{"id":30937,"date":"2026-08-20T12:44:06","date_gmt":"2026-08-20T10:44:06","guid":{"rendered":"https:\/\/www.accountable.eu\/help-center\/vat-penalties-fines-how-it-works\/"},"modified":"2026-08-24T17:28:03","modified_gmt":"2026-08-24T15:28:03","slug":"vat-penalties-fines-how-it-works","status":"publish","type":"help_center","link":"https:\/\/www.accountable.eu\/en-be\/help-center\/vat-penalties-fines-how-it-works\/","title":{"rendered":"VAT penalties\/fines: how it works?"},"content":{"rendered":"<p class=\"no-margin font-inter\">\n<p class=\"no-margin font-inter\">Following penalties applies against your VAT obligation if you are registered as a self employed in Germany:<\/p>\n<div class=\"intercom-interblocks-table-container\">\n<table role=\"presentation\" style=\"border: 1px solid #c6c9c0; border-radius: 6px; border-collapse: separate; border-spacing: 0;\">\n<tbody>\n<tr>\n<td style=\"padding: 8px;\">\n<p class=\"no-margin font-inter\"><b>Cause<\/b><\/p>\n<\/td>\n<td style=\"border-left: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\"><b>Penalty<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">Late registration<\/p>\n<\/td>\n<td style=\"border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">Discretion of tax office<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">Late filing<\/p>\n<\/td>\n<td style=\"border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">Up to 10% of VAT amount with max of EUR 25000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">Late payment<\/p>\n<\/td>\n<td style=\"border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">1% interest per month after the due date, after 16 months of the due date, an additional 0.5% interest will be added<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">EU Sales List not filled on time<\/p>\n<\/td>\n<td style=\"border-left: 1px solid #c6c9c0; border-top: 1px solid #c6c9c0; padding: 8px;\">\n<p class=\"no-margin font-inter\">1% fixed penalty of the non-reported amount upto max of  EUR 25000<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p class=\"no-margin font-inter\">Tax office takes a discretion over imposing a fine in case of tax fraud and evasion and hefty penalties are imposed.<\/p>\n<p class=\"no-margin font-inter\">\n","protected":false},"excerpt":{"rendered":"<p>Following penalties applies against your VAT obligation if you are registered as a self employed in Germany: Cause Penalty Late registration Discretion of tax office Late filing Up to 10% of VAT amount with max of EUR 25000 Late payment 1% interest per month after the due date, after 16 months of the due date, [&hellip;]<\/p>\n","protected":false},"featured_media":0,"template":"","help_label":[469,454],"class_list":["post-30937","help_center","type-help_center","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>VAT penalties\/fines: how it works? 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