Paying tax: the new account number and the payment reference
Written by Ilias Aarrass5 min read · Published on · Last reviewed on 
In short
Since 1 May 2026 you pay the tax authorities for most taxes at NL04 RABO 0200 1122 44, always with the 16-digit payment reference in the reference field. The old ING number is still forwarded for one year, and your payment only counts once the money is in the tax authorities' account.
- New account number since 1 May 2026: NL04 RABO 0200 1122 44.
- The payment reference has 16 digits and differs per assessment and per VAT period.
- Quarterly VAT must arrive by the last day of the month after the quarter.
- Payments via iDEAL in Mijn Belastingdienst and direct debit automatically go to the correct number.
As a business owner you pay the tax authorities regularly: VAT every quarter, instalments of a provisional assessment, sometimes a final assessment or a fine. Since 1 May 2026 there is an important change: the tax authorities moved from ING to Rabobank and therefore have a new account number. If the old number is still in your banking app or in a standing order, it is time to update it. On top of that, the payment reference often goes wrong in practice. This article explains which account to pay into, how the payment reference works, when your payment must arrive and what to do if something goes wrong.
The new account number
For most payments, including income tax, VAT and corporate income tax, the account number since 1 May 2026 is NL04 RABO 0200 1122 44, in the name of the Belastingdienst. For a few specific levies the tax authorities use a different Rabobank number. The correct number is always in the payment information on your assessment or in Mijn Belastingdienst Zakelijk; follow that number.
The old ING number (NL86 INGB 0002 4455 88) is being phased out. Payments you still send there by mistake will be processed correctly during a transition period of one year. Do not rely on that: update the number in your address book and in every standing order, for example for a payment arrangement. If you pay via iDEAL in Mijn Belastingdienst or by direct debit, it is handled automatically.
The payment reference: 16 digits, mandatory
With every transfer you enter the payment reference (betalingskenmerk). It is a string of 16 digits that identifies exactly which assessment or return you are paying. Put it in the payment reference field of your banking app, not in the description, and type it without spaces or dots. Without a valid reference the tax authorities cannot match your payment, and you risk it being treated as late.
Each period has its own reference. If you are paying VAT for the third quarter, do not use the second quarter's reference. You find the payment reference on the assessment, in Mijn Belastingdienst Zakelijk with the relevant return, and in your accounting software if you file from there. Lost it? The payment reference search tool on belastingdienst.nl finds it using your return or assessment number.
When must the money arrive?
The date that counts is the day the amount reaches the tax authorities' account, not the day you press pay. So build in a few working days of margin, especially around weekends and public holidays.
| What | Must arrive by |
|---|---|
| Quarterly VAT | Last day of the month after the quarter (30 April, 31 July, 31 October, 31 January) |
| Provisional assessment in instalments | Each instalment by the due date stated on the assessment |
| Final or additional assessment | By the final payment date on the assessment |
Paid late, too much or incorrectly
VAT paid late results in a penalty for default, and late payment of an assessment can attract collection interest. If you cannot pay, arrange a solution before the due date; read unable to pay your tax. To avoid surprises, set aside a fixed share of your turnover every month, see how much to set aside for tax.
If you used the wrong payment reference or paid too much, contact the BelastingTelefoon. A payment without a usable reference is usually still allocated or refunded, but that takes time. If a bookkeeper files your returns, they can prepare the reference for you; see authorising your bookkeeper.
- Open the return or assessment and copy the payment reference.
- Check the account number in the payment information.
- Paste the reference into the payment reference field, without spaces.
- Pay a few working days before the deadline.
Frequently asked questions
I paid to the old ING number. What now?
During the one-year transition period that payment is still processed correctly. Do update the number in your banking app for next time.
Can I pay two assessments in one transfer?
No. Every assessment and every VAT period has its own payment reference, so you make a separate transfer per reference.
Sources
- Paying the tax authoritiesBelastingdienst · belastingdienst.nl
- VAT filing and payment deadlinesBelastingdienst · belastingdienst.nl
Sources checked on
This article provides general information based on the rules known for 2026 and does not replace personal tax advice. For your specific situation, we're happy to take a look with you.
