Can I pay taxes later because of missed orders or other corona related matters?
If you cannot pay your VAT tax or income tax on time, the Tax Services include the short-term postponement and the payment arrangement. Read here how they work.
Corona: special postponement
Exceptional situations require exceptional measures. One such situation is the Corona crisis of 2020. Here, the Tax Authorities have announced that they will apply special measures to entrepreneurs who are already affected by and / or expect to be affected by the corona virus. In the first case you can request special postponement of payment and in the second case, if a provisional assessment has been imposed, you can adjust it.
Special postponement: motivation letter (and if necessary later statement by The Bookie)
By sending a letter to the Tax Authorities or filling in the online form via this link, you ask for postponement of payment. In the letter you simply explain how you got into payment problems due to the corona outbreak. Initially, you would need a statement from a third expert as an attachment to the letter. This has been canceled for the time being.
If this applies again at a later stage, we will draw up that statement for you for The Bookie customers as a third expert. In this way, just as we do with other schemes, we can help you with your postponement request. Normally this falls outside the regular activities and therefore outside the subscription and we charge our hourly rate for this. However, this special situation requires special measures. That is why we still do this with love and also for you free of charge.
How to
First things first: this postponement only applies after you have received a (supplementary) assessment called a '(naheffings) aanslag' in Dutch.
You write the above letter or text. Conditions are that you decide yourself whether you are entitled to the scheme and provide a complete overview in the letter with the answers to the question below. The motivation must show that:
1. your payment problems are temporary due to the corona virus.
Do not forget to mention the following in the letter:
1. your company name / your Chamber of Commerce / VAT ID (which is on your invoices) and your initials and last name
2. your address
Method towards the tax authorities
Can you make use of the special postponement? Fill in the special form online via this link or send your motivation letter to:
Belastingdienst
Postbus 100
6400 AC Heerlen
Since we want the response to reach you immediately (and not in the letterbox of our office which is closed because we work at home), it is best to send it yourself. The Tax Authorities will assess whether you will be granted a postponement. Recovery measures will stop during the assessment.