The Independent Authority for Public Revenue (AADE) has activated automatic penalty imposition for late tax returns filed by individuals and legal entities, effective through the end of June. This measure is part of AADE’s new operational plan. Under the updated system, penalties for late submissions are now assessed instantly upon filing — appearing automatically in the taxpayer’s myAADE account without delay.
Penalty amounts
Fines for late tax declarations range from €100 to €500, depending on the type of accounting books maintained (single-entry or double-entry) and whether the late return results in a tax payment obligation.
Key penalty rules:
- Late VAT return (credit or zero declaration): €100 fine — regardless of bookkeeping method.
- Late corrective VAT or withholding tax return, provided the original was submitted on time: No penalty.
- Late income tax return (individuals, companies, or legal entities), where the calculated tax due is up to €100: No penalty.
- Late primary or corrective withholding tax return (e.g., income tax on business activity, dividends, subcontractors, etc.) — excluding gambling taxes — with tax due up to €100: No penalty.
- Late indirect tax returns (e.g., Digital Transaction Fee, Climate Resilience Levy, etc.), excluding VAT and FMU returns, customs duties, contributions, and special levies (e.g., digital transaction fee, capital concentration tax, telecom/cable TV subscription fees), where tax due is up to €100: No penalty.
- Late filing of returns on behalf of minors, or parental income tax returns covering minor children’s income: No penalty.
- Failure to file or late submission of any tax or informational return that does not trigger a tax liability — or does not respond to a formal request from the Tax Administration for data: €100 per violation.
- Late or missing real estate information return (Form E9): €100 fine. If multiple years’ E9 forms are submitted together and reflect identical property changes, only one fine applies.
- Failure to file or late submission of tax or withholding tax returns — excluding capital taxation and purely informational returns where tax is due: €250 per violation for taxpayers using single-entry bookkeeping; €500 per violation for those using double-entry bookkeeping.
- Late or missing withholding tax or VAT return that results in a tax payment obligation: penalty applies — amount determined under the above categories.