If your payment of ZV/OV or AOV/AWW premiums is late or your declaration is completely or partially incorrect, the ‘non or insufficient declared and paid premiums’ will be corrected via an additional levy (assessment). This additional levy will be increased by a fine. SZV determines the fine in regards to the ZV/OV premiums and the Inspectorate of Taxes determines the fine in regards to the AOV/AWW premiums. Fines can range from 5-20% of the original amount. It is necessary that you pay and declare correctly and on time to avoid fines!