- A company that failed to pay VAT because it did not receive an invitation to file cannot claim absence of fault. The late payment penalty remains but is reduced. The court ruled the penalty is justified since the company knew it owed VAT but did not act when the invitation was missing. However, the penalty was lowered to €1,500 as it was a one-time incident and the company is now fulfilling its obligations.
Source: taxence.nl
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.
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