Enter penalty for late iC declaration?

Unfortunately, fines are no longer tax-deductible. In the past, you could still deduct some fines from vAT, but this has not been the case since 2020. So you just have to pay them, but they are not deductible for your accounts :)

FYI, the only fines you can still deduct are parking fines.

That's right, luckily I haven't had any yet, but I have read that fines are no longer deductible.