- The deadline for the 2025 VAT Declaration was April 30, 2025.
- After this date, declarations are categorized as late or omitted.
- Late declarations are submitted within 90 days and incur a minimum penalty of 250 euros, reducible to 25 euros if paid within 90 days.
- Omitted declarations are submitted after 90 days and face a more complex penalty system.
- The penalty for omitted declarations is 120 percent of the tax due, with a minimum of 250 euros.
- If submitted after 90 days but before any control activity, the penalty is 75 percent.
- For operations with no tax due, the penalty ranges from 250 to 2,000 euros.
Source: ayming.it
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.
