Enforcement order

Publication date 17-04-2026 | Last update 17-04-2026 | Information page

If you do not pay a tax assessment (on time), you will receive a payment reminder. After that, you have 2 weeks to pay. If you still do pay within this period, you will receive an enforcement order.

What is an enforcement order?

An enforcement order is an official letter from The Customs Administration of the Netherlands. You will receive this letter if you still have not paid after a payment reminder.

The letter gives you one last chance to pay. If you do not pay and you do not contact us, we can attach your wages, benefits, or assets.

How much will I have to pay?

An enforcement order comes with additional costs. These costs are added on top of the costs of the payment reminder. The exact amount depends on the size of your debt. These amounts are recalculated every year.

You can find the costs for official service of an enforcement order in Article 3 of the State Tax Collection Charges Act.

Do I have to pay interest on an enforcement order?

Yes. You pay interest if you do not pay a tax assessment on time. The amount of interest depends on when the payment reaches our bank account. Because we do not know exactly when you will pay, we cannot include the interest amount in the enforcement order.

What is the payment deadline for an enforcement order?

Have you received an enforcement order? Then you must pay within 2 days after the date on the enforcement order.

How do I pay?

The enforcement order includes payment information with all the details you need to make the payment.

How do we process your payment?

Your payment first covers the costs and interest. Any remaining amount goes towards the outstanding tax amount.

I cannot pay (on time)

If you cannot pay, you can apply for a deferral of payment or a payment arrangement. Or you can check whether you qualify for a waiver of payment.

You can also contact us by sending an email to: douane.nederland.invordering@douane.nl. Always include your Citizen Service Number (BSN) or your RSIN/tax number, and the assessment number/claim number.

What happens if I do not pay and do nothing?

If you do not pay and you do not contact us to request a deferral of payment or a waiver of payment, we may take enforcement measures. For example, we may attach your wages, benefits, or assets. We will charge extra costs for this.

What can I do if I disagree?

You can file an objection. Your objection only covers the costs of the enforcement order, not the tax assessment itself.

Do you want to file an objection?

Send your objection within 6 weeks after the date of the enforcement order. Make sure your letter includes the following:

• the date of objection
• your name, address, and phone number
• the assessment number you linked to the enforcement order
• the reason for your objection
• your name and signature at the end of the letter

Do you have supporting documents, such as proof of payment? These documents can help process your objection faster. Please send your letter, along with any attachments, to:

Douane
Team Invordering
Postbus 3070
6041 DN Heerlen

What happens after you have lodged an objection?

We will send you a confirmation of receipt after we receive your objection. If we receive your objection on time, we usually make a decision within 12 weeks after the date of the enforcement order you are objecting to.