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Review of Administrative penalty for late filing of Recapitulative Declaration

By means of an amendment to Article 38(2) of the VAT Act, with effect from 4th April 2023 the administrative penalty for ‘late’ filing of a recapitulative declaration has been increased to EUR 50 per month or part thereof that elapses from the date the declaration should have been furnished and the date when it is furnished, capped to EUR 600 per declaration

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