Prepayment

For limited liability companies and other corporate entities, the changes concerning prepayment have come into force 1 November 2017.

For individual taxpayers, the changes will come into force 1 November 2018.
Individual taxpayers include farming and forestry operators, self-employed operators of a trade or business and shareholders of a consortium.

Prepayments are usually paid for business activity and capital income, such as rental income or sales profits.

Extended time for requesting changes to prepayment

  • You can now request prepayment or changes to prepayment until the end of tax assessment.
  • Request changes in MyTax or on a paper form. The end date for tax assessment depends on the taxpayer. You can see the end date for your tax assessment on your tax decision.

Additional prepayments to replace supplementary prepayments

If the taxes you have paid during the year are not enough, you can supplement them with additional prepayments.

  • You can request additional prepayment in MyTax or on a paper form until the end of your tax assessment.
  • Interest on additional prepayment is paid as follows:
    • no interest until the end of January following the end of the tax year
    • late-payment interest with relief from the beginning of February until the end of your tax assessment.

You can still follow the old procedure and pay supplementary prepayments until 31 October 2018.

AnswerBank

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