Can I request a time extension for filing the VAT return?

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Unlike the income tax and corporate income tax it is not possible to request a time extension for filing a VAT return. You are (in principle) always obliged to file the VAT return before the deadline. If you don’t file it before the deadline you will receive an (estimated) additional assessment which will include a fine.

VAT law contains two possible fines:

  • a fine for filing late and
  • a fine for paying late.

Filing in time is therefore important.

Only in case of a very serious calamity which makes it impossible to file the VAT return you can contact your tax office to make an arrangement or if you are entitled to a bigger refund for a previous period.