Entrepreneurs and self-employed persons who are in trouble due to the corona crisis can ask for deferment of payment. This postponement request is now being further simplified: applying for all entrepreneurs becomes easier, applies to more taxes and it becomes easier for small entrepreneurs to get a postponement longer than three months. An arrangement is also made for companies that have a so-called g-account, which is often used in the construction or temporary employment sector. With this, the cabinet wants to ensure that as many entrepreneurs as possible can maintain their business.
The entrepreneur therefore only has to submit one postponement request. The postponement then applies not only to the existing tax debt, but also to the debts that will be added in the following 3 months.
The postponement has also been extended to more types of taxes. Postponements could already be filed for income tax, corporate tax, payroll tax and turnover tax / VAT. In addition, gambling tax, excise duty, consumption tax for alcohol-free drinks, insurance tax, landlord levy, energy tax and other environmental taxes and comparable taxes in the Caribbean Netherlands.
For all aforementioned taxes, this simplifying of deferral policy applies until at least June 19, 2020.
A separate arrangement has been made for energy taxation, so that the postponement will also benefit electricity and natural gas customers who are in financial difficulties, such as floriculture. This means that for April, May and June 2020, the energy supplier cannot charge energy tax, renewable energy storage or the VAT on this to companies that receive an invoice every month about actual consumption.
Every entrepreneur who applies for a postponement due to the corona crisis has automatically received a 3-month payment extension. Entrepreneurs can also apply for an extension for a longer period. The conditions for this are enlightened. Entrepreneurs with a tax debt of less than 20,000 euros can now receive a longer extension by sending documentary evidence that turnover figures or orders / reservations have decreased significantly compared to previous months.
When the entrepreneur has a debt higher than 20,000 euros, then the Tax and Customs Administration requires a statement from a so-called third expert, such as an accountant.