The amount for the first quarter's VAT must be transferred to the tax authority today or by tomorrow morning at the latest. If someone cannot pay the VAT amount in full, they can request a three-month installment plan by letter. This installment plan can be requested now or when the tax authority's letter about the unpaid VAT amount arrives.
Since the VAT is not paid on time, interest/penalty must be paid. This is a minimum of 50 euros or 3% of the payable amount. However, if someone cannot pay the amount, they should request an installment plan rather than wait for the enforcement order (dwangbevel) sent after the warning, which includes a much higher extra penalty in addition to the amount.
In addition to the three-month installment plan, a maximum of 12-month installments can also be requested, but this requires completing an 11-page form.
New:
I send everyone the payable VAT amount and the transfer code, but new for 2023 is that the VAT amount can also be paid online. There is an IDEAL payment option in the tax section of the Mijn Belastingdienst Zakelijk, accessible by logging in with a DigiD code.