In case the VAT payment is done within the first 15 days after the due date, no penalty will be imposed.

If the payment is made between 16 and 30 days after the due date, the penalty is equivalent to 2% of the total VAT due.

If the payment is made at 30 days after the due date, the penalty is 2% of VAT due at 15 days plus 2% VAT due at 30 days.