We have outlined the current situation regarding the special payment deferral in our article Special payment deferral – an update.
In our article With regard to the economic measures relating to the coronavirus crisis, we would like to inform you of the option of a special deferral of payment. In the meantime, on the website You can find out how to apply for this deferral on the Tax and Customs Administration’s website.
Letter
You must submit your request for a special deferral of payment by letter. No specific form has been or will be created for this purpose.
The Tax and Customs Administration will then assess the application. This is done manually and will therefore take some time.
However, as soon as the Tax and Customs Administration receives the letter, the enforcement measures will be suspended. You should therefore ensure that your letter clearly states that your request relates to a special deferral of payment in connection with the coronavirus outbreak.
Statement by an external expert
Within two weeks of submitting the application for special deferral of payment, a statement from an external expert must be sent to the Tax and Customs Administration (this statement may, of course, also be attached to the application). This could be an external consultant or financial expert, a trade association, or even your own accountant or financial adviser.
The statement must show that:
- there are existing payment difficulties (the request cannot be made in respect of anticipated future payment difficulties);
- the payment difficulties are temporary;
- will have been resolved by a certain date;
- and the business is viable.
Address
The request (the letter containing the external expert’s statement) must be submitted to:
Tax Office
PO Box 100
6400 AC Heerlen
Notification of inability to pay
To avoid directors’ liability, it may be advisable to declare insolvency as well as requesting a deferral of payment. We explain this in our factsheet Notification of inability to pay.
Provisional assessment
The Tax and Customs Administration rightly points out that a simple way to create some liquidity headroom is to adjust the provisional income tax or corporation tax assessment for 2020. This is possible if you expect to make a lower profit than that on which the provisional assessment is based. You must submit a request to reduce your provisional assessment electronically. You can, of course, do this via the tax return software that VWG uses to file your return.
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