Didn't file a VAT return? That can have consequences.
If you have a VAT ID and/or a Chamber of Commerce registration, you are obliged to file a return. You must always submit a tax return within a certain period. If you do not file it on time, the tax authorities will send you a reminder. They will ask you to file your tax return again. If you do not comply with the reminder, you will be fined. This contains a new final deadline for when you must complete the declaration.
Does the income tax return come in after the deadline or you still didn't file it in? Then you will receive a fine of €385 from the tax authorities. This is also known as a default penalty. This can go up to € 5,514 if you are absent more often.
For sales tax, the penalty for late declaration is € 65.
Are you intentionally not filing a tax return, are you delaying it or are you intentionally filling out a tax return incorrectly? Then you will also be fined. The amount of the offense fine depends on whether there is intent or gross negligence. In case of intent, the fine is 50% of the tax that you have deliberately withheld. In the case of gross negligence, this is 25% of the concealed tax.
Please note: if you participate in the KOR, you do not have to submit a tax return.