Active and Complied Installment Plan Excludes Punishment for Omitted VAT Payment Under New Law

• An active and respected installment plan prevents punishment for omitted VAT payment.
• The crime is only complete if, at the payment deadline, there is no active and respected installment plan.
• If the taxpayer has not requested an installment plan, the crime is committed if the unpaid amount exceeds €250,000.
• If the taxpayer defaults on an installment plan, the crime is committed if the remaining debt exceeds €75,000.
• If the taxpayer is adhering to an active installment plan, the crime is not punishable.

Source: eutekne.info

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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