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Deadlines for filing tax returns in the Netherlands in 2015 for individuals and businesses - which tax returns need to be filed and when?


Individuals may have to file a personal income tax return. Businesses can be faced with several tax returns which have to be filed: wage tax, VAT, corporate tax and also income tax for the businessowner or freelancer. 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

Individuals

The personal income tax return will have to be filed every year. However, not every individual has to file a tax return each year. This depends on the  personal situation . In 2015 the income tax return for the tax year 2014 must be filed.

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. In 2015 the corporate income tax return for 2014 must be filed. 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. 

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. For corporate tax the tax year can also be different from a calendar year. It will then be a broken bookyear, for example from 1st April to 1st April.

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

Personal income tax

 

Period

Start date

End date

Final payment date

Final filing date

2014

01-01-2014

31-12-2014

Depends on date tax assessment (see below)

01-05-2015

2015 01-01-2015 31-12-2015 Depends on date tax assessment 01-04-2016

 

For the tax year 2014 the final filing date is extended till 1st May 2015. In previous years the final filing date was 1st April. This year an extra month is granted. For 2016 the same decision may be made but that is not known yet.

It is possible to request a time extension for filing the personal income tax return.

Corporate tax

 

Period

Start date

End date

Final payment date

Final filing date

2014

01-01-2014

31-12-2014

Depends on date tax assessment (see below)

01-06-2015

2015 01-01-2015 31-12-2015 Depends on date tax assessment 01-06-2016

 

It is possible to request a time extension for filing the corporate income tax return.

VAT

Monthly filings

 

Period

Start date

End date

Final payment date

Final filing date

December 2014 01-12-2014 31-12-2014 31-01-2015 31-01-2015

         January

01-01-2015

31-01-2015

28-02-2015

28-02-2015

         February

01-02-2015

28-02-2015

31-03-2015

31-03-2015

         March

01-03-2015

31-03-2015

30-04-2015

30-04-2015

         April

01-04-2015

30-04-2015

31-05-2015

31-05-2015

         May

01-05-2015

31-05-2015

30-06-2015

30-06-2015

         June

01-06-2015

30-06-2015

31-07-2015

31-07-2015

         July

01-07-2015

31-07-2015

31-08-2015

31-08-2015

         August

01-08-2015

31-08-2015

30-09-2015

30-09-2015

         September

01-09-2015

30-09-2015

31-10-2015

31-10-2015

         October

01-10-2015

31-10-2015

30-11-2015

30-11-2015

         November

01-11-2015

30-11-2015

31-12-2015

31-12-2015

         December

01-12-2015

31-12-2015

31-01-2016

31-01-2016

 

Quarterly filings

 

Period

Start date

End date

Final payment date

Final filing date

4th quarter 2014 01-10-2014 31-12-2014 31-01-2015 31-01-2015

        1st quarter

01-01-2015

31-03-2015

30-04-2015

30-04-2015

        2nd quarter

01-04-2015

30-06-2015

31-07-2015

31-07-2015

        3rd quarter

01-07-2015

30-09-2015

31-10-2015

31-10-2015

        4th quarter

01-10-2015

31-12-2015

31-01-2016

31-01-2016


Annual filings

 

Period

Start date

End date

Final payment date

Final filing date

2014 01-01-2014 31-12-2014 31-03-2015 31-03-2015

2015

01-01-2015

31-12-2015

31-03-2016

31-03-2016

 

For VAT it is in principle not possible to get a time extension for filing the return.

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

December 2014 01-12-2014 31-12-2014 31-01-2015 31-01-2015

         January

01-01-2015

31-01-2015

28-02-2015

28-02-2015

         February

01-02-2015

28-02-2015

31-03-2015

31-03-2015

         March

01-03-2015

31-03-2015

30-04-2015

02-05-2015

         April

01-04-2015

30-04-2015

31-05-2015

31-05-2015

         May

01-05-2015

31-05-2015

30-06-2015

30-06-2015

         June

01-06-2015

30-06-2015

31-07-2015

01-08-2015

         July

01-07-2015

31-07-2015

31-08-2015

31-08-2015

         August

01-08-2015

31-08-2015

30-09-2015

30-09-2015

         September

01-09-2015

30-09-2015

31-10-2015

31-10-2015

         October

01-10-2015

31-10-2015

30-11-2015

30-11-2015

         November

01-11-2015

30-11-2015

31-12-2015

02-01-2015

         December

01-12-2015

31-12-2015

31-01-2016

31-01-2016

 

4 week periods

 

Period

Start date

End date

Final payment date

Final filing date

         Period 1

01-01-2015

25-01-2015

25-02-2015

25-02-2015

         Period 2

28-01-2015

22-02-2015

22-03-2015

22-03-2015

         Period 3

25-02-2015

22-03-2015

22-04-2015

22-04-2015

         Period 4

25-03-2015

19-04-2015

19-05-2015

19-05-2015

         Period 5

22-04-2015

17-05-2015

17-06-2015

17-06-2015

         Period 6

20-05-2015

14-06-2015

14-07-2015

14-07-2015

         Period 7

17-06-2015

12-07-2015

14-08-2015

14-08-2015

         Period 8

15-07-2015

09-08-2015

09-09-2015

09-09-2015

         Period 9

12-08-2015

06-09-2015

06-10-2015

06-10-2015

         Period 10

09-09-2015

04-10-2015

04-11-2015

04-11-2015

         Period 11

07-10-2015

01-11-2015

01-12-2015

01-12-2015

         Period 12

04-11-2015

29-11-2015

29-11-2015

29-11-2015

         Period 13

02-12-2015

31-12-2015

31-01-2016

31-01-2016

 

Annual period

 

Period

Start date

End date

Final payment date

Final filing date

2014 01-01-2014 31-12-2014 31-01-2015 31-01-2015

2015

01-01-2015

31-12-2015

31-01-2016

31-01-2016

 

For wage tax it is in principle not possible to get a time extension for filing the return.

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. The standard payment period is 6 weeks. For the 2014 personal income tax assessment an extra period of 4 months is granted.

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 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 2015 in case of the personal income tax return and before 1st June 2015 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 in principle not possible to get a time extension for filing wage tax or VAT returns. These returns must 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 500 answers to questions which we received. If you have a question or would like to make an appointment don’t hesitate to contact us.

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Comments (2)
Comment by Jane on Sun, Mar 1st, 2015 at 8:14 PM
Hello, I have lived in Iceland most of my life and planning to move to the Netherlands soon.I would like to know when self-employed are supposed to pay income tax in the Netherlands. In Iceland, for example, we pay a fixed amount every month (agreed with the tax authority) and then eventually get a refund or pay extra at tax return time.In the Netherlands, it seems income tax is paid entirely after the tax return is submitted. Am I wrong?Thanks.
Comment by Arjan Enneman on Wed, Apr 8th, 2015 at 5:21 PM
The income tax return is filed every year. In the tax return the final calculations are made, which include all your income and expenses and tax credits. If you need to pay tax it is possible to apply for a provisional tax assessment. This way the expected tax can be paid in monthly installments like in Iceland. The tax authorities can also require that tax is paid per month. Benefit of paying monthly of course is that you can budget your payments better and that you don‘t have to pay interest in the amounts you already paid monthly. Once you start working in the Netherlands and have registered your business the estimate of the expected tax can be made. Expatax can assist with this.
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