Netherlands – late VAT submissions and payments

Since 1 January 2014, both the late submission of the VAT return or the late payment of VAT are classified as a criminal offence. This change of treatment is particularly important for all businesses that may occasionally submit “nil returns” because they do not have access to the correct or complete information at the time the VAT return must be filed and the VAT due must be paid. The tax office believes that the prospect of criminal proceedings now applying will ensure all businesses that are registered for VAT in Netherlands file and submit promptly and correctly.

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