How to find the right amount to pay in Austria, the Czech Republic, France, Spain, Germany and Poland:
Letter from the tax authorities: Austria
If you ever have to pay a fine to the Austrian tax authorities, it could look like the letter below. To find the total amount that has to be paid, please look for expressions like “Bitte zahlen Sie” or “Säumniszuschlag” (usually in bold letters). Account summaries are a bit different: in the “Buchungsmitteilung” you should look for the word “Rückstand” and check if the value is positive or negative (e.g. Rückstand “-120” means you overpaid the VAT by 120 Euro while Rückstand “120” means you need to pay 120 Euro). If the bold-lettered amount is positive, it’s the balance of your account that should be covered by a payment. Keep in mind that the amounts are stated in EUR only!
Reference for your payment – Austria
For reference you can just add your TAX NUMBER (NOT VAT number) which you were given during the registration OR the number next to “Abgabenkontonummer”.
Letter from the tax authorities: Czech Republic
You received a letter from the Czech tax authorities and you are wondering which amount you have to pay? Look for the expression “ve výši”. In most of the letters the bank account is mentioned as well. Remember that the amounts are mentioned in CZK only!
Reference for your payment – Czech Republic
For the reference you should start with your VAT number without the “CZ” at the beginning e.g.123456789. The number is normally also mentioned next to the expression “variabilní symbol”. Next to this number you should add the tax code which can be found in the letter next to “konstantní symbol”.
Letter from the tax authorities: France
In letters from France, the total amount which has to be paid is called “MONTANT TOTAL DÛ”.
Keep in mind that the amounts are mentioned in EUR only.
Reference for your payment – France
To find the right reference check the letter for “Nos references“. Next to it you will find your company details which you should use as payment reference.
Letter from the tax authorities: Germany
To look for total amount to be paid please look for expressions like “Bitte zahlen Sie” or “Summen”. In cases of accounts summaries called “Buchungsmitteilung” look for the word “Rückstand” and check if the value is positive or negative (e.g. “Rückstand -120” means you overpaid the VAT by 120 Euro) if the amount marked normally with bold font is a positive amount that this is the balance of your account that should be covered by a payment.
Remember that the amounts are mentioned in EUR only!
Reference for your payment – Germany
Very important to remember is that in Germany each tax payer has its own bank account for VAT payments and you need to use only that account. For reference you can just put your TAX NUMBER (NOT VAT number) which you have been given during the registration.
Letter from the tax authorities: Poland
Just received a letter from the Polish tax authorities? To pay the right amount, look for “Razem” or “Suma”. In most of the letters the bank account is mentioned as well so you can tackle this issue immediately. Remember that the amounts are mentioned in PLN only!
Reference for your payment – Poland
Regarding the reference, you should always start with your VAT number without the “PL” at the beginning e.g.1234567898. To make sure that the payment is allocated correctly, you need to include the period/s in a numeric way: e.g. 10-12/2017 (October, November, December 2017). Please use the format as follows: MM/YYYY for a single period or M-M/YYYY for several intervals.
Letter from the tax authorities: Spain
In letters from Spain, there is no consistent term for the total amount that has to be paid.
It always depends on the letter. The most common one is Importe del recargo.
Other expression to look for is Sancion resultante but if the fine you got is below the minimum fine amount, you will also have mentioned Minimo legal which will be the actual amount to pay.
Keep in mind that the amounts are mentioned in EUR only.
Reference for your payment – Spain
To find the right reference, check the letter for Referencia. Above, you will find your company tax number which should also be included in the payment title.
