Penalties and Fines in Austria

Cause	Penalty and Interest
Late Filing	Up to 10% of the amount of VAT due plus interest, payable 90 days after the advance payment was due. Interest amounts to 2% plus the current base rate.
Late Payment	2% of the unpaid amount, paid within 3 months. An additional payment of 1% is due if the amount is paid within 4 – 6 months from the due date.
Failure to Respond to the Tax Authority	Up to EUR 5,000 if the business fails to respond to the requests of the tax authorities (e.g. to file tax returns, disclose documents to the tax authorities).
Tax Evasion	Up to twice the amount of taxes evaded. May also lead to imprisonment up to 2 years.
Returns Not Filed or Information Not Disclosed Due to Negligence	Up to the amount of taxes not assessed due to the negligence of the business.

In cases late payment, if the amount does not exceed EUR 50, no late payment penalty will be assessed.