12.2 Penalties for not paying VAT in time to the VAT authorities

Within sixty days after the end of the reporting period, the taxable person must settle the tax claim that arose in the respective period. If the taxable person makes no payment or a payment that is obviously insufficient, the FTA can, after issuing a reminder, seek legal enforcement of the tax amount provisionally payable for the reporting period in question.

If there is no return for the taxable person or a return that is obviously inadequate, the FTA first determines the tax amount provisionally payable (see also section 12.1).