The Dutch tax authorities have shared an information letter about reporting payments made to third parties before 1 February 2025.
If you paid individuals who are not your employees in 2024 for work or services or provided them with non-monetary compensation (these payments or rewards are referred to as “payments made to third parties,”) this must be reported to the tax authorities by 1 February 2025.
You are required to report payments made to third parties if:
- The person is not your employee and is not in real or fictitious employment with you.
- The person does not send invoices to you, or sends invoices without VAT on it (e.g. 0% VAT or VAT exempted services).
Examples include:
- Speakers and authors
- Participants in medical trials
- Private individuals performing cleaning, maintenance, or renovation tasks
- Freelancers performing work without charging VAT
Exceptions: Payments to volunteers under the volunteer scheme (“vrijwilligersregeling”) do not need to be reported.
What details must you provide?
- The payment amount (or the economic value of non-monetary rewards)
- The payment date
- Personal information of the recipient, including:
- Name
- Citizen Service Number (BSN)
- Address
- Date of birth (copy of ID)
How and when to report?
Submit the details of 2024 payments to the tax authorities by 1 February 2025. You can also report payments earlier in 2024 as they occur.
Use one of the following methods:
- The tax authority’s data portal
- Via Digipoort
