Now that 2024 has passed, it appears that you or your company have prepaid more than necessary.

If you do nothing, the earliest you will get that excess back is after your tax return is processed by the tax authorities.

Use as an advance payment for 2025?

You can. In principle, the excess prepayments you made in 2024, you can carry forward through MyMinfin no later than March 31, 2025 as a prepayment for 2025. That amount will then count as VA1.

Does that carry over to 2025 make sense?

Yes, insufficient prepayments will result in a penalty (tax increment) of 6.75%. You can avoid this by paying in advance, and the earlier in the year you do so, the better!

Is penalty rate for non prepayment in 2025 already known?

Yes, for income year 2024, the penalty if you did not pay or underpay upfront was 9% for both partnerships and sole proprietorships.

Also for income year 2025, the penalty for sole proprietorships and partnerships runs the same and has dropped to 6.75%.