Did you report details to the Incomes Register late?
If you report details to the Incomes Register late, you will have to pay a late-filing penalty.
As of 1 January 2021, the Tax Administration will impose a late-filing penalty on any payments, benefits or repayments that are not reported to the Incomes Register in time. The penalty will be imposed according to the details received from the Incomes Register.
The late filing penalty will be imposed on the basis of the information reported for each calendar month. You may receive several decisions on late-lifing penalties for the same month. However, a day-specific late-filing penalty may be imposed only once per month.
Decisions on late-filing penalties are included in the monthly tax summary and available in MyTax. The due date for payment is the second general due date after the penalty’s inclusion in the summary.
The late-filing penalty will not be collected if it amounts to less than €3. However, if other late filings are received for the same period, the amount that was previously ignored will be taken into account in the calculation of the new late-filing penalty.
Are you correcting data by first cancelling a report and then submitting a new report? Read more about how new reports affect late-filing penalties.
Please note: In 2021, no penalty fees were imposed if benefits payment data was reported late. The transition period ended on 31 December 2021. After that, penalty fees will also apply to benefits.
If you do not submit the required data to the Incomes Register at all, the Tax Administration will assess your tax period’s payroll by estimation
If you fail to submit the data to the Incomes Register by its deadline, you receive a letter from the Tax Administration reminding you to give the reports. The letter will contain an estimate for the amount of the tax.
If you receive such a letter, please submit the required reports to the Incomes Register by the date the letter sets out. Otherwise, we have to estimate your company’s payroll data. In that case, our estimate will be the base for the taxes and the punitive tax increase that you would have to pay because the reports were not submitted.
If you submit the required reports later, we will cancel the estimate and the increased tax after the new data from you is displayed in our IT system.
What are the consequences of reporting wrong information?
If you submit an earnings payment report to the Incomes Register that contains wrong information and you do not make the necessary corrections although you are prompted to do so, the Tax Administration may impose a charge for negligence.