Do you have more debts?
Perhaps you can conclude a restructuring agreement (saneringsakoord). Then you agree with your creditors that you will only pay part of your debts. Until 1 April 2024, the Tax and Customs Administration relaxes one of the conditions for participating in a restructuring agreement (in Dutch).
Request a delay of payment for up to 4 months
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. This limit does not include a tax debt for which you have been granted a deferral of payment by objection or appeal.
- you have not received a final demand and notice regarding your tax debt.
- you have always filed a timely, correct and complete tax return for the tax(es) for which you wish to defer payment.
- you have not been granted a delay for this or any other assessments on account of payment problems or an expected tax refund.
- This is not a provisional assessment of income tax, healthcare insurance contributions or corporation tax, which you may pay in instalments.
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 right of pledge.
- a mortgage.
A payment arrangement lasts for a maximum of 12 months. This period applies from the date the Tax Administration approves the deferral. This used to be the last payment date of the tax assessment. With this, the government wants to support entrepreneurs with temporary payment problems.
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.
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 certain requirements.
An independent expert testifies on your behalf that your company is financially viable. This expert (for example, an accountant, consultant or branch organisation) further declares that:
- your business is experiencing payment problems.
- these payment problems are temporary.
- the payment problems will be resolved before a certain date.
Send your request to: Belastingdienst, Postbus 100, 6400 AC Heerlen.
Special circumstances might be:
- the 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 several conditions. One of these conditions is that you reach an agreement with all your debtors on partial repayment in return for remission.
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 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.
What happens if you do not pay?
If you do not 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 do not pay your tax bill in time, the Tax 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.