What is the maximum penalty for deliberate concealed VAT errors?

The maximum penalty for deliberate concealed VAT errors is indeed set at 100%. This means that if a business is found to have intentionally concealed VAT errors, the penalty can equal the amount of VAT that was underpaid or evaded. This serious financial consequence underscores the importance of compliance with VAT regulations, and it serves as a deterrent against fraudulent behavior.

The other options, 70%, 30%, and 0%, indicate lower penalty thresholds or no penalty at all, which do not align with the rigorous stance taken by tax authorities on such deliberate actions. They reflect scenarios where errors might be categorized differently, such as less serious mistakes or errors made without intent to deceive, but they do not apply in the case of intentional concealment.