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Indirect Tax Alert

New portal for VAT related matters mandatory from 2022 onwards

An online identification system (“eHerkenning”) will be mandatory to enter this portal.

28 October 2021

From 2022 onwards, it will be mandatory for VAT taxable persons performing activities in the Netherlands to submit their VAT returns and to communicate other VAT related matters in a new portal of the Dutch Tax Authorities. An online identification system (“eHerkenning”) will be mandatory to enter this portal.

In this Q&A-style alert we would like to inform you about these developments.

New portal “Mijn Belastingdienst Zakelijk”

Q: What is the new portal “Mijn Belastingdienst Zakelijk”?
A: The Tax Authorities are working towards a single portal for taxable persons: “Mijn Belastingdienst Zakelijk”. The new portal will replace the current portal ("Digitaal aangeven ondernemers") in 2022. Taxable persons are already using the portal for reporting obligations in other taxes (e.g. requests for certain customs licenses). The Tax Authorities are encouraging VAT taxable persons using the old portal to make preparations to switch to the new portal because in this portal you have to arrange VAT matters for 2022 and beyond.

Q: Why is a new portal necessary?
A: According to the Tax Authorities, the reason for replacing the portal is related to a safer and more user-friendly tax return environment.

Q: Can I only submit VAT returns in the new portal?
A: No, next to VAT returns you have to use the new portal to submit supplementary VAT returns or EC sales listings for 2022. Further, the new portal can be utilized to communicate other relevant changes (e.g. new bank account details).

Q: Are only VAT taxable persons performing activities in the Netherlands obliged to submit their VAT returns in the portal “Mijn Belastingdienst Zakelijk”?
A: No, the same applies for VAT taxable persons who use the Netherlands as the Member State of Identification to declare VAT with the One Stop Shop performing distance sales of goods and cross-border services to non-VAT taxable persons in other EU Member States.

Q: Where can I find more information on the new portal for VAT purposes?
A: The Tax Authorities have communicated the change to taxable persons by means of a letter, only available in Dutch, which you can find here.

eHerkenning login system

Q: What is eHerkenning?
A: eHerkenning is a standardized login system providing online identification, enabling you to exchange confidential data with other organisations, such as the Dutch Tax Authorities, in a secure environment. This is different in comparison with the current portal for which you use a username and password to login.

Q: I am established in the Netherlands. How do I apply for eHerkenning? Which level do I need?
A: To apply for eHerkenning, legal entities must be registered with the Dutch Chamber of Commerce. Follow the roadmap via eHerkenning aanvragen. To submit VAT returns in the new portal, level eH3 is required. eHerkenning is personal and should be requested for natural persons working in your organization.

Q: I am a natural person/self-employed/sole proprietorship business, do I need eHerkenning?
A: No, in that case it is not mandatory to switch to the use of eHerkenning for your VAT returns. You can continue to log in with “DigiD”, a login system providing online identification for individuals in the portal “Mijn Belastingdienst Zakelijk”. However, if you are a VAT taxable person, the Tax Authorities urgently request you to make the switch to using eHerkenning.

Q: I am a VAT group for VAT purposes. How do I apply for eHerkenning?
A: You cannot apply for eHerkenning as a VAT group. Only an individual member of the VAT group requires eHerkenning and can login on behalf of the VAT group by using his own number. An additional authorization “Omzetbelasting voor de fiscale eenheid” is to be requested from the supplier.

Q: I have several companies, do I need to request eHerkenning for each entity or can this be combined?
A: In principle a request for eHerkenning is required for each entity/Dutch Chamber of Commerce number. However, eHerkenning can be linked to multiple companies. Please contact your Deloitte advisor for the possibilities.

Q: I am a EU business, not established in the Netherlands, but with a VAT registration there. How do I apply for eHerkenning?
A: As a EU business you are allowed to log in with a different European certified login method (eIDAS). It is not necessary for you to apply for eHerkenning, provided you use another European certified login method.

Q: I am a non-EU business, not established in the Netherlands, but with a VAT registration there. How do I apply for eHerkenning?
A: To apply for eHerkenning, legal entities must be registered with the Dutch Chamber of Commerce. If you cannot or do not want to register with the Dutch Chamber of Commerce you can either use other software or let an intermediary take care of your affairs. For now, you need to (continue to) use the old portal to submit your VAT return.

Q: Does applying for eHerkenning cost me money?
A: Yes, an annual fee in the range of 40-45 euros, depending on the supplier of choice. Under certain conditions you can ask for a compensation.

Q: I submit my VAT returns with the assistance of an intermediary or my own administration software package. Do I need to apply for eHerkenning?
A: No, in those circumstances you do not need eHerkenning to submit your VAT returns. You should give your intermediary permission through chain authorization to arrange VAT related matters for you with eHerkenning. Even though you have your own administrative software package, applying for eHerkenning may be an important option for you, because it allows you to pass on changes to personal or correspondence data in the new portal.

Q: Where can I find more information about eHerkenning?
A: You can find general background information on this on this website.

Deloitte support

Your Deloitte advisor can assist you with this transition or any other questions related to this topic. For example, we can assist you with the application for eHerkenning or a chain authorization.

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