VAT and Invoicing

VAT Penalties and Interest in the Netherlands: the Framework

Updated: 11 August 2026 Holdwise editorial team Penalties Interest Compliance

If you file or pay VAT late, or file an incorrect return, the Belastingdienst responds on a fixed scale. It uses default penalties for lateness, tax interest on corrections of earlier periods, and offence penalties for the most serious cases. If you know this scale, you can keep the penalties low. At Holdwise, we keep this answer up to date and change it when the rules change.

Late filing and late payment

If you miss the deadline, you get a default penalty (verzuimboete). There is one for the filing and one for the payment, each with its own scale set by decree. For a first, brief lapse, you often get the mildest penalty on that scale. If it happens again, the penalty is higher. You can find the deadlines in the VAT calendar.

Tax interest

For corrections of the past, such as a suppletie for an earlier year, tax interest (belastingrente) applies. The interest is calculated over the time before the correction. The state sets the rate per period. If you correct early, the interest is lower.

Offence penalties

If the tax authority sees intent or gross negligence, the offence penalty (vergrijpboete) applies. This penalty is a percentage of the tax involved, and the percentage depends on the behaviour. The difference from the default penalty is whether there was intent or gross negligence. A voluntary, documented correction is therefore very important.

How to keep penalties low

File on time, even when you need a few more days for the payment. You can always avoid the filing penalty.
Correct errors on your own initiative through the suppletie.
Answer information requests within the stated period, in writing.

A company that misses a filing gets a fine. If the annual accounts are filed late, the director can become personally liable. You can hand the yearly filings over to us. See corporate secretarial services in the Netherlands.

The bookkeeping can be handed over while you live abroad. On bookkeeping in the Netherlands you can read what you send, what is filed for you and what you get back.

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Frequently asked questions

I filed on time and paid two days late. What happens? +

You usually get the mildest response on the scale. For a first time, the penalty is often at warning level. The tax authority looks more at your pattern over time than at a single late payment.

Sources Belastingdienst · KVK · wetten.overheid.nl Last updated: 11 August 2026