Late VAT return filings & late payment - France
Late submission of VAT returns and late payments in France can result in penalties. Here's an overview:
Late Filing Penalties:
- 10% penalty of the VAT due, or
- A fixed penalty of €150 if no VAT is due.
Late Payment Penalties:
- 5% penalty of the VAT due plus 0.2% interest per month for late payment.
- A fixed penalty of €150 if no VAT is due.
- Additional 40% penalty on the VAT due if the tax authorities discover the error.
Late Registration:
No penalties in most cases, but penalties may apply if VAT returns are regularized during the process.
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verified - 13.02.2025 - EA
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