Applying for, change or stop a provisional assessment
You can apply for a provisional assessment if you believe that you receive a tax refund or have to pay tax. In that case, you must use the form 'Request for or change of a provisional assessment for non-resident taxpayers'. With this form you can also change or stop a provisional assessment. You can order this form online.
Until what date can I request or change a provisional assessment?
That depends on whether you must file an income tax return for the year for which you want to request or change the provisional assessment.
Do you need to file a tax return?
In that case, you can request or change a provisional assessment up to the final date by which we must have received your tax return. This date is stated in your tax return letter.
Have you been granted an extension for your tax return? If so, the extension date is also the final date on which you can request or change a provisional assessment.
Do you not have to file a tax return?
In that case, you can request or change a provisional assessment until 1 May after the year for which you want to apply for or change the provisional assessment. For 2020, this would be until 1 May 2021.
Stopping your provisional assessment if you only have tax credits and no tax allowances.
Use the form “Stopping the refund of tax credits’ (‘Stopzetten teruggaaf heffingskortingen’). All you have to do is to indicate which tax credit you wish to stop. Go to ‘Mijn Belastingdienst’ and download this form for which you need either your DigiD or a user name and password.
The back page of your provisional tax assessment shows which allowance and which tax credits you have. You have received the provisional tax assessment from us both on paper and in your Message Box.
Apply once, receive a provisional assessment every year after
You only need to apply for your provisional assessment once. After that, you will receive a letter from us in December of each year, stating the amount that you have to pay or will be refunded next year through your provisional assessment. The letter also states the information used to determine this amount. You must check this information yourself and make any changes, if necessary.