- State Secretary Van Rij of Finance has decided not to impose payment default fines until June 1, 2024 on entrepreneurs participating in the EU VAT e-Commerce scheme.
- Any fines already imposed will be reversed and objections will be declared valid.
- The Tax Authorities will publish a policy decision on this matter. The provision of services within EU member states currently poses a risk of receiving incorrect default fines for entrepreneurs in the scheme.
- Other Member States, except Finland, also do not impose payment default fines.
- The Tax Authorities will implement the European directive on VAT e-Commerce through a temporary facility called the emergency track until June 1, 2024.
- A permanent facility, the main track, will be introduced on that date, allowing for automatic imposition of payment default fines.
- Fines without objections will be refunded, and objections will be granted and refunded.
- However, misdemeanor fines may still be imposed for deliberate non-payment of VAT.
Source Taxlive
