Applying for a tax filing extension

This information is provided by

Tax and Customs Administration, Belastingdienst

If you cannot file a tax return on time, you may apply for an extension. You must apply for an extension before the final return filing date, otherwise you will still risk a fine. Be aware that you may have to pay interest. Read this article for more information.

In the Netherlands, you need to file tax returns, stating the income and costs for your business, and calculating the amount of tax you have to pay or will receive. Depending on your legal structure, you file an income tax return or a corporate income tax return. All businesses file VAT returns. If you employ staff, you also file a payroll tax return.

If you arte unable to send in the required return on time, you can ask the Belastingdienst for a delay period: a filing extension.

Applying for an extension for your income tax return

You can apply for an extension for filing your income tax return in various ways (in Dutch). You can do so until the date that is stated on the declaration letter sent by the Dutch Tax and Customs Administration. In most cases, this will be 1 May of the year following that over which you have to file the return. The Tax and Customs Administration will send you a written response within 3 weeks of your application. Do you want an extension of more than 5 months? Then you must explain why you need such a long extension in your application.

Applying for an extension for your corporate income tax return

You can apply for an extension for filing your corporate income tax return between 1 April and 1 June of the year following that over which you need to file your return. You can do so in various ways (in Dutch). You apply for an extension of 5 months after 1 June, so until 1 November. The Tax and Customs Administration will send you a written response within 3 weeks of your application. Do you want an extension of more than 5 months? Then you must explain why you need such a long extension in your application.

Please note: interest over deferred taxes

You may have to pay tax collection or recovery interest on the deferred taxes.

Applying for an extension of VAT and payroll taxes

You can only apply for an extension for filing your VAT return or your payroll tax return in special cases. The Tax and Customs Administration will determine whether there are any special circumstances for your situation. Please contact your tax office for more information.

Your tax advisor asks for an extension

If your tax return is submitted by a tax consultant, they can also apply for a filing extension for your income tax or corporation tax return. Your tax service provider can make use of the special deferral arrangement for tax consultants.

Questions relating to this article?

Please contact the Tax and Customs Administration, Belastingdienst

This information is provided by

Tax and Customs Administration, Belastingdienst