Tax deadlines

2013

Deadlines for filing tax returns in the Netherlands in 2013 for businesses and individuals

 

Businesses can be faced with several tax returns which have to be filed: wage tax, VAT, corporate tax and also income tax for individuals and freelancers. What are the deadlines? When does the tax have to be paid? Is it possible to request a time extension?

 

Filing and payment dates for individuals and businesses


Businesses


Every business must file a tax return periodically for one or more taxes. For which tax a tax return must be filed is determined by the tax authorities after the business is registered with the Chamber of Commerce. For the corporate tax a tax return must be filed every year. For the VAT a return must be filed every month, quarter or year which depends on the size of the business. If you have employees you will also have to file periodic wage tax returns. 

 

Individuals


The business owner or any other person may have to file a personal income tax return. This is done every year. 

 

Tax year


In the Netherlands the tax year is equal to the calendar year. Periodic tax returns like VAT returns and wage tax returns are therefore based on (a part of) the same calendar year.


Below we will inform you about the applicable deadlines for filing and paying a tax return and about the possibility to request a time extension for filing and paying a tax return.


Deadlines


Wage tax


In general the wage tax returns are filed every month. In specific situations this can also take place once per year or based on a 4 week period. 
Monthly periods

 

Period

Start date

End date

Final payment date

Final filing date

January

01-01-2013

31-01-2013

28-02-2013

28-02-2013

February

01-02-2013

28-02-2013

31-03-2013

31-03-2013

March

01-03-2013

31-03-2013

30-04-2013

02-05-2013

April

01-04-2013

30-04-2013

31-05-2013

31-05-2013

May

01-05-2013

31-05-2013

30-06-2013

30-06-2013

June

01-06-2013

30-06-2013

31-07-2013

01-08-2013

July

01-07-2013

31-07-2013

31-08-2013

31-08-2013

August

01-08-2013

31-08-2013

30-09-2013

30-09-2013

September

01-09-2013

30-09-2013

31-10-2013

31-10-2013

October

01-10-2013

31-10-2013

30-11-2013

30-11-2013

November

01-11-2013

30-11-2013

31-12-2013

02-01-2014

December

01-12-2013

31-12-2013

31-01-2014

31-01-2014

 

4 week periods

 

Period

Start date

End date

Final payment date

Final filing date

Period 1

01-01-2013

27-01-2013

27-02-2013

27-02-2013

Period 2

28-01-2013

24-02-2013

24-03-2013

24-03-2013

Period 3

25-02-2013

24-03-2013

24-04-2013

24-04-2013

Period 4

25-03-2013

21-04-2013

21-05-2013

21-05-2013

Period 5

22-04-2013

19-05-2013

19-06-2013

19-06-2013

Period 6

20-05-2013

16-06-2013

16-07-2013

16-07-2013

Period 7

17-06-2013

14-07-2013

14-08-2013

14-08-2013

Period 8

15-07-2013

11-08-2013

11-09-2013

11-09-2013

Period 9

12-08-2013

08-09-2013

08-10-2013

08-10-2013

Period 10

09-09-2013

06-10-2013

06-11-2013

06-11-2013

Period 11

07-10-2013

03-11-2013

03-12-2013

03-12-2013

Period 12

04-11-2013

01-12-2013

01-01-2014

01-01-2014

Period 13

02-12-2013

31-12-2013

31-01-2014

31-01-2014


VAT


Monthly filings

 

Period

Start date

End date

Final payment date

Final filing date

January

01-01-2013

31-01-2013

28-02-2013

28-02-2013

February

01-02-2013

28-02-2013

31-03-2013

31-03-2013

March

01-03-2013

31-03-2013

30-04-2013

30-04-2013

April

01-04-2013

30-04-2013

31-05-2013

31-05-2013

May

01-05-2013

31-05-2013

30-06-2013

30-06-2013

June

01-06-2013

30-06-2013

31-07-2013

31-07-2013

July

01-07-2013

31-07-2013

31-08-2013

31-08-2013

August

01-08-2013

31-08-2013

30-09-2013

30-09-2013

September

01-09-2013

30-09-2013

31-10-2013

31-10-2013

October

01-10-2013

31-10-2013

30-11-2013

30-11-2013

November

01-11-2013

30-11-2013

31-12-2013

31-12-2013

December

01-12-2013

31-12-2013

31-01-2014

31-01-2014

 

Quarterly filings

 

Period

Start date

End date

Final payment date

Final filing date

1st quarter

01-01-2013

31-03-2013

30-04-2013

30-04-2013

2nd quarter

01-04-2013

30-06-2013

31-07-2013

31-07-2013

3rd quarter

01-07-2013

30-09-2013

31-10-2013

31-10-2013

4th quarter

01-10-2013

31-12-2013

31-01-2014

31-01-2014


Annual filings

 

Period

Start date

End date

Final payment date

Final filing date

2013

01-01-2013

31-12-2013

31-03-2014

31-03-2014


Corporate tax

 

Period

Start date

End date

Final payment date

Final filing date

2013

01-01-2013

31-12-2013

Depends on date tax assessment

01-06-2014


Personal income tax

 

Period

Start date

End date

Final payment date

Final filing date

2013

01-01-2013

31-12-2013

Depends on date tax assessment

01-04-2014


Payment


The deadline for payment depends on the type of tax form which has been filed. Wage tax and VAT are assessed by the business itself. When these tax returns are filed the business calculates the tax claim which must be paid. The tax authorities do not check the filed wage tax and VAT returns individually. Of course there will be standard checks but only in case of an audit the filed returns will be checked more thoroughly. The payment therefore must (in general) be made before the same deadline as for filing the tax return. 


For the corporate and personal income tax returns a different procedure applies. After these tax returns are filed the tax authorities will process the tax returns and issue a tax assessment. A longer period may pass before you will receive the assessment. In the meantime nothing needs to be paid. When you receive the tax assessment it will mention before which date the payment must be made. If you expect that you will have to pay tax it is possible to request the tax authorities to issue a provisional tax assessment to reduce the amount of interest which you will have to pay when the definitive tax assessment is issued.


In both situations it is very important that the right payment numbers (“betalingskenmerk”) are mentioned when you make the payment. If the payment number is not correct the tax authorities will not be able to link your payment with the filed tax return which will result in reminders and possible fines and interest. The payment numbers are mentioned on the periodic wage tax and VAT invitations and on the corporate and personal income tax assessments.

 

Time extension


For a corporate and personal income tax it is possible to request the tax authorities to grant a time extension for filing the tax return. This request must be filed before 1st April 2014 in case of the personal income tax return and before 1st June 2014 in case of the corporate tax return. The time extension will be 5 months. A registered tax firm like Expatax can arrange a longer time extension. 


It is not possible to get a time extension for filing wage tax or VAT returns. These returns must always be filed before the applicable deadline. 


As a crisis measurement it is under certain conditions possible for businesses to request a time extension for payment of tax assessments (VAT, wage tax, corporate tax), up to a certain amount.  


Services of Expatax


Expatax can prepare and file the applicable tax returns for yourself and your company and monitor the applicable deadlines. Expatax is a fully certified tax and accounting firm and offers the following services:

For more information about what Expatax can do for you please check our website. Also check our Knowledge Base which contains more than 300 answers to questions which we received. If you have a question or would like to make an appointment don’t hesitate to contact us.

 

Click here for our brochure about the tax deadlines.

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