Tax payment extension at the Dutch Tax and Customs Administration
To help entrepreneurs, the Dutch Tax and Customs Administration (Belastingdienst) has relaxed the options for payment extensions. Businesses can apply for tax payment extensions until 1 October, including the taxes they were already granted a 3 month extension for. You won’t have to pay all your taxes in one go. Also, the Tax Administration will not impose fines for late payments until that date.
After 1 October
You can apply for the special corona-related tax payment extension until 1 October. This extension will be for 3 months. After that, so 1 January 2021 at the latest, you will have to start paying the taxes you are due. You will be given a 2-year period to do so. On the Tax and Customs Administration website, you will find more information (in Dutch) on what happens after the special tax payment extension ends.
Request tax payment extension for multiple taxes at once
You can apply for postponement of payment for the following tax assessments at once:
- Income tax
- Healthcare Insurance Act
- Corporation tax
- Payroll taxes
- VAT (Turnover tax)
You can choose if you want to apply for a deferral of other taxes. You must continue to file a tax return for all your taxes.
You can request a 3-month extension online and in writing.
Apply online for a special 3-month extension of payment
You need your DigiD to apply for postponement online. As a self-employed professional, sole trader or partner in a partnership, you also need your citizen service number (BSN).
For other legal structures you must use your RSIN (Legal Entities and Partnerships Information Number). The RSIN is, for example, stated on the extract from the Netherlands Chamber of Commerce. This is a number you have received when you registered your business with the KVK.
Request a tax payment extension for more than €20,000
If you want to request a postponement for a total tax debt of over €20,000, you must send a letter to the Dutch Tax and Customs Authorities. In the letter, you provide information about the impact of the corona crisis on your company and enclose a statement from a third-party expert. A third-party expert is someone from outside your organisation who declares that you have payment problems of due to the corona crisis. Your tax advisor or accountant are examples of third-party experts.
Request postponement
Read how to request postponement on Belastingdienst.nl (in Dutch).
Decrease provisional assessment
If you pay a monthly provisional assessment for income or corporate tax, you can lower it if you expect less income in the near future. Are your earnings increasing again? Make sure that you change your provisional assessment. This prevents you from having to pay additional costs with your final assessment.
Decrease provisional assessment
Read on Belastingdienst.nl how you can change your provisional assessment (in Dutch).
Unblocking the g-account for payroll taxes and VAT
Companies that post, lend or second employees and use g-accounts, can ask the Dutch Tax and Customs Administration to have these accounts unlocked. Due to the corona crisis, the Dutch Tax and Customs Administration can also temporarily release amounts that are reserved for (additional) assessments of payroll taxes or VAT.
Unblocking the g-account
Read on Belastingdienst.nl how to unblock the g-account (in Dutch).
Deferral of other taxes
Municipal taxes and water board taxes
You can request postponement for the regional water authority taxes at most water authorities. There are also several extensions for municipal taxes if you are experiencing financial problems due to the coronavirus. Examples are tourist tax, waste tax and sewerage charge. Ask your municipality about the conditions.
Request postponement
You apply for deferment of payment from your regional water authorities.
Energy tax and ODE
Participating energy suppliers can delay your monthly energy tax (EB), sustainable energy surcharge (ODE) and VAT payments. This is only possible if you receive a monthly final invoice from your energy supplier on which the actual consumption of the electricity and /or gas is stated. You will be granted a postponement for the months of April, May and June. The deferred tax will be charged in October 2020.
Request a postponement
Your energy supplier can grant this extension. Keep an eye on your supplier’s communication. Read more about the postponement of Energy Tax and ODE.
Postpone your payments
Banks
Do you have a business loan from the bank? Several banks grant their customers postponement of 6 months on loans of up to €2.5 million.
Request a postponement
Ask your bank what the arrangements and options are.
Mortgage repayments
- Your bank can grant you a mortgage payment break of 6 months, which will unburden you both in interest and repayments. Normally, you would have to catch up the repayments before 31 December 2021. Given the exceptional circumstances, it will be made possible for you to spread the eventual repayments over alonger period (for instance, over the entire mortgage period, or over a period of a few years). Discuss your options with your bank.
Microcredit
Qredits provides microcredits to small businesses and self-employed professionals. Entrepreneurs who have a loan will receive a 6 month repayment extension for their loan. Qredits also reduces interest to 2% over this period.
Request a postponement
Contact Qredits to apply for postponement.
Proof-of-concept funding (VFF) and Innovation credit
Do you use proof-of-concept funding or an Innovation Credit? If you have financial problems as a result of the corona crisis, you can receive postponement of repayment and interest for the period from 1 April to 1 October. The interest for VVF is temporarily discontinued for this period.
Request a postponement
You will receive a letter from the Netherlands Enterprise Agency (RVO) explaining how to apply for postponement.
Sector organisations
Are you a member of a sector organisation? Several sector organisations have prepared templates for requests for extensions of payment for rent, loans and other financial obligations. Or they offer advice and help to businesses that encounter difficulties when asking for payment extensions. Contact your sector organisations to find out how they can help you.
Call the Tax Information Line
Since the information on the tax options offered to entrepreneurs during the coronavirus crisis is mostly only available in Dutch, it would be wise to consult the Tax Information Line if Dutch isn’t your primary language. The number for resident entrepreneurs is +31 (0)800 0543; non-residents can call +31(0)55 538 53 85.
It is also a good idea to ask someone – your accountant, for instance – to help you.
