If you submit a return late, you will usually be fined. The amount of the fine depends on the type of return and how late you are. The most important thing to remember is that the tax authorities mainly want you to submit the return eventually. The fine comes afterwards.
Which returns are often submitted late? ⏰
VAT declaration
Dexxter users submit these quarterly.
Late submission = potential fine per return.
Example:
Q1 quarterly return: late submission results in a fine of €50.00.
Submit it immediately anyway; this shows initiative and may reduce fines later on.
Customer list
For self-employed individuals who supply services or goods to other businesses subject to VAT for more than €250 per year.
Late submission = fine, but you can still submit it immediately.
Example:
The customer list was due by 30 March at the latest.
If you submit it on 10 May, you risk a potential fine of at least €50.00.
Submit it first and provide an explanation later to limit the fine.
Personal income tax
Deadline around mid-October each year for self-employed people.
Late submission = interest and a possible fine.
Example:
Return only submitted on 16 November.
Interest may be automatically charged on the amount due
Contacting the tax office can sometimes reduce or waive a fine.
What should you do if your return is late? 🧭
- Submit it as soon as possible
- Use the standard procedure: Tax-on-web, paper or Intervat for VAT.
- You do not need to search for a special form.
- Explain your situation
- Note the date and reason for the delay.
- Keep emails or other supporting documents.
- Call if there are penalties
- Explain what happened.
- The tax authorities can often reduce or waive a penalty, especially if it is your first offence.
Practical example:
A late VAT declaration results in a €50.00 penalty.
You call the office, provide an explanation that you were ill and fell behind with your paperwork.
The office may decide to reduce or waive the fine.
Common mistakes 🙇🏾
“I’m waiting for a letter from the tax office” ➡️ not necessary. Submit your return as soon as possible.
“I need to appeal against a fine” ➡️ often a phone call is enough.
“Sole proprietors aren’t affected by this” ➡️ Self-employed sole proprietors have the same obligations here as companies.
Tips from Dexxter:
- Set up automatic reminders so you don’t miss important deadlines.
- Keep everything: invoices, receipts, emails.
- Set aside time: better one day early than late.
- Keep an eye on your timeline in your Dexxter profile. Here you’ll find all the tax deadlines that apply to your specific situation. Dexxter will also send you a reminder email as the deadlines approach.
Summary 📝
| Situation | Consequence of late submission | Action | Potential benefit |
| VAT declaration | Penalty per return | Submit as soon as possible | Penalty may be reduced |
| Customer list | Penalty | Submit as soon as possible | Waiver possible after explanation |
| Personal income tax | Interest + penalty | Submit as soon as possible | Explanation may limit penalty |
Useful URLs 🔗
The VAT declaration: practical guide
