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This article applies to selling in: France

Tax Authority Penalties

Following table contains – by means of various use cases– some reasons for incurring penalties in VAT Services on Amazon subscription countries, details on the potential penalty amount and late payment interest rates if any. The application of penalties in case of infractions can be a complex and subjective legal matter. Therefore, this table cannot be seen as a complete overview of the penalties or policies from the tax authority.

Note: Details under this section “Tax Authority Penalties” have been provided by a third party tax provider, Avalara, and should be read for general guidance only. Tax authorities will make assessment son penalties on a case-by-case basis. Information on this page does not constitute tax, legal, or other professional advice and must not be used as such.
Country Causes Amounts Interest
UK Late VAT filing and/or late VAT payment Penalties increase with each late payment. The first late payment will incur no penalties, after which:

Annual turnover is less than £150,000:

  • 2nd late payment = no penalty
  • 3rd late payment = 2% of VAT liability (penalty waived if less than £400)
  • 4th late payment = 5% of VAT liability (penalty waived if less than £400)
  • 5th late payment = 10% of VAT liability or £30, whichever is more
  • 6th and subsequent late payments = 15% of VAT liability or £30, whichever is more

Annual turnover is £150,000 or more:

  • 2nd late payment = 2% of VAT liability (penalty waived if less than £400)
  • 3rd late payment = 5% of VAT liability (penalty waived if less than £400)
  • 4th late payment = 10% of VAT liability or £30, whichever is more
  • 5th and subsequent late payments = 15% of VAT liability or £30, whichever is more

VAT return contains careless or deliberate inaccuracy 100% of any tax under-stated or over-claimed

Tax authorities' assessment is too low and you don't inform them it is wrong within 30 days 30% of assessment

Germany Late VAT filing 1% to 10% of VAT liability

Late VAT payment 1% per month on every full €50 unpaid; e.g., VAT liability = €183; payment delay= 1 month; penalty = 1% of 150 = €15

Unpaid VAT discovered in Audit Interest payment starting 15 months after payable VAT deadline;

E.g., If payable VAT deadline is 10th Jan, 2014; interest starts in April 2016

6% per annum
France Late VAT filing 0-30 days - Up to 10%

Return not submitted within 30 days of receiving a notification from the Tax Authorities – Up to 40%

Suspicion of fraud - Up to 80%

2.4% per annum
Late VAT payment 0-30 days - Up to 10%

Return is not submitted within 30 days of receiving a notification from the Tax Authorities – Up to 40%

Suspicion of fraud - Up to 80%

2.4% per annum
Unpaid VAT discovered in Audit Decided on case-by-case basis Decided on case-by-case basis
Spain Late VAT registration EUR 400

Late VAT filing
  1. If notified by the Tax Authorities and tax payment due - 50-150% of the VAT payments due
  2. If notified by the Tax Authorities and no VAT payment due- EUR 200
  3. If voluntary disclosure and no VAT payment due- EUR 100 EUR 200
  4. If voluntary disclosure and tax payment due- 5-25% of the VAT payments due (25% reduction if paid within deadlines

Incomplete returns EUR 300 - EUR 20000; Calculated with EUR 20 per incomplete information

Late VAT payment 0-3 months - 5% of VAT payment due;

3-6 months - 10% of VAT payment due

6-12months - 15% of VAT payment due

After 12 months - 20%

After one year - 3.75% per annum
Unpaid VAT discovered in Audit 50-150% of the VAT payment due

Poland Late VAT registration PLN 93,60 to PLN 18,720

Late VAT filing PLN 93,60 to PLN 18,720

Late VAT payment Interest on payment due 8% per annum
Unpaid VAT discovered in Audit Decided on case by case basis
Czech Republic Late VAT filing For each day of delay- 5% of VAT payment due

Late VAT payment Interest on payment due 15% + <Repo rate in the country applicable for every calendar half year>
Unpaid VAT discovered in Audit 20% of the VAT payment due

For Italy Reduced penalties (applied to base penalty) Timeframe
Reason Penalties
Late payments 30% 1/10 + (1/15 for each day of delay) Within 14 days from the violation
1/10 Between 15 and 30 days from the violation
1/9 Between 31 and 90 days from the violation or from the deadline of Annual Return
1/8 Within 1 year from the violation or within the deadline of Annual Return relating to FY in which the violation occurred
1/7 Within 2 years from the violation or within the deadline of Annual Return relating to FY following the year in which the violation occurred
1/6 After 2 years from the violation or after the deadline of Annual Return relating to FY following the year in which the violation occurred
1/5 After having received the "verbale di constatazione - PVC" (official notice)
Incorrect Annual Returns 90% to 180% of VAT payment due 1/9 Within 90 days from the violation or from the deadline of Annual Return
1/8 Within 1 year from the violation or within the deadline of Annual Return relating to FY in which the violation occurred
Communications not filed(Annual Communication or ANR or black list) € 516 to € 2,065 1/7 Within 2 years from the violation or within the deadline of Annual Return relating to FY following the year in which the violation occurred
1/6 After 2 years from the violation or after the deadline of Annual Return relating to FY following the year in which the violation occurred
Annual Returns not filed 120% to 240% of the VAT payment due; minimum € 258 50% ; minimum € 200 Within 1 year from the deadline of Annual Return
Accounting violations
  1. 90% to 180% of the VAT payment due; minimum € 500
  2. € 258 to € 2,000 if the VAT payment done
  3. 5% to 10% of the VAT payment due if the transactions are not subject to VAT
1/9 Within 90 days from the violation
Not issuing invoices or receipts 150% of the VAT payment due; minimum of € 500 1/9 Within 90 days from the violation
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