When to file the tax return?
File the return by 30 June at the latest
If you are a non-resident taxpayer, you must file your tax return prior to 1 July 2019.
When do we send you a notice?
If we receive your return prior to 1 April 2019 you will receive a provisional assessment for income tax/national insurance contributions for 2018 and, if applicable, a provisional assessment for the Healthcare Insurance Act. Sometimes, you will receive a letter stating that we will not send you a provisional income tax assessment before 1 July 2019.
If you file a tax return after 1 April, our aim is to send you a message within 3 months after you have filed the tax return.
The payable amount or the refund is stated in the provisional assessment. The provisional assessment is based on the information you have provided. Once we have verified the information, you will receive the final assessment for 2018. Sometimes, you also pay tax interest in addition to income tax/national insurance contributions and the healthcare insurance contribution (only available in Dutch). The amount of this interest can be found in your assessment.
We also establish on the basis of your 2018 return whether you are already due for the payment of tax and contributions for 2019. If so, you will receive a provisional assessment for 2019.
Requesting a postponement
You must file a tax return in time. If you are unable to do so, you may request a postponement.