The 19-year-old has been the captain of the Amsterdam-based club for over a year and has starred for club and country.
Widely regarded as one of the best upcoming talents in world football, the central defender is set to command a €75m fee from Ajax.
The situation appears unclear with Barça already having a deal in place to sign Jean-Clair Todibo from Toulouse while Jeison Murillo has joined on loan from Valencia.
However, the report by El Mundo Deportivo claims de Ligt’s agent Mino Raiola is demanding a €10m commission fee from Barça – something the club is not willing to accept.
There is said to be optimism that the €86m deal to take de Jong to the Camp Nou this summer may influence his close friend and current teammate.