I can't pay my Dutch tax bill: what to do?

What happens if you cannot pay your tax bill on time? You might end up paying more than you were originally due, or worse. To avoid this, you should notify the Tax and Customs Administration. You might get a delay of payment, a tax payment plan or a (partial) remission. These arrangements are subject to conditions.

Request a delay of payment

You can use the Tax Information Line to request a payment delay for a maximum of 4 months. You have to meet certain requirements:

the total amount due does not exceed 20,000 euros
you have not received a final demand and notice regarding your tax debt
you have always filed your returns on time
you have not been granted a delay for this or any other assessments on account of payment problems or an expected tax refund.

Make sure you keep your citizen service number at hand, as well as your user name for the entrepreneurs’ login. This will help to speed up the process on the phone. If your request is approved, you will receive written confirmation within 10 days.

Request a tax payment plan

If you are not eligible for the abovementioned delayed payment, you might still apply for a delay for entrepreneurs. You will have to prove that you will be able to pay the entire tax amount due, for instance by providing:

a loan guarantee from a bank
a personal liability statement
a mortgage.

You can submit your request for a delayed payment using the form Verzoek betalingsregeling en uitstel van betaling van belasting en/of premie voor ondernemingen (request for payment schedule and delayed payment of taxes and/or contributions for businesses – in Dutch). You can fill out this form on your computer, after which you have to print, sign and post it.

Offset VAT refund with payroll tax

If you have to pay payroll tax, and are due to receive a VAT refund during the same period, you can ask the Tax and Customs Administration to offset your payroll tax with the VAT refund. You can use the form Verzoek Loonheffingen Verrekening met teruggaaf btw (in Dutch) for this. If you are eligible for the offset, you will receive an automatic delay of payment for the payroll tax.

Delayed payment due to special circumstances

If you are temporarily unable to pay due to special circumstances, you may obtain a delay of payment for over 12 months, without having to guarantee your ability to pay the full amount. You have to meet these requirements:

An independent expert testifies on your behalf that your company is financially viable. This expert (f.i. an accountant, consultant or branch organisation) further declares that:
your business is experiencing payment problems
these payment problems are of a temporary nature
the payment problems will be resolved before a certain date.

Send your request to: Belastingdienst Postbus 100 6400 AC Heerlen Special circumstances might be:

bankruptcy of 1 of your major clients
you are seriously ill
your business has been afflicted by an animal disease that requires preventive culling on a large scale.

Request a tax remission

You can request a full or partial remission of your duty to pay back taxes when you have insufficient means to pay. You can request a remission with the form Verzoek kwijtschelding van belasting en/of premie voor ondernemingen (in Dutch). Remission of payment is subject to a number of conditions. One of these conditions is that you reach an agreement with all your debtors on partial repayment in return for remission.

What happens if you don’t pay

If you don’t pay your taxes, or if you pay too late, you always pay more. Any collection or additional costs will be added to your tax debt. If you don’t pay your tax bill in time, the Tax and Customs Administration will take measures to collect the due amount from you. This starts with sending a reminder, and can culminate in impounding your property or bank balance. You will be charged for the costs of these measures. You may also be charged an administrative fine.