News article

Tax authorities wrongly apply late payment interest

Since 1 January 2025, the new VAT chain will come into force in stages. In principle, the filing and payment deadline is no longer extended to the next working day if it falls on a Saturday, a Sunday or a legal holiday. But the tax authorities decided in January 2025 that this tolerance will nevertheless be maintained until 30 September 2025. For monthly declarers only, it will be retained even after that.
The quarterly VAT return and the special VAT return (629) relating to the fourth quarter 2024 could therefore be filed and paid until 27 January 2025.

But due to a technical problem, the tax authorities could not take into account the payments made between 24 and 27 January 2025, resulting in wrongly charged late payment interest. The tax authorities informed that the correction of this has been initiated and will be carried out as soon as possible. No action needs to be taken by the VAT payer himself or his representative.

If the full VAT amount was paid before 27 January 2025, the late payment interest will be cancelled in full.

If the VAT due was only partially paid before this date, the tax authorities will recalculate the late payment interest actually due.

And for VAT taxpayers who have already paid the wrongly imposed late payment interest, the tax authorities will offset the amount awarded in the next return.

Fisconetplus, news release, 10 February 2025