What's the bill if you don't act?
Three penalties stack onto unreported German VAT: Verspätungszuschlag (§ 152 AO), Säumniszuschlag (§ 240 AO), and Zinsen (§ 233a AO in conjunction with § 238 AO). On top of those, the Finanzamt's Schätzbescheid often estimates 2-5x the actual liability in non-cooperation cases (Vaytax client observation). Move the sliders to see your exposure.
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Set by § 152 AO. Mandatory at 0.25% of the assessed tax per started month of delay, with a minimum of €25 per return per started month. Capped at 10% of the tax owed or €25,000, whichever is lower. The Finanzamt has limited discretion within those bounds. Practical effect: anything over 4 months overdue tends to hit the 10% cap quickly.
Set by § 240 AO. 1% of the unpaid tax per started month overdue, with the tax-owed base rounded down to the nearest €50. It is not capped (unlike Verspätungszuschlag) and continues to accrue until payment. A €20,000 debt 6 months late accrues €1,200 in Säumniszuschlag on top of any other penalty.
Interest under § 233a AO in conjunction with § 238 AO accrues at 0.15% per month (1.8% per year) after the Bundesverfassungsgericht's 2021 ruling. § 233a AO defines the scope and the 15-month Karenzzeit; § 238 AO sets the rate. So a 2025 VAT debt does not begin accruing interest until April 2027. The calculator shows €0 unless months overdue puts you past the Karenzzeit.
When the Finanzamt issues a Schätzbescheid under § 162 AO, they don't have your real numbers. They estimate upward, partly to motivate filing, partly to protect revenue. For foreign Amazon FBA sellers the typical Finanzamt estimate is 2-5x the actual VAT once corrected returns are filed. The estimate becomes the final bill if you miss the 1-month Einspruch window under §§ 347 ff. AO.