1. Wrong VAT return filing because of an error with the data:
- If the VAT payable amount in the corrected VAT return is higher than the originally paid VAT return, a penalty can be imposed.
2. Wrong VAT return filing done with the purpose of hiding transactions or similar:
- Financial penalties up to the triple amount of the evaded tax.
- Assessments of additional interest.
- Imprisonment up to 10 years.