Voorlopige Aanslag VPB (Provisional Corporate Tax Assessment)
Provisional corporate tax assessment (voorlopige aanslag VPB) that allows a Dutch BV to pay estimated VPB in monthly instalments throughout the year, avoiding a large lump-sum payment when the final assessment arrives. The Belastingdienst issues provisional assessments based on prior-year profit, but companies should request a revised assessment if current-year profit differs materially.
Who this applies to
- All Dutch BVs and NVs liable for vennootschapsbelasting
- Companies where the Belastingdienst has issued an automatic provisional assessment based on prior-year profit
- Companies that wish to request a provisional assessment to spread their VPB payment across the year
- Companies whose current-year profit is materially higher or lower than the prior year
What to file
Request for a provisional VPB assessment (verzoek voorlopige aanslag VPB) submitted via Mijn Belastingdienst Zakelijk. The company provides its estimated taxable profit for the current year, and the Belastingdienst issues monthly instalment amounts.
How to file
Submitted online via Mijn Belastingdienst Zakelijk using the provisional assessment request form. Monthly instalments are paid by bank transfer using the betalingskenmerk on each monthly instalment notice. Direct debit can be authorised for automatic monthly collection.
Payment due
Monthly instalments due on the last working day of each month. The total provisional payments are offset against the final VPB assessment. If provisional payments exceed the final liability, the surplus is refunded. If they fall short, the balance is due within 6 weeks of the final assessment.
Penalties for missing this deadline
No penalty for not requesting a provisional assessment, but belastingrente (interest at approximately 8% in 2025) accrues on the difference between provisional payments and the final assessment amount from 6 months after the financial year-end. For a BV with EUR 200,000 VPB liability and no provisional payments, this can add EUR 8,000 or more in interest charges.
Filing checklist
- Review current-year management accounts and estimate taxable profit for the year
- Compare estimated profit to prior-year actual profit to determine if the existing provisional assessment is materially incorrect
- Calculate the estimated VPB at 19% on the first EUR 200,000 and 25.8% on the remainder
- Log in to Mijn Belastingdienst Zakelijk and request a revised provisional assessment if needed
- Set up monthly payment reminders aligned to instalment due dates
- Review again mid-year and request a further revision if the profit estimate changes significantly
Documents you'll need
- Management accounts or profit forecast for the current financial year
- Prior-year VPB return and final assessment as a reference starting point
- Any significant one-off items expected in the current year such as asset disposals or restructuring costs
- Current provisional assessment notice showing existing instalment amounts
Common mistakes to avoid
- Not requesting a revised provisional assessment when current-year profit is materially higher than prior year, resulting in large belastingrente charges on the shortfall
- Waiting until the final assessment to pay all VPB, creating an unnecessary interest cost when provisional payments could have been made monthly
- Requesting a provisional assessment based on an optimistically low profit estimate to minimise monthly payments, then facing a large interest charge on the underpayment
- Forgetting that belastingrente runs from 6 months after year-end regardless of when the final assessment is issued
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