The EU VAT Forum is a platform created by the EU Commission where business experts and local tax authorities get to discuss cross-border VAT issues.
Their latest report provides valuable insights on the different EU penalty regimes and is enriched with interesting EU country specific content, including:
- the level of penalties/interest rates;
- the applicable statute of limitations;
- policies on voluntary disclosures;
- situations leading to proportional penalties (penalties calculated as %);
- circumstances to have sanctions waived/reduced;
- thresholds for criminal procedures;
- possibilities of appeal and length of decision times.
Source: VAT Consult
See also
- EU VAT FORUM – report on administrative sanctions and interests
- Late payment interest on overdue VAT liabilities – An overview of a selection of EU countries
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