If you pay late, this is what you should do
If you pay prepayments after the due date, you must add late-payment interest to the sum total. MyTax displays a calculation of late-payment interest. If you have not paid a prepayment on time, you can look up the exact amount of interest to add to it in MyTax.
The interest period starts on the day after the due date and ends on payment (calculations of late-payment interest include both these dates). Its rate is officially defined for every year. For 2021, the rate is 7%. Read more about the consequences of late payment.
Example: A taxpayer has not paid their prepayment for June. For one reason or another, Harold did not pay the €1,000 installment of his prepayments that fell due in June. When he pays the July installment on 23 July, also €1,000, we will first apply it to the interest for late payment due for the June installment. Then we apply the remainder to the owed prepayment itself. The part of the June prepayment that is left outstanding, and the July installment of Harold’s prepayments, are subject to interest for late payment, starting on 24 July.
The MyTax summary contains a reminder of overdue taxes
We will no longer send you a separate reminder letter for overdue prepayments. Instead, you will see a reminder in your MyTax summary. The late payment charges are calculated in accordance with the interest period indicated on the reminder. MyTax displays a calculation of late-payment interest. If you have not paid a prepayment on time, you can look up the exact amount of interest to add to it in MyTax.
If the Tax Administration were to transfer your unpaid tax to the enforcement office for recovery, you will receive a letter to notify you of it and you’ll see it in MyTax, too. You can still avoid having the enforcement office recover the amount from you if you pay it by the date indicated on the letter.
If your tax has been transferred to the enforcement office
Taxes that have been transferred to the enforcement authorities must be paid to them, following the payment instructions of the enforcement office. You must pay an additional charge to the enforcement office even if you were to pay the amount into the bank account of the Tax Administration.