What happens if you don't pay or file your return (belastingaangifte) late depends on the situation. If you don't file on time, the Tax Authorities (Belastingdienst) usually send a reminder first. In this reminder, they ask you to file another tax return. If you then do not file your tax return, you will receive another reminder. The reminder will state a new deadline by which you must file the tax return. Is the tax return received after the deadline? Then you will receive an overdue penalty. This fine is €385 if you do not file your income tax (inkomstenbelasting) return or do not file it on time. If you default more often, the fine can rise to €5,514. For turnover tax (omzetbelasting), it is €65. Do you intentionally fail to file a return, or do you purposely file an incorrect or incomplete return? Then you will receive a penalty fine. The amount of the penalty depends on whether there is intent or major negligence. With intent, the fine is 50% of the tax you intentionally withheld. In the case of a major negligence, it is 25% of the withheld tax.
What are the consequences if I don't file a tax return (belastingaangifte)?
Did you find it helpful?Send feedback
Sorry we couldn't be helpful. Help us improve this article with your feedback.