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.