Instructions for VAT filing in the coronavirus situation
- We cannot grant more time for filing VAT returns or other tax returns for self-assessed taxes. Late-filing penalties are imposed on returns that are filed late.
- If you have a justified reason, you can request that your late-filing penalty is removed after it has been imposed. Your late-filing penalty may be removed if you have a justified reason for not filing the tax return on the due date, such as illness or quarantine.
- You can request the cancellation of your late-filing penalty either by calling our telephone service (value added taxation: corporate entities 029 497 008, self-employed individuals 029 497 014, limited service in English) or by sending us a message in MyTax (My tax matters > Activities > All activities > Messages and appointments > Send a message).
If you have no operations subject to VAT during your tax period
If your company is in the VAT register, remember to file VAT returns regularly even if you have not had any business activities. In these cases, report “No activities during the tax period” on the return.
Note that you will not be able to get a payment arrangement if you have neglected your filing.
Frequently asked questions
Passenger transport services are subject to a reduced VAT rate of 10%. Food and medicine delivery services are subject to the general VAT rate, which is 24%.
If the restaurant or store handles the home delivery by itself, the tax rate applied to the meals or groceries (14%) is also applied to the delivery.
If another company handles the delivery process, the delivery is subject to the general VAT rate of 24%. The general VAT rate is also applied if the restaurant or store purchases the delivery service from a subcontractor.
A pickup service means that the staff of the grocery store collect and package the products that the customer has ordered in boxes or bags for the customer to pick up. In addition, the store may deliver the products to the customer’s home. Both the pickup service and the home delivery are subject to the reduced VAT rate of 14%. However, if another company handles the delivery process, the delivery is subject to the general VAT rate of 24%.
Grocery stores also often sell other products besides groceries, and these are subject to another VAT rate. For example, cleaning products are subject to 24% VAT. If the customer’s order includes these products, the tax rate for the pickup service and home delivery is determined in proportion to the tax rates of the different products the customer has ordered.
Example: The customer has ordered €60 worth of groceries and €20 worth of cleaning products. Groceries are subject to 14% VAT and cleaning products to 24% VAT. The cost of the pickup and delivery service is €12. When divided in proportion to the different types of products, €9 of this amount corresponds to the groceries and €3 to the cleaning products.