Never deductible
Fines🚨 , even if incurred in the course of business, are not deductible. No VAT is recoverable, as VAT does not apply to fines. Some examples of fines:
Road fines: speeding, driving offences, etc. recorded by the police. Since the end of 2021, if the car belongs to a company, you are obliged to identify the driver on JustOnWeb within 15 days of receiving the ticket.
Tax fine : late submission of tax returns. There are two types of fine: a fixed amount of between €50 and €1,250, or a tax increase of between 10% and 200%.
Social security contribution surcharge: if you pay your social security contributions late, surcharges apply and are considered non-deductible fines.
Interest on late payments, on the other hand, is deductible.
💡 If you don't pay for parking, you have to pay the daily parking fee (from the city), which is a (deductible) fee and not a fine. On the other hand, if you park on a sidewalk, you receive a non-deductible fine (from the Police) !