Payment of tax

Payment problems due to coronavirus? Postponement of payment possible for entrepreneurs including self-employed persons.

The Dutch Tax Authorities are taking measures to mitigate the consequences of the corona virus for entrepreneurs. Are you an entrepreneur or freelancer and do you have payment problems due to the corona virus? Then you can ask the Tax Authorities for special deferral of payment. You can also adjust your provisional assessment to be paid.

How do you request an extension?

You can apply for special deferral of payment for all assessments of income tax, corporate tax, turnover tax / VAT and payroll tax.

Send a letter to the tax authorities for this. In the letter you ask for deferral of payment and explain how you got into payment problems due to the corona outbreak. The recovery measures are then stopped.

You can read further below what other conditions apply here. You do not have to pay a fine for not paying VAT or wage tax on time.

Reduction of your provisional assessment

Do you expect a lower profit due to the corona outbreak and are you now paying a provisional income tax or corporate tax assessment? Then you can change your provisional assessment so that you immediately pay less tax. Lower your income for this.

Expatax can arrange this for our clients.

Other conditions for application for deferment of payment

With the letter in which you request deferral of payment, we ask you for a statement from a third party expert.

That statement shows that:

  • There are existing payment problems and, for example, no yet expected payment problems.
  • Your payment problems are temporary due to the corona virus.
  • Your business is viable.

For example, a third party expert is:

  • An external consultant.
  • An external financier.
  • A branch organization.
  • Your own accountant or tax advisor.

Send your request for postponement with motivation and the expert’s statement to:

Tax Authorities
PO Box 100
6400 AC Heerlen

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