Being self-employed comes with a lot of administrative responsibilities, including ensuring your taxes are filed and paid on time. Thankfully, the Dutch Tax Authority (Belastingdienst) has made it easier for freelancers and small business owners to handle certain tax-related requests online. Two important processes—applying for a Declaration of Payment Behavior and requesting Special Deferral of Payment—can now be done digitally, saving you time and paperwork.

What is a Declaration of Payment Behavior?

A Declaration of Payment Behavior is a document that confirms you have consistently filed and paid your VAT (omzetbelasting) on time. Clients, especially contractors in sectors like construction, may ask for this document before working with you. It reassures them that they won’t be held liable if you fail to meet your tax obligations. Additionally, this declaration may be required when applying for permits or participating in tenders.

How to Apply for a Declaration of Payment Behavior Online

As of 2025, self-employed professionals (zzp’ers) can apply for this declaration online using their DigiD+ code. This new digital process speeds up approval times and reduces unnecessary paperwork.

Special Deferral of Payment – Now Also Online

In certain situations, businesses may struggle to pay their taxes on time. Previously, requesting a deferral of payment required sending a formal letter by post. However, during the COVID-19 crisis, the Dutch Tax Authority introduced an online method for requesting special deferrals. This process has since been improved and remains in place, making it easier for business owners to manage cash flow during financial difficulties.

How to Request Special Deferral of Payment

If you receive a tax assessment (aanslag) that you cannot pay, you can request a three-month deferral online. To do so:

• Visit the Belastingdienst website.
• Log in with your DigiD.
• Locate the form titled ‘Verzoek bijzonder uitstel van betaling voor 3 maanden’ under ‘Other Forms.’
• Fill in your tax assessment details (typically your tax number with a letter and a period code).

Digital Tax Services Make Life Easier for Self-Employed Professionals

With these improvements, handling tax obligations as a freelancer in the Netherlands has become significantly more convenient. Whether you need proof of good tax behavior or extra time to manage payments, these online processes save you time and hassle. Keep your DigiD credentials ready and take advantage of the digital tools available to streamline your tax administration.

Stuck or need some help or advice?

If you're self-employed, you don't always have the mental space for these things. If you'd like some help or advice with it, feel free to get in touch with Boekhouder ZZP. We deal with these things on a daily basis and would be happy to help you manage your taxes in the best possible way.

You can also call us 7 days a week on +31 6 1393 6399. We're open from 8AM till 10PM Dutch time (Amsterdam).