Late VAT return filings & late payment - Austria
In Austria, late VAT return filings and payments are subject to penalties. Here’s an overview:
Late Filing Penalty:
- The penalty for late filing is up to 10% of the total VAT due.
Late Payment Penalty:
- A late payment penalty does not apply if the penalty amount is €50 or less.
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verified - 19.02.2025 - EA
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