Can I pay my back taxes before the due date?

Yes, you can pay your back taxes in advance of the due date. However, please note that the reference number for your back taxes is the same as the shared reference number for all your income taxes. This means that we use the same reference number for your prepayments, which you may have to pay on rental income or business income. We will use your payment on the first upcoming income tax. In other words, if the due date of your next upcoming prepayment is before the due date of your back tax, your payment will be used to settle the prepayment, not the back tax.

Example: Your back tax is €1,000 and its due date is 3 December. In addition to this back tax, you must pay €100 as a prepayment. The due date for that is 23 November. On 10 November, you make a payment in order to settle your back tax in advance. Because the due date of the prepayment comes first, the Tax Administration takes €100 of the amount you paid in and uses it on the prepayment. The remaining €900 is used on the back tax. If you then pay €100 on 23 November, the due date of your prepayment, the Tax Administration will use that amount on the back tax.