Avoid tax interest - file timely supplementary tax return

Since 1 January 2025, the tax interest rate has been 6.5%. Did you pay too little VAT for 2024? Then make sure you file the supplementary tax return by no later than 31 March 2025 filed, otherwise you will start paying tax interest from 1 April 2025. Do you want the suppletion to count as a voluntary improvement to also avoid a penalty? Then you should file a supplementary tax return as soon as possible anyway, but at the latest within 8 weeks of discovering the underpaid VAT. If you have already discovered before the end of January 2025 that you paid too little VAT in 2024, you are therefore already too late for this on 31 March 2025. The tax authorities can then impose an offence penalty on you. This is the case if the inspector can prove intent or gross negligence.

Tip

If you ensure that you pay the VAT due according to the suppletion on time, the tax authorities usually do not impose a default penalty on you.