Many companies are seeing their turnover and profit decline, while their costs and expenses remain unchanged. If you find yourself in this situation, you can request a deferment of payments from the Tax and Customs Administration. Entrepreneurs can obtain a deferment of payments online for the payment of payroll tax, income tax, corporation tax, VAT, gambling tax, excise duties, consumption tax on non-alcoholic drinks, insurance tax, the landlord levy, energy tax and other environmental taxes and comparable taxes in the Caribbean Netherlands. You will be granted a deferment of payments automatically for a three-month period.
Longer deferment possible
If a three-month deferment is insufficient, you can also ask for a longer deferment period. Entrepreneurs with a tax debt of less than € 20,000 can obtain a longer deferment by submitting documents as evidence that their turnover or orders/reservations has/have fallen significantly compared with previous months.
Please note:
In the case of a higher tax debt a declaration is required from a third-party expert, such as an accountant. The specific requirements are yet to be announced.
G-account
Companies that use a G-account can ask the Tax and Customs Administration to unblock the credit balance in this account. This means that amounts set aside for payroll tax or VAT payments can also be released temporarily. If these entrepreneurs have applied for a deferment of payments, they will therefore enjoy the same benefits as entrepreneurs without a G-account.
One deferment application
To obtain a deferment of payments for these taxes, only one deferment application has to be submitted.
The deferment then applies not just to the existing tax debt, but also to additional debts arising over the following three months.
This relaxed deferment policy will apply to all the taxes mentioned above until at least 19 June 2020.
Please note: tax return must still be submitted
Entrepreneurs must submit their tax return on time, as they can only apply for a deferment of payments after they have received an assessment or additional assessment from the Tax and Customs Administration.
Energy tax
Separate arrangements have been made in relation to energy tax. As a result, the deferment also benefits consumers of electricity and natural gas who experience financial problems, e.g. in the floriculture sector.
Default penalties
The tax authorities will also be scrapping or reducing so-called default penalties for the non-payment or late payment of taxes. Such penalties are imposed if you are late in paying your VAT, for example. There will be no need to pay or lodge an objection against these penalties.
Log in using DigiD
As this form of deferment is also intended to apply to entrepreneurs who are subject to income tax, you must apply for the deferment using your DigiD. Your DigiD is not used for any other purpose and is not linked to the deferment. On the online form you also need to indicate your company’s details, including your RSIN or BSN.
Please note:
Legal entities can apply for a deferment via the DigiD code of an employee, their director/major shareholder or their intermediary. Intermediaries can apply for a deferment for their clients using their own DigiD.