Late VAT return filings & late payment - Austria
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The penalty for a late filing is up to 10% of the total VAT due.
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The late payment penalty will not be applicable, if it does not exceed the amount of 50 EU.
The penalty for a late filing is up to 10% of the total VAT due.
The late payment penalty will not be applicable, if it does not exceed the amount of 50 EU.
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