When
A taxable persons must submit the tax return to the tax authority by the last business day of the month following the expiry of the tax period; however, the law provides for exceptions, such as:
• a taxable person who carries out intra-Community transactions and is liable to submit a recapitulative statement must submit a VAT return by the twentieth day of the month following the expiry of the tax period,
• in the event of the expiry of the validity of identification for VAT purposes, personal bankruptcy, compulsory composition, bankruptcy, liquidation and death of a taxable person,
• when the tax authority performs an inspection and establishes that there are reasonable grounds for suspicion that VAT charged on the provisions of goods or services will not be paid and issues a decision requiring the taxable person concerned to submit a VAT return before the expiry of the statutory time limit for submitting the VAT return, and for a tax period that is less than one calendar month or quarter.
Taxable persons shall submit a VAT return regardless of whether they are liable for payment of VAT in the tax period for which the return is submitted.
Sanctions
A legal person, sole trader or self-employed individual will be fined from EUR 2,000 to EUR 125,000 for an offence with a penalty ranging from EUR 2,000 to EUR 125,000 for failing to submit or for failing to submit in the required manner and within the required time limits a VAT return, or for failing to provide the required data in the VAT return.
The responsible person of the legal person or the responsible person of a sole trader or of a self-employed individual will also be fined from EUR 200 to EUR 4,100 for the aforementioned offence.