Postponement of tax payments

Entrepreneurs and freelancers who get into trouble because of the corona crisis can ask for a postponement of payment. This request for postponement is now made more flexible: it becomes easier for all entrepreneurs to apply for more taxes and it becomes easier for small entrepreneurs to obtain a postponement of more than three months. An arrangement will also be made for companies that have a so-called g-account, which is often used in the construction or temporary employment sector. In this way, the government wants to ensure that as many entrepreneurs as possible will be able to hold on to their business.

Simpler applications

Requests for deferral of payment can now also be made via the Tax and Customs Administration's website using a simple online form. For this purpose, the entrepreneur logs in with his own DigiD. Tax service providers who wish to apply for a deferment on behalf of their clients can use the form with their own DigiD.  

Combined deferral for more taxes

The Tax and Customs Administration wants to avoid unnecessary work for the entrepreneur. Therefore, the entrepreneur only has to submit one request for postponement. 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. However, it remains important that entrepreneurs file a tax return in time and that they only apply for a deferment of payment after they have received an (additional) tax assessment from the Tax and Customs Administration.

Moreover, the postponement has been extended to more types of taxes. It was already possible to apply for a postponement for income tax, corporation tax, wage tax and turnover tax/trawback. Added to that now: gambling tax, excise tax, the consumption tax on alcohol-free drinks, insurance tax, landlord tax, energy tax and other environmental taxes and comparable taxes in the Dutch Caribbean.

For all aforementioned taxes this relaxed deferral policy applies until at least June 19, 2020. The digital deferral form will be adjusted in the coming days to include the new measures.

A separate arrangement has been made for the energy tax so that the postponement will also benefit customers of electricity and natural gas who run into financial problems, such as ornamental plant cultivation. This means that for April, May and June 2020, the energy supplier will not be able to charge energy tax, renewable energy storage or VAT on this to companies that receive a monthly invoice for actual consumption.

The energy suppliers will make preparations this week, so that the majority can do this as of next week. This will be difficult for small energy suppliers because of the implementation.

Longer postponement

Every entrepreneur who applies for a postponement because of the corona crisis has automatically been granted a 3-month postponement of payment. It is possible that a payment delay of 3 months is still too short for entrepreneurs. Entrepreneurs can also apply in writing for a longer period of deferment. The conditions for this are relaxed. Entrepreneurs with a tax debt of less than €20,000 can from now on obtain a longer postponement by sending evidence that the turnover figures or the orders/reservations have decreased considerably compared to previous months.

Does the entrepreneur have a debt higher than €20,000? In that case, the Tax and Customs Administration needs a statement from a so-called third party expert such as an accountant or sector organisation. We want to make this as simple as possible. More information about this will soon appear on the Tax and Customs Administration's website.

Unblocking a g-account

Companies that send, lend or second staff and use g-accounts can request the Tax and Customs Administration to unblock the balance on these accounts. In normal situations, only the surplus on the g-account can be released. In order to accommodate companies affected by the corona crisis, such as the construction industry and the temporary employment sector, amounts that have been reserved for wage tax or VAT can also be released temporarily. If these entrepreneurs have applied for postponement of payment, these entrepreneurs will thus receive the same benefits as entrepreneurs without a g-account.

More information: rijksoverheid.nl