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.
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Request a delay of paymentYou 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.
Special payment extension for businesses affected by the corona crisis
Has your business been affected by the corona crisis? And are you unable to pay (in full) your income, corporate, turnover or payroll tax assessment? Then you can request a special payment extension. The Dutch Tax Administration will put on hold any measures in place to collect payment immediately upon reception of your request. Read more about this and other measures (in Dutch) on the website of the Dutch Tax Administration. Or contact the Tax Information Line for advice.
Request a tax payment planIf 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.
Offset VAT refund with payroll taxIf 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 circumstancesIf 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.
- 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.