- Late submission of summary reports can incur a penalty of up to 1 percent, with a maximum of EUR 2200.00
- Even slight negligence is sufficient for the penalty
- If late submission is due to slight negligence and other tax obligations are met, the penalty can be reduced from 1 percent to 0.35 percent
- Decision dated 07.07.2025, reference RV41000492025
Source: leitnerleitner.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
