Applying for a tax filing extension

In the Netherlands, you need to file tax returns, stating the income and costs for your business, and calculating the amount of tax you have to pay or will receive. Depending on your legal structure, you file an income tax return or a corporate income tax return. All businesses file VAT returns. If you employ staff, you also file a payroll tax return.

If you are unable to send in the required return on time, you can ask the Netherlands Tax Administraton (Belastingdienst) for a delay period: a filing extension.

Applying for an extension for your income tax return

You can apply for an extension for filing your income tax return in various ways (in Dutch). You can do so until the date that is stated on the declaration letter sent by the Netherlands Tax Administration. In most cases, this will be 1 May of the year following that over which you have to file the return. The Tax Administration will respond to your application. Do you want an extension of more than 5 months? Then you must explain why you need such a long extension in your application.

Applying for an extension for your corporate income tax return

Do you want to apply for an extension for filing your corporate income tax return? You can do so within 5 months of the end of the fiscal year. For many entrepreneurs that is until 1 June, because their fiscal year is the same as the calendar year. You can apply for an extension in various ways (in Dutch). If the Tax Administration gives you an extension, this is usually for 5 months. So until 1 November, if your fiscal year is the same as the calendar year. Do you want an extension of more than 5 months? Then you must explain why you need such a long extension in your application.

Applying for an extension of VAT and payroll taxes

You can only apply for an extension for filing your VAT return or your payroll tax return in exceptional cases. The Tax Administration will determine whether there are special circumstances for your situation. Contact your tax office for more information.

If the Tax Administration does not agree that you are in an emergency situation, you must simply file VAT returns and payroll tax returns on time. For most entrepreneurs, this is quarterly for the VAT return and monthly for payroll tax returns. Read on Belastingdienst.nl when you must submit your VAT return (in Dutch), and when you must file your payroll tax return (in Dutch).

Your tax advisor asks for an extension

If your tax return is submitted by a tax consultant, they can also apply for a filing extension for your income tax or corporation tax return. Your tax service provider can make use of the special deferral arrangement for tax consultants. They must do this by 1 May. You will then be given an extension until 30 April of the following year.