You can only request a special deferred tax payment due to the coronavirus until January 1, 2021.

You are an entrepreneur and have not yet applied for special deferral (bijzonder uitstel) , which allows you to postpone due to the coronacrisis the due date for the accrued taxes. You can do it now, before January 1, 2021. If you have already applied for or extended a special deferral until October 1, 2020, and now want to request such a deferral for the next period, then this is only possible until January 1, 2021. Within three weeks of applying for a deferral, you will receive a letter with the decision of the Dutch tax office. With this grace period, you do not need to pay taxes until July 1, 2021.

You can request a special grace period Online Training: For those who prefer the flexibility of learning from a distance or cannot make it to our Sofia location, we offer comprehensive online courses. or in writing 

Please note that further tax payment obligations arising from January 1, 2021 must be fulfilled as usual, that is, without deferment of payment. The closest of these taxes (depending on your responsibilities for reporting and payment periods) are taxes for the 4th quarter of 2020, December 2020 or the 13th 4-week period for 2020 - with a payment deadline of January 31 2021, and deferment for them is no longer provided. In other words, all subsequent reporting and payment taxes must be carried out in accordance with the procedure established by law - i.e. requesting a deferment for them is not possible.

Payment of taxes for which a special deferral was issued should begin on July 1, 2021.

Summing up.

The Dutch government has closed the special deferment due to the coronavirus crisis - that is, such a deferment is provided for tax payment deadlines that arise only from March 12, 2020 to December 31, 2020. If you have already taken advantage or will still take advantage (until January 1, 2021) of such a deferment, then you do not yet pay taxes to which this deferment applies. But do not forget that any tax deferral is a tax liability. In the spring of 2021, you will receive a letter from the Dutch tax office offering you a payment schedule for this debt, according to which you will need to pay this tax debt from 1 July 2021 to 1 July 2024. In other words, you will have to pay a fixed amount monthly for 36 months. If you decide to pay off such debt earlier or increase the amount of the monthly payment, contact the tax service and adjust the payment schedule.