Payment

Always state the payment reference listed in the 'Payroll tax return letter' when you make your payments.

The timeliness of payments is determined on the basis of the time at which the payment is transferred to the Tax and Customs Administration's account.

You transfer payments to the Tax and Customs Administration's IBAN account number IBAN NL86 INGB 0002 4455 88, in the name of the Belastingdienst, Apeldoorn, the Netherlands. When you use Internet banking to make payments or payment orders are automatically generated by your accounting software then you must make sure that you transfer the amounts to the correct account number and cite the correct payment reference.