Advance calculation (voorlopige aanslag) - an option for those who want to pay taxes or receive tax deductions not at once, but on a monthly basis
28.10.2021Voorlopige aanslag - this is a preliminary calculation and payment of taxes not yet accrued to you and, on the other hand, receiving tax deductions or benefits in advance. Why and who benefits from voorlopige aanslag, we will explain in this article.
First, let's analyze the situation in which provisional attack may be needed by owners of small and large businesses.
Agree that the amount of accrued taxes that must be paid at one time can drive you into a stupor. Of course, if you do not earn very much and you have been charged 500-600 euros in taxes, then there is no problem. But if you are an individual entrepreneur (EMZ) or the owner of a BV (limited liability company), then a surprise in the form of conditional 40 euros can spoil the mood for a long time. Indeed, when planning the amount of tax, it is not always possible to calculate with absolute accuracy. And not everyone plans it.
An advance payment (provisional attack).
How does he work?
Even before the filing of annual reports, starting from December 1 of this year, it will be possible to apply for an advance payment for 2022. You estimate in advance that you will earn a certain amount, with which you will have to pay taxes. You transfer this approximate amount of taxes to the tax authority (Belastingdienst) every month in advance throughout 2022.
A year later, in 2023, after filing the declaration, when it will be clear exactly how much you earned in 2022, Belastingdienst makes the final calculation. If you overpaid, then the tax refunds the amount of the overpayment, if you underpaid, then you will be invoiced for the missing amount. In any case, the amount will not be as significant as if you paid for everything in one go.
Provisional attack - this is not only about paying taxes, but also about receiving money (for example, subsidies or tax refunds).
Let's take a mortgage return as an example. Suppose that it is important for you to receive a refund every month, and not once a year after filing a declaration, that is, every month for 100, not 1 in a year. By analogy with the advance payment of taxes, the inspection, after filing the declaration, will carry out the final calculation and approve the final amount of the refund, which may be more or less - or exactly as much as needed.
It is important to consider that provisional attack can be corrected or stopped.
When should this be done?
- When the terms of the mortgage change. If the rent has changed downwards, then the return will also decrease.
- When the financial situation changes. Let us assume that incomes have decreased or, conversely, increased.
- When selling a house.
Please note: if you are requesting a voorlopige aanslag stop in the current calendar year, then you will need to return all payments for the current period. Therefore, first it is better to make changes to stop receiving for the current period, and then file a report on stopping advance payments for the next year.
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