The deadline for submitting income tax returns is etched in many people’s memories: 1 April. However, a few years ago, it was brought forward by a month. This was to allow time to process as much data as possible in the pre-filled tax return (VIA).
You must submit your 2017 income tax return before 1 May 2018. A handy tip: as far as your income tax return is concerned, the work must have been carried out before the day on which it was performed.
Postponement
If that doesn’t work, you must ask the Tax and Customs Administration for an extension before 1 May. You can do this quite easily via your personal account on the Tax and Customs Administration’s website. To log in, you’ll need your DigiD required. If that isn’t possible, you can request an extension by calling the Tax Helpline (0800-0543). Alternatively, you can use the deferral form.
The extension will be granted until 1 September 2018. The Tax and Customs Administration will confirm this in a letter within three weeks. If you do not receive this letter, please contact the Tax Helpline to check whether the extension has been granted.
If your tax return is filed by a tax adviser, they will usually apply for an extension as a matter of course. Under the so-called ‘becon’ scheme, the extension for 2017 tax returns runs until 1 May 2019. However, the adviser must submit the tax returns, as required by the ‘becon’ scheme, in instalments throughout the extension period.
Too late
If you submit your tax return late, you will receive a written reminder from the Tax and Customs Administration (sometimes you will receive a reminder notice before the formal reminder). In the reminder, the Tax and Customs Administration will give you a limited period of time in which to submit your tax return. If you fail to do so, the Tax and Customs Administration will impose a late filing penalty.
The penalty for non-attendance is usually € 369, but in the event of persistent non-compliance, this can amount to as much as €5,278. The amount of this fine does not depend on the amount of tax due. You will also be charged the fine if you do not owe any tax or are due a tax refund.
It’s 1 April after all
The date of 1 April is still important, however. If you submit your tax return before 1 April, you are guaranteed to receive a response from the Tax and Customs Administration before 1 July. If you are expecting a tax refund, you naturally wouldn’t want to wait too long for it. But even if you have to pay (additional) tax, it makes sense to submit your tax return in March. This is because if the tax assessment is issued after 30 June, the Tax and Customs Administration will charge tax interest. And the rate for this is as high as 4% (on an annual basis). You can also avoid tax interest by requesting a (further) provisional assessment in good time. Read more about tax interest in our article Tax interest: prevention is better ….
Abroad
If you do not live in the Netherlands, different deadlines apply to those described here. A foreign taxpayer must submit their Dutch income tax return by 1 July. A foreign taxpayer may also apply for an extension for this. This will then be granted until 1 November. The tax helpline for foreign taxpayers can be reached on 055 538 5285 (or from abroad: +31 55 538 5385).
Do you need to file a tax return?
You must do so in any case if the Tax and Customs Administration has invited you to do so. You will then receive a letter by post and a message in your inbox at MyGovernment a tax return.
If you have not received a tax return form, you should still check whether you need to file a tax return. You must file a tax return if you have earned more than € 45 pay additional income tax. In that case, you are obliged to ask the tax authorities to issue you with a tax return. But of course, you can also simply submit the tax return straight away via your personal portal or through a tax adviser.
If you owe more than €45 in income tax and do not request a tax return by 14 July at the latest, the Tax and Customs Administration may impose a late filing penalty on you. This amounts to no less than € 2.639.
If you are due a tax refund, you may submit your tax return when the amount due € 15 or more. This used to be called a T-form, but with electronic returns you no longer see any difference.