Like the private version, a plan runs for up to twelve months from the day it is granted, with longer terms only where special circumstances apply. The conditions for those are published on belastingdienst.nl.
The business form goes further in one respect: before granting a plan the Belastingdienst normally wants security. The form asks what you can offer, and it asks for a full picture of the company finances.
Who files OV 1352?
Companies that cannot pay a VAT or payroll tax assessment on time
Entrepreneurs asking to defer payment while an objection runs
Businesses with a temporary cash flow problem
Advisers arranging terms for a client
How to fill out OV 1352
Fill in the company details and the assessments the request covers.
Set out the financial position: turnover, results, debts and outstanding invoices.
Explain why payment cannot be made on time and what has changed.
Say what security you can offer and propose the monthly amount and term.
Sign the form and post it to the address printed on it.
Quick fill OV 1352 on this page
Prefer to see the form itself while you type? Open OV 1352 in the editor to fill it on the actual pages, add a signature, and download.
Frequently asked questions
What security does the Belastingdienst usually want?
It varies with the amount and the risk. A bank guarantee, a mortgage or a pledge are the usual options, and the form asks you to say what is available.
Can I get a longer plan than twelve months?
Only where special circumstances apply. The conditions are on belastingdienst.nl and the form links to them directly.
Does this stop collection action?
Filing the request does not by itself stop anything. Wait for the decision, and keep talking to the collection office in the meantime.
