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France - Consequences for incorrect filing of VAT returns
- Wrong VAT return filing because of an error with the data:
For an error it’s a fine for each omission or inaccuracy. The minimum penalty is set at €60 and maximum is €10’000 per return
- Wrong VAT return filing done with the purpose of hiding transactions or similar:
- A false VAT declaration is considered by the Tax Authorities as a serious case of bad faith or even fraud. This can lead to heavy financial penalties.
- If “bad faith” has been proven, this can lead to penalties equivalent to 40% of the amount of the VAT due for the falsely declared VAT.
- If “fraud” has been proven, the penalty amount can reach 80% of the undeclared VAT.