Entrepreneurs to pay off tax debt starting 1 October 2022

Have you received a letter from the Dutch Tax and Customs Administration with an overview of your tax debts? From 1 October 2022, entrepreneurs must pay off tax debts that have arisen due to the special tax payment extension. You can read how this works in this article.

Entrepreneurs who had payment problems due to the corona crisis could request a special extension of tax payment from the Tax Administration between 12 March 2020 and 31 March 2022. Since 1 April 2022, you have to pay newly generated taxes on time again. Have you been granted a special tax extension? Then you have received, or will shortly receive, a letter from the Tax Administration with an overview of your debts and information about the payment arrangement.

Tax letters with debt overview

The Tax and Customs Administration will send you a letter from the beginning of April with an overview of your accrued tax debt and the conditions of the payment arrangement. In July, a letter will follow with the final amount of the debt and the amount that you will have to pay each month, starting 1 October, to repay the debt.

Repay tax debt special extension

You will have from October 2022 to November 2027 to repay the tax debt. You pay a fixed amount every month. This monthly amount is stated in the letter you receive from the Tax Administration. The final payment date for the 1st instalment is 31 October 2022. You can also start paying off earlier (in Dutch). 

Problems repaying

Are you unable to repay the special tax extension from October? Then take action as soon as possible to solve your problems. The rule is that entrepreneurs must pay off this tax debt in full. This means that there is only the possibility of a (partial) waiver of tax debt in exceptional cases.

You do not have to solve debts alone. There are organisations, such as debt counsellors, that can help you, sometimes for free. And here is a series of articles that may help you identify and resolve your debts step by step.

Problems with tax payment after 1 April

From 1 April, entrepreneurs have to pay taxes as usual and requesting a special extension is no longer an option. You may be able to get a regular tax extension or a payment arrangement (in Dutch) if you fail to pay your new tax bills on time after 31 March. This has no consequences for the payment arrangement or the amount of the tax debt that you accrued during the special extension of payment.

Mistakes in debt overview

On 14 April 2022, the Dutch Tax and Customs Administration announced that some businesses received an overview letter with incorrect calculations (in Dutch). In these, too much recovery interest was calculated. The affected businesses will receive a new overview letter in July.

Do you have questions or problematic debts? Call the Netherlands Chamber of Commerce KVK Advice Team. They can help you further.

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