Questions and answers published on the Tax Service Providers’ Forum (run by the Tax and Customs Administration) indicate that pre-coronavirus debts may be included in the payment plan for settling tax debts for which special deferral of payment has been granted in connection with the coronavirus crisis.
Pre-pandemic debts
With “pre-pandemic debts” refers to the taxes that were due before the coronavirus crisis. This concerns tax liabilities for which the payment deadline expired before 12 March 2020.
The debts that should have been paid during the period from 12 March 2020 to 31 March 2021 are “coronavirus-related debts“.
If the final payment date is after 31 March 2021, these are considered “newly arising obligations”. No special deferral of payment can be obtained for these obligations (although a standard deferral of payment may be available).
For example, the VAT return for the first quarter of 2021 is one such new obligation: the VAT due on this return must be paid by 30 April 2021 at the latest.
Depending on how the coronavirus crisis develops, the date of 31 March 2021 may well be postponed.
Payment scheme
Business owners may be granted a special deferral of payment for debts arising from the coronavirus crisis. This deferral involves the suspension of all enforcement measures for the three months following the date on which the request is submitted. Business owners who require a special deferral of payment for a longer period may ask the Tax and Customs Administration to extend the three-month period. This request may also be made (well) after the three-month period has expired.
Coronavirus-related debts must be repaid in 36 equal monthly instalments with effect from 1 July 2021 (faster repayment is, of course, permitted). However, business owners who have applied for an extension to the payment deferral may also repay their pre-coronavirus debts in this way.