If you haven’t yet submitted your VAT return for the 2nde If you have submitted your return for the first quarter of 2022 or for June 2022, you may receive a text message from the Tax and Customs Administration on 2, 3 or 4 August.
Text
How do you know that the text message really is from the tax authorities?
The message was sent from the telephone number 08000543. The text of the message reads: “Submit your VAT return to the Tax and Customs Administration by 7 August at the latest, even if you had no turnover during this period. If necessary, please make your payment at the same time.”.
When?
You’ll receive a text message if:
- you are a small or medium-sized business based in the Netherlands;
- the Tax and Customs Administration has received your VAT return for the 2nde has not yet received their return for the second quarter of 2022 or for June 2022, even though the Tax and Customs Administration is expecting that return;
- the Tax and Customs Administration has your mobile phone number.
Check your tax return and payment!
If you receive this text message, it is advisable to check (or have someone check) whether your VAT return has indeed not yet been submitted. If you submit the return by 7 August at the latest and pay the VAT due by that date, the Tax and Customs Administration will not impose a late payment penalty, unless you also failed to pay on time for the previous return period.
It is a good idea to also check whether you have actually paid the VAT due as shown on your return. Have you paid the full amount and used the correct payment reference? If not, it is advisable to make another payment using the correct payment reference.
The late filing penalty for submitting a VAT return late is €68. Failure to pay is punishable by a late payment penalty of 3% of the amount paid late, with a minimum of €50 and a maximum of €5,514. PLEASE NOTE: both penalties may be imposed for the same VAT return.