Submitting an incorrect VAT return can lead to consequences. These consequences differ depending on the country and the reason for the incorrect filing.

There are differences between:

1. Wrong VAT return filing because of an error with the data
2. Wrong VAT return filing done with the purpose of hiding transactions or similar.

For specific information about the different penalties, please read the country related articles on the links below.

Austria

Czech Republic

France

Germany

Netherlands 

Poland

Spain

United Kingdom