Frecuently asked questions
01) What does it mean Gemeente, Belastingdienst, KVK, Toeslagen, DigiD?
Gemeente = Municipality / City hall
Belastingdienst = Tax authorities in the Netherlands (www.belastingdienst.nl)
Kamer van Koophandel (KVK) = Chamber of commerce in the Netherlands (www.kvk.nl )
Toeslagen = Subsidies in the Netherlands (www.toeslagen.nl)
DigiD = Electronic signature in the Netherlands (www.digid.nl )
Sociale Verzekeringsbank (SVB) = Social Security Bank (www.svb.nl)
02) How many types of tax return forms exist and which one should I use?
If you are registered in the City hall, with an address outside The Netherlands, for a whole year (For example, if you were registered in the Gemeente from 1st January to 31st December with your address from Spain), then you should use the C Form, to file an income tax return. This does not apply to government employees stationed abroad.
If you are registered in the City hall with an address in the Netherlands, for part of the year, then you have to file the Income Tax with the M Form. For example, if you were living in Spain but you worked in The Netherlands (whether or not you were registered in the city hall) from January 1st to May 15th and then you registered in the city hall with an address in the Netherlands, then you are a partial resident. You have to file your income with M Form.
If you are register in the city hall with an address in The Netherland during a whole year, from January 1 to December 31 from, then you must declare the Income tax with P Form. You can find this format, both online and on paper.
03) Am I obliged to file an income tax return?
It is important to consider the following:
- If you received an invitation from the Netherland’s tax authorities (Belastingdienst), then you are required to file an income tax return (Inkomstenbelasting) before the date mentioned in the invitation. If you do not submit your income tax return on time, then you may receive a fine.
- If you did not receive the invitation from the Netherland’s tax authorities (Belastingdienst) then you will have to calculate your taxes with a tax advisor. If in your income tax return, you have to receive less than €15 or you have to pay more than €46 in taxes, then you have to file that year, an income tax return.
- If you do not submit on time an income tax return and the Netherlands’ authorities (Belastingdienst) have to ask you, to submit an income tax return after the deadline, then you may receive a fine.
04) What are the dates, on which the income tax return must be submitted?
Every year between March and April, you should file an income tax return. For example, if you want to file an income tax return of 2019, you may submit it between March 1st, 2020 till April 30, 2020. If you file on time a tax return, you will receive (in case you get an income tax refund) an income tax refund between 3 and 6 months. According to the Netherland’s tax authorities (Belastingdienst), if you do not send on time your income tax return, the resolution may delay until 3 years.
05) How many years back can I file an income tax return? Can I file an income tax return from past years?
You can file an income tax return up to 5 years. For example, if today is March 2020 and you want to file the income tax return from 2019, but you did not submit an income tax return since 2015, then you may file the income tax return from 2015, 2016, 2017, 2018 and 2019 (5 complete years).
06) I filed an income tax return using the form C (for non-residents) The Belastingdienst sent me back the resolution where I am going to receive a tax refund in my bank account, but this one it’s not updated, therefore the payment cannot be done. I need a DigiD for updating my bank account, but because I am non-resident in the Netherlands, I cannot have one or ask it. Is there another way to update my bank account?
Yes, you can update your bank account without a DigiD. Send a letter to the belastingdienst by post mail, this one can be written in English or Dutch.
Title in the letter: Bank account update for income tax return (For example: Year 2018)
- Write the following personal information in the letter:
- Full name
- Address(The address where you are registered in the City Hall)
- BSN Number (Citizen service number)
- Date of birth
- Bank name
- Bank address
- IBAN Number
- SWIFT or BIC bank code
- Name of the account holder (this must be the same name of the person that is submitting the income tax return).
Add a copy, not older than two months of your bank statement (It has to be the bank account of the person who files the income tax return, bank account of another person it is not allowed.
The letter must be signed and with a copy of the passport or European ID.
We recommend sending the letter with track and tracing code by postal mail.
Send the letter to the following address:
Belastingdienst/Centrale administratieve processen Unit Registeren
PO BOX 9055
7300 GT Apeldoorn
07) I am always travelling and sometimes it is not possible to check on time all my post mail that I receive from the belastingdienst? Is it possible to receive them by e-mail?
Yes, you can also receive all the letters from the different Dutch organizations by e-mail. Go to the following address and log in: https://mijn.overheid.nl/
Go to inloggen with you DigiD access. You have to actiVATe the notifications, so that you can receive them. Once you login, you may check all your e-mails from the different Dutch organizations, where it says “Berichtenbox” and this can be done in any place where you can get online. Keep in mind that you will receive letters from the Gemeente, Belastingdienst, Toeslagen, etc. Please be aware you cannot receive notifications, related to your taxes for your company.
08) What is the DigiD?
The DigiD allows you to have access, to many services and government websites in The Netherlands, with the DigiD; you can also file a tax return. The DigiD is your Digital identification in The Netherlands. Your DigiD has a username and a password, that you choose when you make the request.
09) How to apply for a DigiD?
You can request a DigiD at the official website, www.digid.nl. The website is in English and in Dutch. Click where it says, “Apply for your DigiD (aanvragen)” and fill in the form. Choose your own username and password. Only if you are registered in the City Hall (Gemeente) with a Dutch address, you may request a DigiD. Otherwise, it is possible that this will be denied. Check the exceptions in the DigiD website.
After you request your DigiD, you will receive a letter with an actiVATion code, at your home in about 5 working days. Then you have to go to the website www.digid.nl and actiVATe your username and password with this code. Click where it says “Code ontvangen “or “Did you receive a code” and actiVATe your DigiD. Now you can use your DigiD, in any organization in The Netherlands.
Direct access to our PSM Consultancy online platform, where customers will be able to check their VAT return account.
Access to current and historical VAT declaration reports.
Book and check invoices on the online platform.
Easy way of searching invoices that were booked in the platform, annual profit graph of your company, records of working hours and management of customers and suppliers.