1. Proportional Fines for Non-Payment and Late Payment
- For timely filed periodic returns:
- 5% fine on the tax due for non-payment or late payment.
- For late submission of periodic returns:
- 10% fine on the tax due for returns submitted late.
- For final replacement returns:
- 15% fine on the tax due if a final substitute return is issued due to non-compliance.
2. Disproportionate Fines for Non-Submission
- First Offense:
- EUR 500 per declaration for failure to submit.
- Second Offense:
- EUR 1,250 per declaration for repeated failure.
- Third Offense:
- EUR 2,500 per declaration for subsequent failures.
- Subsequent Offenses:
- EUR 5,000 per declaration for continued non-compliance.
3. Late Submission Penalties
- For late submissions not exceeding five months:
- EUR 100 per declaration for each month of delay, up to a maximum of EUR 500.
4. Administrative Objections
- Taxpayers can contest final replacement returns within six months; however, this does not suspend the administration’s right to collect the tax due.
5. Conditions for Withholding VAT Credits
- VAT credits may be withheld if:
- The taxable person has not provided requested information within ten days.
- Serious suspicions or evidence of incorrect information in previous returns exist.
- Withholding is treated as a precautionary attachment until verification is completed.
6. New Compliance Expectations
- Taxpayers must ensure all returns for the previous six months are submitted to qualify for refunds.
- Failure to meet these conditions may lead to credits being entered into the VAT Commission Account rather than refunded.
Summary of Key Points
- The penalties have been structured to encourage compliance, with progressive fines for repeated offenses.
- Timely submission and payment are crucial to avoid significant financial penalties.
- Taxpayers have the right to contest decisions but must adhere to specific procedures and timelines to maintain their rights.
Source ejustice.just.fgov.be
