For VAT accounting periods starting on or after 1 January 2023, late submission penalties apply if you submit your VAT Return late. This includes nil or repayment returns.
HMRC also advise that quarterly VAT payments will need to be made on the weekday before the 7th if the 7th falls on a weekend or bank holiday.
The VAT default surcharge is being replaced by new penalties for returns that are submitted late and VAT which is paid late. See the suggested guidance Here.