The deadline for filing (regular) income tax returns for 2019 is approaching. By 30 April 2020 (11:59 pm), the tax authorities must receive these returns.
General deadline
1 May 2020 is the generally applicable deadline for 2019 income tax returns. It applies to tax return forms issued in early 2020.
A different deadline applies to so-called M-bills. For M-bills issued in early 2020, that deadline is usually 1 July 2020.
A different deadline also applies to C-bills. C-bills issued in early 2020 must be submitted by 1 July 2020.
Tax return forms issued later than January or February 2020 will have a different deadline. You will find that deadline on the letter with which the Tax Administration invites you to file a tax return.
Fine
If you hand in your tax return after the deadline, you will not be fined immediately. You will only get one after you let the new deadline mentioned in a reminder expire.
If you fail to file the tax return (or do so much too late), the tax authorities will impose an assessment on you, which is based on an estimate of your income. There is a considerable chance that your income will be overestimated. In that case, file an objection with the Tax Administration in time (within 6 weeks of the date of the assessment notice).
Simultaneously, a default penalty is imposed. This amounts in most cases, for an income tax return, € 385 (but in exceptional cases, this fine can be as much as €5,514).
Postponement
If you do not manage to file your tax return before the deadline expires, you can ask the Tax Administration for an extension. Make that request before the deadline has passed. You can do this simply, with your DigiD, via MyTax Office. In principle, the Inland Revenue grants the deferral without question until 1 September 2020. You will receive written confirmation of this.
If you have VWG compile and file your tax return, we will request a postponement for this under the so-called becon scheme. Your 2019 tax return must then no later than 30 April 2021 have been submitted.
The 30 April date also applies to the deferral on income tax returns for 2018. For those returns, the deferral granted therefore ends on Thursday 30 April 2020.