Vat
Requirements
Once you have submitted your tax return, you will receive your tax assessment which will show a due date. In case of VAT assessments, you will have to make sure the payment is done before the end of the month, following the end of the quarter. A similar standard due date applies in case of the wage tax return, which has to be settled before the end of the following month.
Do you have liquidity issues, and are you not able to pay your tax bill in time? As an entrepreneur, in normal circumstances you will only receive deferment of payment if you can provide security for the entire tax debt, for example with:
a bank guarantee
a personal guarantee
a mortgage
Our tutorial will provide you detailed steps on how to obtain a payment plan for your Dutch corporate taxes.
Paying later costs money: you have to pay interest charges.
You will not be granted a payment plan for any VAT or wage taxes.(unless part of a Corona measure)
First you check if you are eligible for a 4 month extension, which can also be requested via the Tax phone (From abroad: +31 555 385 385). In case you require more than 4 months extension (upto 12 months), you can use the tutorial below.
You can get a delay of 4 months from the final payment date of the assessment if you meet at least all of the following conditions:
You have always made a declaration in time before.
You have never received a deferment of payment for this assessment or for other outstanding assessments because of payment problems or because of the settlement with a tax refund.
Your total outstanding tax debt is less than € 20,000
This does not count: a tax debt to which you have objected and for which you have received deferment of payment.
You have no outstanding assessments for which you have been issued with a writ of execution.
It is not a provisional income tax or corporate tax assessment for 2020 with a date before 1 November 2020.
You can only receive a short telephone suspension of payment for a (supplementary) assessment. (Example: You file a VAT return, but cannot pay the return immediately. Only then request deferment of payment after you have received an additional assessment from us.)
Inability to pay notification
Are you a director of a company and is your company unable to pay its tax bills, then you must report this to the tax authorities in writing (to avoid personal liabilities).
Does the following apply to you?
You request a special extension of payment.
You do this as, or on behalf of, a director of a commercial company that is a legal person and is subject to corporation tax.
Your company cannot pay the payroll taxes, turnover tax, gambling tax, energy tax, coal tax, waste tax, tap water tax, excise duty or consumption tax of non-alcoholic drinks.
In that case, we will in principle also see your request for deferment of payment as a notification of insolvency. Your notification is timely for the periods ending after February 1, 2020. This means the following: your notification of insolvency is legally valid for the periods ending after February 1, 2020 insofar as the insolvency actually arose due to the corona crisis.
Have you not yet paid periods prior to February 2020? Then the notification for those periods is not on time and legally invalid.
Payment plans for special circumstances (like when your business is affected by Covid-19)
Does your company have temporary payment problems? You may qualify for deferred payment in exceptional circumstances for more than 12 months or without providing any collateral.
A payment delay of 3 months may be too short for you. You can also request an extension for a longer period. Until now, this is only possible by letter and not via an online request. In any case, this relaxed postponement policy applies until 1 October 2020.
In case your company has been affected by the Corona situation, you can apply for a special postponement of your pending and upcoming tax bills, for a period of 4 months!
You can request special deferments of payment quickly and easily with an online form, if have you have DigiD login (only for Dutch residents). Additional supporting documents, such as a financial forecast, and an accountants declaration, which confirm your liquidity issue, should also be attached to your (online) request.
If you cannot submit your request online, you can also request a special postponement of payment in writing.
Request payment plan for your corporate tax bill
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