Late-filing penalty or culpability penalty: the difference and the cost
Written by Ilias Aarrass6 min read · Published on · Last reviewed on 
In short
A penalty for a late VAT return is € 82, for late payment 3 per cent of the amount; a culpability penalty for gross negligence or intent is 25 or 50 per cent of the tax underpaid.
- Even with zero turnover you must file: a nil return avoids the € 82 penalty.
- Payment penalties rise to 10 per cent with repetition, capped at € 6,709 a year.
- Correcting an error on your own initiative weighs in your favour.
- You object within six weeks of the date on the decision.
There are two kinds of penalty from the tax authorities, and the difference between them is bigger than most business owners think. A verzuimboete arrives because something was late: your return, your payment, or both. It is usually a fixed and manageable amount. A vergrijpboete arrives because your return was deliberately or grossly negligently wrong, and it is a percentage of the tax you underpaid. This article explains when each follows, what it costs and what you can do if one has already landed.
Late-filing penalty: late, but not culpably wrong
File your VAT return late or not at all and an aangifteverzuim penalty of € 82 follows. In exceptional cases, for example with persistent failure, it can rise to € 165. You get that penalty even if there was nothing to pay: a nil return must still be in on time. See filing VAT late.
Pay late or too little and the payment penalty is 3 per cent of the amount not paid or paid late. Pay late repeatedly and that can rise to 10 per cent, capped at € 6,709 a year. Income tax works differently: there the penalty for a late return is a fixed amount that rises sharply with repetition. See filing income tax late.
Culpability penalty: when the inspector blames you
A vergrijpboete is not about being late, but about a return that is wrong while you should have known better. For gross negligence the penalty is 25 per cent of the tax underpaid. For intent it is 50 per cent. That penalty comes on top of the assessment itself and on top of the tax interest, see additional assessments.
The inspector must substantiate that accusation; a mistake is not intent. With a culpability penalty you also do not have to cooperate in penalising yourself: you must hand over your records, but you need not give a statement. If you receive such a notice, have it looked at before you respond.
| Late-filing penalty | Culpability penalty | |
|---|---|---|
| What for | Filing or paying late or not at all | A wrong return through gross negligence or intent |
| Amount for VAT | € 82, exceptionally € 165, or 3% for late payment | 25% for gross negligence, 50% for intent |
| Proof | The fact that you were late | The inspector must substantiate the accusation |
| Objection | Within six weeks | Within six weeks |
Correcting yourself before you are asked
If you discover yourself that your VAT return was wrong, you correct it with a suppletie. Doing so on your own initiative and in time works in your favour: the tax authorities weigh that you reported it yourself, and for amounts under € 1,000 you may even include the correction in your next return. See filing a VAT correction.
If it concerns an error in an earlier year's profit return, you file a corrected return or report it in writing. How that works and which errors you fix in which year is covered in correcting an error in a previous financial year.
Worked example: one quarter forgotten
- VAT due for the quarter
- € 4,200
- Late-filing penalty
- € 82
- Late-payment penalty: 3 per cent
- € 126
- Tax interest for the period you were late
- runs alongside
Result: One forgotten quarter costs € 208 in penalties here, plus tax interest. Had the same € 4,200 been deliberately kept out of your return, the penalty for intent could have been € 2,100. That is the difference between careless and culpable.
A penalty has arrived: what now?
If you consider the penalty unjustified, object within six weeks of the date on the letter. Write down what actually happened and attach evidence: a confirmation of your filing, a bank statement of your payment or documents showing that circumstances prevented you from filing. For a first slip after years of filing properly, a late-filing penalty is often reduced. See objecting to an assessment.
If you cannot pay the assessment, request a payment arrangement rather than waiting. Do nothing and a demand follows, and eventually an enforcement order with extra costs. See not being able to pay your tax. And make sure it does not happen again: put the four VAT deadlines in your diary and work to a fixed monthly routine, see bookkeeping: the monthly routine.
Frequently asked questions
How high is the penalty for filing VAT late?
€ 82, and in exceptional cases € 165. If you also pay late, a payment penalty of 3 per cent of the amount is added, capped at € 6,709 a year.
When do I get a culpability penalty?
When your return was wrong through gross negligence or intent. The penalty is then 25 or 50 per cent of the tax underpaid, on top of the assessment and the interest.
Does reporting an error yourself help?
Yes. A voluntary correction weighs in your favour and often prevents an error being treated as culpable. For VAT you do that with a correction return.
Can I object to a penalty?
Yes, within six weeks of the date on the decision. Substantiate what happened and attach evidence; for a first offence a penalty is often reduced.
Sources
- Penalty for a late VAT returnBelastingdienst · belastingdienst.nl
- Penalty for paying late or too littleBelastingdienst · 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.
