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Payment extensions
Publication date 17-04-2026 | Last update 17-04-2026 |
Payment extensions for individuals
Have you received a tax assessment but cannot pay it on time? We are committed to helping you stay current with your payments. You can also check for yourself which options are available. Do any of the following situations apply to you?
- I received a tax assessment but cannot pay it on time.
- I have a payment plan, but I cannot longer meet the agreed terms.
You may be able to get more time to pay or a payment plan. There are two options:
- Short extension: a payment plan of up to 4 months
- Long extension: a payment plan of up to 12 months
Short extension (up to 4 months)
Upon request, you can receive a payment plan of up to 4 months. The 4-month-period starts on the payment deadline of your oldest tax assessment. You can receive extra time to pay if you meet the following conditions:
- Your total outstanding tax debt is less than € 20,000. If you received an extension because you filed an objection of appeal, that tax debt is not included in the calculation.
- You have no outstanding tax assessments for which you have received a court order.
- You have not received a deferral of payment before for these or other tax assessments due to payment problems or the offsetting of a tax refund.
Long extension (up to 12 months)
If you request a longer payment arrangement, we will assess your situation. Together, we will agree on an amount that you will pay us each month. A longer payment plan can last for a maximum of 12 months, starting from the date on which we officially approve your extension.
How to request short deferral or payment plan
Short-term deferral
Did you receive a tax assessment which you cannot pay on time? Then request Customs for a deferral or payment plan. You can e-mail your request for a short-term deferral to douane.nederland.invordering@douane.nl. Please include:
- the claim reference number
- and your telephone number
Payment plan
If you request a longer payment plan, we will look at your personal situation. Together, we will decide the amount you pay each month. A longer payment plan lasts up to 12 months. The 12-month period starts on the date on which the recipient officialy approves your payment plan (by issuing a decision).
To request a payment plan of up to 12 months, use the form for private individuals. Send the completed and signed form to:
Douane Amsterdam
Invordering
Postbus 3070
6401 DN Heerlen
What happens after I request a payment plan?
If you have submitted a request for a payment plan, we will ensure you do not receive any reminders or official payment order while we review your request. This review may take some time.
Processing time
You will be charged interest if you pay late. This also applies if you have been granted a deferral or payment plan. It takes some time before your bank transfers the money to our account. Please keep this in mind, especially if the payment date is on a weekend or public holiday.
Payment extensions for business owners
Have you received a tax assessment but are unable to pay it (on time)? If so, please contact us. You may be able to get a deferral or a payment plan.
Short-term deferral for business owners (up to 4 months)
You can apply for a short-term deferral of payment in writing or by telephone. This deferral lasts for a maximum of 4 months, counting from the final due date of the oldest tax assessment. You can receive short-term deferral if you meet the following conditions:
- Your total outstanding tax debt is less than €20,000. If you were granted a deferral because you filed an objection or an appeal, that tax debt does not count.
- This does not apply to tax that you are required to pay on your tax return. In that case, please wait for the tax assessment.
- The tax is not a provisional assessment
- You have a record of filing the relevant tax returns correctly, completely, and on time.
- You have no outstanding tax assessments for which you have received a court order.
- You have no outstanding administrative fines.
- You have not previously been granted a deferral because of payment difficulties or the offsetting of a tax refund.
When you cannot get a deferral
You cannot get a deferral of payment for taxes that you are required to pay via your tax return.
Payment plan for businesses (up to 12 months)
Do you not meet the conditions for a 4-month deferral? Or do you need more time? Then you can apply for a payment plan of up to 12 months. The 12-month period starts on the date on which the recipient officially approves your payment plan (by issuing a decision).
If the debt concerns import duties, you must provide security, such as a deposit or bank guarantee, for the full amount for which you are requesting deferral.
In other cases, the recipient may also ask for security, such as a deposit or guarantee. This may happen, if:
- you have had problems with tax returns or payments in the past, or
- you have a large tax debt
The security is usually equal to the amount for which you are requesting a deferral.
How do I request a deferral or payment plan as a business owner?
Short-term deferral
You can submit a request for a short-term tax referral with Customs. You can send to douane.nederland.invordering@douane.nl. Please include:
- the claim reference number
- and your telephone number
Payment plan
Please use the payment plan form for business owners. Send the completed and signed form to:
Douane Amsterdam
Invordering
Postbus 3070
6401 DN Heerlen
What happens after I submit my request?
Have you requested a payment plan? If so, we will make sure you do not receive any reminders or official payment order while we review your request.
Processing time
You will be charged interest if you pay late. This also applies if you have been granted a deferral or payment plan. It takes some time before your bank transfers the money to our account. Please keep this in mind, especially if the payment date is on a weekend or public holiday.
Is the payment plan no longer feasible?
Are you finding it difficult to keep up with your payment plan? If so, please contact us immediately. We will work with you to find a suitable solution. You can email us at douane.nederland.invordering@douane.nl. Please include:
- the claim reference number
- and your telephone number.
I am late with my payment
Have you just missed the payment deadline? If you pay quickly, it might not cost you anything. But if the payment deadline passed some time ago, it will usually cost you extra.
Select which situation applies to you:
I have received a payment notice
When a notice is sent, you must pay extra costs. The amount you need to pay depends on the size of your debt. You can find the reminder costs in Article 2 of the State Tax Collection Charges Act.
On the payment notice, you will see the outstanding amount of your tax assessment. Do not forget to pay the notice fees as well.
Payment deadline
The payment notice shows the date by which we must receive your payment. This is the final payment date. If we do not receive your payment on time, you will receive a court order.
I have received a court order
We charge high fees for issuing a court order. The amount you need to pay depends on the size of your debt. You can find the reminder costs in Article 3 of the State Tax Collection Charges Act.
These costs are added on top of the notice fees. Always pay these costs together with your debt. If you do not pay within 2 days, we may take collection measures, such as seizing your bank account or income.
Please do not make us seize your property
Are you unable to pay your tax assessments? Then always stay in contact with us. This can help prevent us from having to seize your assets. The letter you receive from us shows who you can contact. You can also email us at douane.nederland.invordering@douane.nl.
Contact Debt Collections
Currently, we are difficult to reach via phone. Do you have questions and cannot find the answer on our website? Then send an email to: douane.nederland.invordering@douane.nl. This email address is only for questions about debt collection.
Would you like to be called back? Then clearly mention this in your email. Please always include your phone number, citizen service number (BSN) or your RSIN/Tax number, and the assessment number or claim reference number. We will contact you as soon as possible.