The Dutch Tax Authorities have made a change to the process of obtaining a deferral of VAT payments. They had previously required a written application but this has now changed and for deferrals for 3 months, there is an online form that can be submitted. VAT returns have to be submitted on time and it is not possible to apply for deferral until the business has received an assessment for non-payment of the VAT return. If a business requires an extension in excess of 3 months, there is still a requirement to submit a written request providing third party evidence as to why a deferral of more than 3 months is required….
Sign up to our newsletter
VAT legislation is complex and constantly changing. For further clarity, stay up to date with the latest VAT news by signing up to our newsletter.