Do you have to file taxes declaration?

If you live in Netherlands you automatically become tax liable, but it does not mean that taxes declaration should be filled. If you received letter from tax office with so called invitation to fill taxes it is equivalent to message about that you must to fill it, independently from expected result. If you are not received letter from tax office, but think, that have right of tax refund, be initiative fill declaration by yourself.

What amounts does the tax service pay?

The tax service pays back the amount starting from 15 euros, at the same time it requests the amounts starting from 50 euros. This means that if the results of declaration prove that you have to pay less than 50 euros, the tax service will forgive you this amount.

Which type of declaration to fill?

If you lived the whole year in the Netherlands (registering in a local council), you file an ordinary electronic declaration, the so-called form P. If you lived in the Netherlands only part of the reporting year (that is, you registered or discharged in 2017 year), you need to fill out the form M. This form is completed in paper form, or if you order it from us, then we send the electronic variant of the form. A paper version of the form can be requested in the tax office by phone or written request by mail. The time of form arrival will take quite a long time, about 6-8 weeks, so the deadline for filing reports for foreigners is 2 months later. If you lived abroad for the entire fiscal year but are a Dutch taxpayer (have income in the Netherlands), then you need to fill out Form C, which exists both in electronic and paper forms.

Fill declaration jointly or separately with your partner

To obtain the final result, it will not matter how you file the declaration – jointly or separately. For calculations, only information about your partner’s compliance with the notion of a fiscal partner is needed. In some cases, a joint declaration can not be filled. For example, if one of the partners is a newcomer. In this case, for one of the partners form M will be filled, and for other one – form P. If both partners are newcomers (arrived recently), a separate form M is filled for each partner. If one of the partners is an entrepreneur, it is also impossible to file a joint declaration. This is due to the fact that the partner entrepreneur must file an extended declaration, which includes a report about the company’s profits. Regardless of whether you submit a joint declaration or do it individually, each of the partners will receive its own solution. But even if you submit the declaration only for yourself, you need to notice your partner in it, because the incomes and benefits of both partners influence on each other.

Deadline for a declaration filing

The standard term for filing a declaration 2017 is from March 1, 2018 to April 30, 2018, inclusive. If you do not have time to collect documents or for some reason do not have time to file a declaration, there is an opportunity to request a postponement for 4 months (i.e. before September 1, 2018). If you ask for a deferral through a tax adviser (for example, with the help of our firm), you will receive term extension for 12 months (that is until May 1, 2019). Almost everyone have the opportunity to get a respite, the main thing is to have time to request it before April 30, 2018, and not be listed as a violator. For example, if you submitted your declarations after deadline twice in the previous three reporting years, you automatically fall into the list of violators and you will be denied to extend terms of filling declaration. If the violation had place only once within three years, your request will be granted. To request a postponement will be possible from February 7, 2018.

Terms of processing declarations and terms of payments receiving

To file a declaration before the appointed date does not make sense, since only on March 1 the tax office will have all the data from employers and banks. In the Netherlands declarations are not considered the ordinary order, but according to the BSN-numbers of the declarants. This gives you the opportunity to collect all the necessary documents, waiting for the receipt of annual reports (Jaaropgaaf) of your employers. Keep in mind that even if you worked for only one day or were on a sick leave for at least one day, you will receive employer’s annual report or a report about payment by the hospital organization UWV. Even such a small income can’t be ignored in the declaration. After March 1, the tax service will have all the data about your income, and only then, we can check this information for you. Therefore, if you are not sure that you remember all your earnings, it makes sense to give us your Digi code. By law, the processing time for the declaration is three months. That is why the tax service promises to process all, filed on time, declarations before July 1, but in practice it often happens in a different way. The same law allows the tax to extend the period of declaration review to two years. Especially long time can take form M and declarations where many different tax deductions are considered. After receiving a letter from the tax service with an approved payment, the money will be enrolled to your account within a week, or vice versa, you will receive an invoice for payment of the unpaid part of the tax. The standard term for paying income tax is 6 weeks.

Penalties

If you received a letter from the tax service but did not file a declaration, a reminder will come to your address with the recommended deadline for filing it, which usually is 1 month. If you ignore the first reminder, you will receive a second reminder with the requirement to file a declaration within 5 working days. In case of violation of this period, you will be fined from 226 to 4920 euros for not filing a tax declaration, or for filing it late. In addition to the fine, the amount of unpaid tax, calculated by the decision of the tax service itself, will be added, as well as the penalty that has run into during this time. The Dutch tax law fines not only for filing a declaration terms violation, but also for incorrectly specified in the declaration data, as well as for the untimely tax payment.

In case you filled in the declaration incorrectly

If you find an error before April 30, you just need to fill a new declaration, the previous one will be automatically canceled. If you find an error after April 30, but before you receive a tax payment, just like in the first case, just file a new corrected declaration. You will receive a new advance payment, in which there will be several corrections, but the result will be correct. If you find an error after you have received the final settlement from the tax, you can still change the declaration, but there is a special procedure for this, which we advise to implement with the help of a specialist.

What do you need to know in order to get the most favorable result from filing a declaration?

If you have, the opportunity to receive a tax refund, we strongly recommend ask for help from professionals. The tax law of the Netherlands is quite complex and for person without special training it will be quiet difficult to take into account all the subtleties. The amount paid by you to a specialist for filing a declaration almost always pays off. The tax consultant will take into account all possible deductions, make the necessary optimization of your taxes, and suggest the correct distribution of the tax burden between partners. In addition, agent will tell you what benefits or subsidies you can expect. Employees of Nalog.nl are always ready to help you fill out any tax documents and provide the necessary information on all the issues that you interested in.

Declarations from previous periods 2013-2016 year

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Advance report 2018

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Trial calculations of declaration results

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Order service

Taxes declaration 2017

We guarantee the correctness of completing the declaration on the basis of the data provided by the client

For the completeness and veracity of given data responsibility lay on customer

In case of an error on our fault, all corrections are made at our expense.

We do not provide training on how to fill in the declarations, we do not send Russian translation of legislation, we do not reassure employers, partners and former accountants of the correctness of the charges.

The cost of filing a declaration does not include consulting support, challenging the results, making corrections, explaining the calculations (except when the client owns the relevant subscription). All these services can be ordered separately, if you want it.
Fiscal partner

In the Dutch tax legislation, the concept of fiscal partnership is very important ...

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Налоговая декларация 2017

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