Coronavirus and the paying of taxes
The corona situation may cause difficulties in paying taxes.
However, difficulties caused by the coronavirus are not a reason to leave taxes unpaid. There have been no changes to tax amounts, due dates, late-payment interest rates or other payment procedures.
However, if you have financial difficulties, you can request a payment arrangement with new, eased terms starting 25 March 2020. Read more about how to request a payment arrangement with eased terms (Tax Administration news 18 March 2020).
Frequently asked questions
This has been suggested in the media, but the Ministry of Finance has not made any announcement that paid taxes could be refunded. The normal procedures still apply.
If you have an active payment arrangement and you run into financial difficulties because of the coronavirus, you can request a new payment arrangement in MyTax starting 25 March. By making a new request, you can get a new arrangement with eased terms, provided that you meet the requirements. As of 25 March, taxes that are included in a payment arrangement request are not transferred to enforcement authorities for recovery.
If your payment has already been used on a tax, it cannot be re-allocated to another tax. Make sure that when you make payments you use the correct payment details, including the reference number, so that the payment is allocated to the correct tax indicated by the reference number.
The only situation when you can request the re-allocation of your payment to another tax is when the payment has been allocated to an upcoming tax. This means a tax that has not yet fallen due, such as a prepayment whose due date is next month. A payment allocated to an upcoming tax can also be refunded to you if you do not have any other overdue taxes.
We will use your refund to pay for your unpaid taxes. This includes unpaid taxes in a payment arrangement. This procedure has not changed.
Tax refunds are processed in accordance with the current legislation. The processing or payment of tax refunds cannot therefore be made earlier.
You can request a payment arrangement. Taxes that are included in a payment arrangement are not sent to the enforcement authorities for recovery. In addition, taxes that are included in a payment arrangement request are not recovered by enforcement authorities and the company’s tax debt is not published in the tax debt register or the protest list in these circumstances.
Yes. In general, the coronavirus situation or financial difficulties caused by it do not allow for the removal of late-payment interest. If you have difficulties paying your taxes, you can request a payment arrangement with lowered rates of late-payment interest.
However, if you fall suddenly ill or are quarantined, and you do not have the necessary payment details and cannot use our e-services to pay your taxes on the due date, it may be possible to cancel your late-payment interest. You can request the non-collection of late-payment interest in MyTax.
The corona situation does not allow for tax exemption. If you have financial difficulties, you can request a payment arrangement. If you would like to request the cancellation of your late-payment interest, please see the previous question: I will not be able to pay my taxes on time. Do I have to pay late-payment interest?