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Government support for entrepreneurs

Tax: inability to pay on time

This information is provided by

Dutch Tax and Customs Administration

What happens if you cannot pay your taxes 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 payment schedule or a (partial) remission. These arrangements are subject to conditions.

Request a delay

You can use the Tax Information LineExternal link 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 payment schedule

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 ondernemingenExternal link (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 btwExternal link (in Dutch) for this. If you are eligible for the offset, you will receive an automatic delay of payment for the payroll tax.

Delay of 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 remission

You can request a full or partial remission of your duty to pay when you have insufficient means to pay. You can request a remission with the form Verzoek kwijtschelding van belasting en/of premie voor ondernemingenExternal link (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 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.

Handy

Tips
Put money aside for all your taxes: VAT, income tax, vehicle tax.
Contact the Tax Information LineExternal link for advice on taxes and payments.

Any further questions?

Dutch Tax and Customs Administration

Tax Information Line for non-residents +31 (0)55 538 53 85

Tax Information Line for residents 0800 0543

This information is provided by

Dutch Tax and Customs Administration