Deferral scheme corporate tax 2022
Usual return period
When you have received a letter from the Dutch Tax Authorities (Belastingdienst), in which you are invited to declare your Corporate Tax over 2022, then you have to do that before the specified date. Usually this is June 1, 2023.
It is possible though, to request a postponement. There are two ways to do so:
- You can apply for postponement yourself (as of March 1, 2023), or
- We, as your tax consultant, can do this for you.
Postponement through us or applying yourself
If you want to make use of the deferral scheme and apply for this yourself, then your declaration is postponed for five months, until November 1, 2023. The postponement that we may apply for, runs for twelve months, until May 1, 2024.
If we have already done your tax declaration in 2021, then we automatically apply for postponement for 2022. So you don’t have to ask for this specifically. But if you rather not make use of the deferral scheme, do let us know. In that case we will not apply for postponement.
If we have not done our tax declarations earlier, please let us know if you want us to apply for the deferral scheme.Just to be on the safe side; do ask for postponement yourself too.
How to request postponement yourself?
There are three ways to make use of the deferral scheme yourself:
Via the online portal on Mijn Belastingdienst (in Dutch only), by telephone (tel. 0800-0543, keep your social security number at hand) or with a downloadable form.
Make sure you do apply for June 1, 2023!
Declaration due date depends on duration and end date of your fiscal year
Because the fiscal year of companies might not be the same as calendar years, and because in some cases a fiscal year might be longer or shorter than twelve months, The due date for declaration can deviate from the usual due dates as are mentioned above. If this is the case with your company, beware that this also has consequences for postponement of your tax declaration.
For fiscal years (of twelve months and shorter) that end on December 31st, the declaration due date is 1 June; thus five months after the end of the fiscal year.
For a short fiscal year, that does not end on December 31st, the declaration due date is 1 April in the following year.
For broken fiscal years (that do not end on December 31st), the rule applies that tax declarations must be done within five months after the end of the fiscal year.
When there is made use of the regular referral scheme for corporate tax declaration, the return period of the declaration is extended with an additional 5 months.
Below you will find the deferral scheme for tax consultants.
Deferral scheme for tax consultants – fiscal years ending on December 31st 2022
Postponement until May 1, 2024
Deferral scheme for tax consultants – short fiscal years not ending on December 31st 2022
Postponement until March 1, 2024
Deferral scheme for tax consultants – broken fiscal year
Postponement possible up to 16 months after the end of the fiscal year. So if, for example the fiscal year ends in the end of june, the postponement applies until the end of October in the following year.
If there are circumstances through which you are unable to have your tax declaration being made, we can apply for an additional postponement. In that case we must apply for this before the due date of the earlier postponement. To get this request approved, we must provide legitimate reasons that motivate why an additional postponement is required.