Payment agreement or deferment for taxes and duties

The main rule is that taxes and duties must be paid by the due date. Private individuals and self-employed persons can apply for a payment agreement, but there are strict requirements for being granted one.

A payment agreement can be an agreement to defer payment, to pay in instalments, or a combination of both. 

In practice, it’s more difficult for a person running an active business to be granted a payment agreement. This is to avoid distorting competition in the market.

Important information

Please note that we cannot stop collection while we’re processing your application, and that interest on overdue payment will accrue from the due date until the claim is paid.

These conditions must be met in order to get a payment agreement

All the following conditions must be met in order to get a payment agreement:

  • You’re unable to settle the claims in the ordinary way.
  • The application must include a payment proposal/draft for a payment plan. The application must include all of your tax and duty claims.
  • Your payment proposal must represent your best possible offer.
  • Your payment proposal must result in better debt coverage for us than continued enforced collection would.
  • The fact that you’re granted a payment agreement must not appear offensive or likely to reduce the general public’s willingness to pay outstanding debts.

How to apply for a payment agreement

You can apply for a payment deferral or payment agreement for

  • tax and/or employer’s national insurance contributions
  • value added tax
  • excise duties, motor vehicle taxes, import and export duties, and annual weight-based motor vehicle tax

Apply for a payment deferral or payment agreement (RF-1530)

You can apply for a payment deferral or payment agreement for:

  • tax/employer's national insurance contributions
  • value added tax
  • excise duties, motor vehicle taxes, import and export duties, and annual weight-based motor vehicle tax

Apply for a payment deferral or payment agreement (RF-1531)

If you have serious debt problems

Tax Assistance is a unit in the Tax Administration that can help taxpayers when they find themselves in difficult personal circumstances. Their aim is to find a solution that can improve the situation and enable the taxpayer to pay the correct tax.