Imposed tax return penalty nullified due to a malfunction in the Tax and Customs Administration system
On October 31, 2020, the Tax and Customs Administration’s entrepreneur portal experienced a malfunction. On that day, A submitted two turnover tax returns via the entrepreneurs’ portal. Both returns are registered in the Tax and Customs Administration’s system as returns for the September 2020 period. The returns submitted on October 31, 2020 were not processed correctly by the Tax and Customs Administration’s system. The deadline for submitting the turnover tax return for the October period was 30 November 2020. No turnover tax return for the October 2020 period has been registered in the Tax and Customs Administration’s system for this deadline.
Source BTW jurisprudentie
