As of January 1, 2026, the Surinamese Tax Authorities have announced changes to the application of penalties for late filing and late payment of VAT returns.
The VAT return and the corresponding payment must be filed and paid no later than the 15th day of the reporting month. Late filing and/or late payment may result in the imposition of both a filing penalty and a payment penalty.
Penalty policy in brief:
- Late or missing VAT returns: administrative penalty of up to SRD 10,000.
- Late or missing VAT payments: administrative penalty of up to SRD 10,000.
- If no VAT return is filed, both penalties may be imposed simultaneously, in addition to an ex officio assessment.
If you have any questions regarding this update, please feel free to contact us at
December 2025