Netherlands – Change regarding the online portal of the DTA as from 1 January 2022 for resident entities

  • As of 1 January 2022, the DTA will release a new online portal (Belastingdienst Zakelijk) for amongst others, the filling of Dutch VAT returns.

  • Filling Dutch VAT returns though the new portal of the DTA will require the so.called eHerkenning, which is a standardized login system used by the DTA.

  • The eHerkenning login details are personal and cannot be shared or transferred. Furthermore, every person who needs to login on behalf of the company needs eHerkenning. This means that each employee individually should apply for eHerkenning.
  • If you use eHerkenning only as a login for the portal of the Dutch tax authorities, a compensation is given by the government (up to EUR 24 a year).
  • In case Dutch VAT returns are filed through other software than the DTA portal, the above does not apply.
  • Foreign established businesses without a registration in the Dutch Chamber of Commerce can use the old portal for the time being.

Find below the detailed information related to the access / usage of the new online portal: 

1. Determine which employees of the organisation(s) will be using eRecognition

  • The eRecognition login details are personal and cannot be shared or transferred.
  • Furthermore, every person who needs to login on behalf of the company needs eRecognition. This means that each employee individually should apply for eRecognition. 
  • For each employee it should be determined for which purposes he/she can use eRecognition, this person will get a mandate to use the eRecognition for its individual purposes only.
  • A director from the organisation who is authorised to sign according to the register of the Dutch Chamber of Commerce can request the so-called “Company Administrator Status” after its application for eRecognition.
  • With this Company Administrator Status, the director can more easily approve the mandates that his employees need to use the eRecognition for their individual purpose (i.e. log in to the portal of the Dutch Tax Authorities). eRecognition will not work without a mandate. 

2. eRecognition for VAT groups

  • In case of a VAT group, one of the companies in the VAT group should apply for eRecognition.
  • The number of this company – so not the number of the VAT group – is used to log in on behalf of the VAT group.
  • The employee who logs in, should have the specific mandate to use the eRecognition for the VAT return of the VAT group. 

3. Choose a supplier and apply for eRecognition

  • eRecognition level 3 for the Dutch tax authorities is needed.
  • When applying for eRecognition level 3, suppliers are required to perform checks to establish the identity and authorization of everyone who applies for eRecognition (i.e., directors from the organisation and employees who need to login on behalf of the company). 
  • Physical identification is possible at a location of your choice in the Netherlands, or at the suppliers’ office. Some suppliers also perform the check digitally, by means of electronic face-to-face identification for example.
  • Digidentity (a recognized NL supplier  – the company may be found on this link) is able to perform the checks by means of electronic face-to-face identification. The electronic identification will most likely be done by scanning the Legal Identification Documents of the applicants into the Digidentity app. No account is required to use this app. Furthermore, you will have to hand in the Chamber of Commerce number of the company in whose name you are applying. 
  • The quickest way to set up eRecognition for all employees is as follows: The director who is authorized to sign according to the Chamber of Commerce, applies for eRecognition first and requests the Company Administrator Status.
  • After the applications for both eRecognition and the Company Administrator Status have been approved, the employees apply for eRecognition individually and request a mandate to log in to the portal of the Dutch Tax Authorities. 
  • This way, the Company Administrator can approve the mandates of his employees himself in his own eRecognition account, instead of the supplier having to approve the mandates. 

4. Login with eRecognition

  • Please note that Digidentity’s type of login only seems to consist of a QR code and not an additional username and password. 

5. Apply for compensation (optional)

  • If you use the eRecognition only as a login for the portal of the Dutch tax authorities, a compensation is given by the government.
  • If wished, you can claim back the costs through the Compensation for eRecognition costs scheme of the Netherlands Enterprise Agency (RVO).
  • You will receive approximately EUR 24 / year. Compensation is available for just one eRecognition token. 
  • You can enter the Compensation of eRecognition costs scheme if the following terms apply: you need the DTA EH3-login tool (eRecognition level 3) to file your company’s tax returns.
  • you have purchased the DTA EH3-login tool from a certified provider.
  • you file your tax returns yourself. Please note that you are not eligible for compensation if an intermediary handles your tax returns.

For further information or in case of any questions please contact Usman Mohammad, usman.mohammad@pwc.com.

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