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. For a monthly or quarterly VAT return (Umsatzsteuer-Voranmeldung, UStVA) the surcharge is discretionary. § 152 Abs. 8 Nr. 1 AO takes quarterly and monthly Steueranmeldungen out of the fixed scale in Abs. 5, so neither the 0.25%-per-started-month formula nor the €25 monthly minimum applies to an advance return. What applies instead: the Finanzamt can set a surcharge of set at the Finanzamt's discretion, with no percentage in the statute, capped at €25,000 per late return, capped at €25,000 (§ 152 Abs. 10 AO). The amount turns mainly on how long and how often filing was late and on the tax due, so the figure below is the statutory ceiling, not a prediction. The 0.25% per started month with the €25 minimum belongs to the annual return.
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.
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