sources
- Penalty for a missing or late VAT returnBelastingdienst · belastingdienst.nl
- When the return and payment are dueBelastingdienst · belastingdienst.nl
Sources checked on
This article provides general information based on the rules known for 2026 and does not replace personal tax advice. For your specific situation, we're happy to take a look with you.
