eHerkenning now also possible for foreign companies without Chamber of Commerce registration in the Netherlands

Dutch version

Dutch-based entrepreneurs and foreign entrepreneurs with a fixed establishment (registered with the Chamber of Commerce ('CoC')) in the Netherlands were no longer able to use the old portal of the Dutch Tax Authorities for filing their VAT returns as of January 1, 2022. They have to file VAT returns through a new process as of that date, using eHerkenning on "Mijn Belastingdienst Zakelijk" (My Tax and Customs Administration Business Portal).

Mijn Belastingdienst Zakelijk

The Dutch Tax Authorities have indicated that on July 1, 2024, the old portal for entrepreneurs will also permanently close. Additionally, on July 1, 2024, the secure area on the Dutch Tax Authorities' website where entrepreneurs from outside the European Union (EU) submit VAT declarations for the EU VAT One-Stop Shop (OSS) will also close. This means that foreign entrepreneurs without a fixed establishment in the Netherlands must timely transition to "Mijn Belastingdienst Zakelijk" for all business taxes. All VAT entrepreneurs now have to log in via eHerkenning level 3 on "Mijn Belastingdienst Zakelijk". The login credentials (username and password) from the old portal cannot be used for "Mijn Belastingdienst Zakelijk".

According to the Dutch Tax Authorities, the reason for closing the old portal is related to providing a more secure and user-friendly filing environment.

eHerkenning for companies and organisations without a Chamber of Commerce registration

Starting from January 29, 2024, eHerkenning is also available for foreign entrepreneurs who are not registered with the Chamber of Commerce to log in to "Mijn Belastingdienst Zakelijk". This means that applying for eHerkenning is now also available for:

• Legal forms that do not need to register with the Chamber of Commerce: sole proprietorships, partnerships, associations with limited legal capacity, and religious institutions.
• Legal forms that cannot register with the Chamber of Commerce: cooperation agreements, European companies (Societas European), European economic interest groupings, foreign legal forms, VAT groups and common funds.
• VAT groups are expected to be able to apply for eHerkenning for VAT beginning in early March 2024. The Dutch Tax Authorities will provide further information on this shortly.
• Tax service providers without a Chamber of Commerce number who want to log in on behalf of a client using eHerkenning.

Deloitte support

Your Deloitte VAT advisor can help you with this transition or any other questions related to this topic. For example, they can assist you with applying for eHerkenning or chain authorisation to carry out the (I)OSS registration or filing of these returns.