Expat tax guide · glossary
verzuimboete
late-filing penalty
verzuimboete is the Belastingdienst's standard fine for filing or paying a btw return late. A first late filing starts at €68 for most cases. Late payment is a separate percentage-based fine on the amount you still owe. Figures: tax year 2026.
How it works in practice
If Maya filed Q3 after 31 October, a first-offence verzuimboete of €68 can apply even when the return itself is correct. Filing late and paying late are separate problems. Figures: tax year 2026.
Figures: tax year 2026
In a sentence
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Frequently asked questions
- How much is the fine for filing btw late?
- €68 for a first offence. It increases for repeat lateness. File as soon as possible: the fine for late filing is separate from any interest on late payment. Figures: tax year 2026.
- Is the late-filing fine the same as interest for late payment?
- No. The verzuimboete for late filing is a fixed fine. Paying late can add a separate percentage-based charge on the amount owed. File and pay as two separate acts.
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