The Dutch government has taken tax measures to help the entrepreneur or freelancer who are in trouble with their company due to the corona crisis . The following tax measures are involved.
Special deferral of payment
Enterpreneur can ask the tax authorities for special deferral of payment. This is possible for all assessments of income tax, corporate tax, turnover tax (VAT) and payroll taxes.
The enterpreneur has to send a letter. In the letter the enterpreneur has to ask for a deferral of payment and the enterpreneur has to indicate that he/she has encountered payment problems due to the corona outbreak. After receiving the request of special deferral of payment the tax authorities will stop with the claims. The enterpreneur will automatically receive a 3-month extension of payment. The enterpreneur does not have to pay a fine for not paying VAT or payroll taxes on time.
In case the payment delay of 3 months is too short, the enterpreneur can also request an extension for a longer period. In that case the tax authorities can request to provide additional information (possibly a statement from a third expert). For the first 3 months, no statement from a third expert (for example an accountant or sector organization) is required.
The enterpreneur has to take into account the following conditions in order to apply for special deferral of payment.
When can the enterpreneur apply for postponement?
The enterpreneur can apply for postponement for all assessments of income tax, corporate tax, turnover tax (VAT) and payroll taxes. The enterpreneur can apply for postponement even after a tax return has been filled in and already has been received an assessment.
Reduction of the provisional assessment
When the enterpreneur expects a lower profit due to the corona outbreak and/ or the enterpreneur has to pay a provisional assessment for income tax or corporate tax then the enterpreneur can request to change the provisional assessment so the enterpreneur immediately pay less tax. The enterpreneur has to lower his/her income for this. If the amount of the new provisional assessment is less than the tax the enterpreneur already paid in the first months of the year, the tax authorities will refund the difference to the enterpreneur.
How can the enterpreneur change the provisional assessment?
For income tax, the enterpreneur can change the provisional assessment via Mijn Belastingdienst.
For corporation tax, the enterpreneur can change the provisional assessment in 3 ways:
The enterpreneur has to use the form in the new entrepreneur portal: Mijn Belastingdienst Zakelijk. Go to Logging in for entrepreneurs, choose Mijn Belastingdienst Zakelijk and log in with eHerkenning.
The enterpreneur has to maken the request or change with his/her commercial software package or by the tax consultant.